| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30086 |
| 来源ID | Working Paper 30086 |
| Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies? | |
| Javier Garcia-Bernardo; Petr Janský; Gabriel Zucman | |
| 发表日期 | 2022-05-30 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms’ profits after the reform. The share of profits booked abroad by US multinationals fell 3–5 percentage points, driven by repatriations of intellectual property to the US. The share of foreign profits booked in tax havens remained stable around 50% between 2015 and 2020. Changes in the global allocation of profits are small overall, but some firms responded strongly. |
| 主题 | International Economics ; International Factor Mobility ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w30086 |
| 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/587760 |
| 推荐引用方式 GB/T 7714 | Javier Garcia-Bernardo,Petr Janský,Gabriel Zucman. Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?. 2022. |
| 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 | ||
| w30086.pdf（1991KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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