| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29225 |
| 来源ID | Working Paper 29225 |
| Organizational Capacity and Profit Shifting | |
| Katarzyna A. Bilicka; Daniela Scur | |
| 发表日期 | 2021-09-13 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | Good organizational capacity drives productivity and potential taxable profits, but may also enable multinationals (MNEs) to more efficiently re-allocate profits across tax jurisdictions, lowering actual taxable profits. We show that MNE subsidiaries with better organizational capacity report significantly lower profits and have a higher incidence of bunching around zero reported profitability in high-tax countries. This pattern is not present in low-tax countries. Further, responsiveness to corporate tax rate changes in terms of profit reporting is driven by firms with good organizational capacity. We show our results are consistent with profit-shifting behavior and rule out key alternative channels. |
| 主题 | Public Economics ; Taxation ; Other ; Accounting, Marketing, and Personnel |
| URL | https://www.nber.org/papers/w29225 |
| 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/586899 |
| 推荐引用方式 GB/T 7714 | Katarzyna A. Bilicka,Daniela Scur. Organizational Capacity and Profit Shifting. 2021. |
| 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 | ||
| w29225.pdf（1201KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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