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  1. How much multinational corporations pay in taxes and where
    evidence from their country-by-country reports
    Autor*in: Faccio, Tommaso; Godar, Sarah; Janský, Petr; Seabarron, Oliver
    Erschienen: [2021]
    Verlag:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    By exploiting country-by-country reports (CBCRs) prepared according to the OECD BEPS Action 13's minimum standards and voluntarily published by multinational corporations (MNCs), we show that the CBCR data can be used to identify how much MNCs pay in... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 167
    Fernleihe:
    keine Fernleihe

     

    By exploiting country-by-country reports (CBCRs) prepared according to the OECD BEPS Action 13's minimum standards and voluntarily published by multinational corporations (MNCs), we show that the CBCR data can be used to identify how much MNCs pay in taxes and where, as well as how important tax havens and profit shifting are. The largest, hand-collected sample of these CBCRs combines global information from ten MNCs, which are special not only in terms of tax transparency, by being the only MNCs to publish their CBCR, but also in terms of industry composition, with a half of them in the extractive industries, and - perhaps, therefore - the observed tax characteristics. Specifically, we observe that the worldwide effective tax rates of our sample MNCs are higher on average than our comparison estimates based on the aggregate data for large MNCs published in 2020. We also find that the sample MNCs report slightly more profits in tax havens on average than many large MNCs, although most of the sample MNCs are far below that average. We further find some indication of profit shifting as the sample MNCs' profits in tax havens are much higher than their economic activity suggests and we estimate a non-linear relationship between profits and effective tax rates, which is negative up to effective tax rates of around 30%. We highlight the differences across countries and MNCs by presenting country-level results, both for the whole sample and for specific MNCs, but CBCR data for even more individual MNCs would be needed to test for any systematic, MNC-specific determinants behind these differences.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/247389
    Schriftenreihe: IES working paper ; 2021, 22
    Schlagworte: multinational corporation; country-by-country reporting; effective tax rate; profit shifting; tax haven
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  2. Profit shifting of multinational corporations worldwide
    Autor*in: Garcia-Bernardo, Javier; Janský, Petr
    Erschienen: [2021]
    Verlag:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 167
    Fernleihe:
    keine Fernleihe

     

    We exploit the new multinational corporations' country-by-country reporting datawith unparalleled country coverage to study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for modelling the extremely non-linear relationship between profits and tax rates. Using thismethodology, we reveal that multinational corporations shifted US$1 trillion of profits in 2016 and that those headquartered in the United States and China did so most aggressively. We establish that the Cayman Islands is the largest tax haven, whereas countries with lower incomes tend to lose more tax revenue relative to total tax revenues.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/247381
    Schriftenreihe: IES working paper ; 2021, 14
    Schlagworte: multinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; global development
    Umfang: 1 Online-Ressource (circa 80 Seiten), Illustrationen
  3. Did the tax cuts and jobs act reduce profit shifting by US multinational companies?
    Autor*in: Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel
    Erschienen: May 2022
    Verlag:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2022, 07
    Schlagworte: multinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; Tax Cuts and Jobs Act; multinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; Tax Cuts and Jobs Act
    Umfang: 1 Online-Ressource (circa 47 Seiten), Illustrationen
  4. The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
    Autor*in: Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg
    Erschienen: March 2023
    Verlag:  CESifo, Munich, Germany

    We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the... mehr

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
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    We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a difference-in-differences setting. Our results suggest significantly lower effective tax rates of US MNCs compared to their European competitors after the US tax reform. Additional tests show (i) that US MNCs have gained substantially in what we call tax-competitiveness, (ii) that the reform effect is more pronounced for MNCs with a high share of domestic activity, and (iii) that the tax reform did not change the international tax-planning behavior of US MNCs. We provide evidence that US MNCs already successfully engaged in international tax planning prior to the reform, and this behavior is unchanged after the tax reform.

     
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    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/271954
    Schriftenreihe: CESifo working papers ; 10310 (2023)
    Schlagworte: effective tax rate; tax reform; tax-competitiveness; tax avoidance; pair matching; difference-in-differences analysis; profit shifting
    Umfang: 1 Online-Ressource (circa 56 Seiten), Illustrationen
  5. Profit shifting of multinational corporations worldwide
    Autor*in: Garcia-Bernardo, Javier; Janský, Petr
    Erschienen: [2023]
    Verlag:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 167
    Fernleihe:
    keine Fernleihe

     

    We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to countries with effective tax rates below 10%. Countries with lower incomes lose a larger share of their total tax revenue due to profit shifting. We further show that a logarithmic function is better suited for capturing the non-linear relationship between profits and tax rates than linear or quadratic functions. Our findings highlight effective tax rates' importance for profit shifting and tax reforms.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/286362
    Auflage/Ausgabe: Revised version: December 2023
    Schriftenreihe: IES working paper ; 2023, 33
    Schlagworte: multinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; global development
    Umfang: 1 Online-Ressource (circa 98 Seiten), Illustrationen
  6. Intra-household labour income responses to changes in tax rates among older workers
    Autor*in: Messacar, Derek
    Erschienen: November 23, 2017
    Verlag:  Statistics Canada, [Ottawa]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Volltext (kostenfrei)
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9780660237749
    Weitere Identifier:
    11F0019M-No. 400
    Schriftenreihe: Analytical Studies Branch research paper series ; no. 400
    Research paper / Statistics Canada
    Schlagworte: labour income; pension; effective tax rate; income splitting; unitary model; instrumental variable
    Umfang: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  7. Assessing and reforming enterprise taxation in Pakistan
    Autor*in: Alm, James; Khan, Ahmad
    Erschienen: February 2015
    Verlag:  Tulane University, Department of Economics, New Orleans, LA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Tulane Economics working paper series ; 1511
    Schlagworte: corporate income tax; effective tax rate; tax reform
    Umfang: 1 Online-Ressource (circa 48 Seiten)
    Bemerkung(en):

    Die Zählung sollte lauten: 1513
  8. Tax policy effects on business incentives in Pakistan
    Autor*in: Alm, James; Khan, Mir Ahmad
    Erschienen: Jul 2017
    Verlag:  Tulane University, Department of Economics, New Orleans, LA

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Tulane Economics working paper series ; 1705
    Schlagworte: Corporate income tax; effective tax rate; tax reform
    Umfang: 1 Online-Ressource (circa 48 Seiten)