| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w30114 |
| 来源ID | Working Paper 30114 |
| The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile | |
| Sebastián Bustos; Dina Pomeranz; Juan Carlos Suárez Serrato; José Vila-Belda; Gabriel Zucman | |
| 发表日期 | 2022-06-06 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in difference-in-differences event-study designs, we find that the reform was ineffective in reducing multinationals’ transfers to lower-tax countries and did not significantly raise tax payments. At the same time, interviews with tax advisors reveal a drastic increase in tax advisory services. The qualitative interviews also allow us to identify and then quantitatively confirm a common tax planning strategy in response to the reform. These results illustrate that when enforcement can be circumvented by sophisticated tax planning, it can benefit tax consultants at the expense of tax authorities and taxpayers. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w30114 |
| 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/587786 |
| 推荐引用方式 GB/T 7714 | Sebastián Bustos,Dina Pomeranz,Juan Carlos Suárez Serrato,et al. The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile. 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 | ||
| w30114.pdf（1220KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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