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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w19621 |
来源ID | Working Paper 19621 |
The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates | |
Kevin S. Markle; Douglas A. Shackelford | |
发表日期 | 2013-11-07 |
出版年 | 2013 |
语种 | 英语 |
摘要 | We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the U.S., and some high-tax European countries continue to face substantially higher worldwide taxes than their counterparts in havens and other less heavily taxed locations. Other findings include: (a) Effective tax rates remained steady over the investigation period; (b) Entering a tax haven country for the first time results in a slight reduction in the firm's ETR; (c) ETR changes vary depending on whether the subsidiary is a financial conduit or an operating subsidiary. These results should aid ongoing international tax policy debates and expand scholars' understanding about the taxation of multinationals. |
主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation |
URL | https://www.nber.org/papers/w19621 |
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/577296 |
推荐引用方式 GB/T 7714 | Kevin S. Markle,Douglas A. Shackelford. The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates. 2013. |
条目包含的文件 | 条目无相关文件。 |
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