| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15091 |
| 来源ID | Working Paper 15091 |
| Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? | |
| Kevin S. Markle; Douglas Shackelford | |
| 发表日期 | 2009-06-18 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | To our knowledge, this paper provides the most comprehensive analysis of firm-level corporate income tax expenses to date. We use publicly available financial statement information to estimate firm-level effective tax rates (ETRs) for 10,642 corporations from 85 countries from 1988 to 2007. We find that multinationals and domestic-only companies face similar ETRs. We also find that, on average, ETRs declined by seven percentage points or 20% over the period. German, Japanese, Australian and Canadian decreases were large. American, British, and French declines were more modest. Nonetheless, because ETRs were falling worldwide, the ordinal rank from high-tax countries to low-tax countries changed little. Japanese firms always faced the highest ETRs. ETRs for tax havens and countries from the Middle East and Asia (ignoring Japan) were always lower than those for the U.S. and European countries. These findings should provide some empirical underpinning for ongoing policy debates about the taxation of multinational profits. |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation ; Other ; Law and Economics ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w15091 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572766 |
| 推荐引用方式 GB/T 7714 | Kevin S. Markle,Douglas Shackelford. Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15091.pdf（459KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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