G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w19621
来源IDWorking 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
URLhttps://www.nber.org/papers/w19621
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/577296
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Kevin S. Markle,Douglas A. Shackelford. The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates. 2013.
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