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Displaying results 1 to 13 of 13.

  1. Fiscal consequences of corporate tax avoidance
    Author: Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr
    Published: May 2023
    Publisher:  CESifo, Munich, Germany

    We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and... more

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    We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes in municipal trade tax rates levied on corporate profits affect local tax revenue structure. Following a trade tax rate increase, we find that municipalities with high exposure to aggressive multinationals experience a significant decline in trade tax revenue levels and shares.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/279164
    Series: CESifo working papers ; 10415 (2023)
    Subjects: corporate tax avoidance; profit shifting; multinational corporations; government tax revenue structure
    Scope: 1 Online-Ressource (circa 64 Seiten), Illustrationen
  2. International R&D alliances by firms
    origins and development
    Author: Narula, Rajneesh; Martínez‐Noya, Andrea
    Published: 2014
    Publisher:  UNU‐MERIT [u.a.], Maastricht

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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: UNU-MERIT working paper series ; 2014-058
    Subjects: R&D alliances; strategic technology partnering; technological partnerships; R&D internationalization; technology policy; multinational corporations
    Scope: Online-Ressource ([ca. 39] S.), graph. Darst.
  3. The excess profits during Covid-19 and their tax revenue potential
    Author: Dubinina, Evgeniya; Garcia-Bernardo, Javier; Janský, Petr
    Published: [2022]
    Publisher:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    The COVID-19 pandemic has affected most companies' profits negatively, but other companies did exceptionally well, recording excess profits during the pandemic. In this paper we estimate the scale of these excess profits, their determinants, and the... more

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    The COVID-19 pandemic has affected most companies' profits negatively, but other companies did exceptionally well, recording excess profits during the pandemic. In this paper we estimate the scale of these excess profits, their determinants, and the revenue potential of excess profits tax. To estimate excess profits, we develop a trend-adjusted average earnings methodology. We apply the methodology to the consolidated Orbis data to estimate that large multinational corporations (MNCs) with subsidiaries in the EU made excess profits of $447 billion in 2020 (41.7% of their total profits in 2020). We show that primary business activities is a key determinant of MNCs' excess profits made during the COVID-19 pandemic. We show that manufacturing, information, and financial sectors are responsible for the majority of excess profits. With country-by-country reporting data we estimate the excess profits arising from each EU member state and find that EU member states could together raise $6 billion with an excess profits tax of 10%, an additional tax levied by governments on corporations' excess profits. The research findings may be useful for policymakers in addressing the question of financing economic recovery from the COVID-19 pandemic.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/265199
    Series: IES working paper ; 2022, 13
    Subjects: excess profits; covid-19; multinational corporations; excess profits tax; european union
    Scope: 1 Online-Ressource (circa 13 Seiten), Illustrationen
  4. Firm foundations
    the statistical footprint of multinational corporations as a problem for political economy
    Author: Ergen, Timur; Kohl, Sebastian; Braun, Benjamin
    Published: November 2021
    Publisher:  Max Planck Institute for the Study of Societies, Cologne, Germany

    The discipline of comparative political economy (CPE) relies heavily on aggregate, country-level economic indicators. However, the practices of multinational corporations have increasingly undermined this approach to measurement. The problem of... more

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    The discipline of comparative political economy (CPE) relies heavily on aggregate, country-level economic indicators. However, the practices of multinational corporations have increasingly undermined this approach to measurement. The problem of indicator drift is well-documented by a growing critical literature and calls for systematic methodological attention in CPE. We present the case for a rocky but ultimately rewarding middle road between indicator fatalism and indicator faith. We illustrate our argument by examining two important cases – Sweden’s recent export success and the financialization of non-financial corporations in France. A careful parsing of the data suggests corrections to common characterizations of the two cases. Swedish exports have been reshaped by intragroup trade among foreign subsidiaries of domestic corporations. The growth of financial assets held by French firms is attributable to the growth of foreign direct investment and to cumulative revaluation effects, while what remains of financialization is concentrated among the very largest firms. Based on these findings, we propose a methodological routine that parses data by zooming in on the qualitative specifics of countries, sectors, and firms, while using all available options for disaggregation. Die vergleichende politische Ökonomie (CPE) stützt sich in hohem Maße auf aggregierte, ländervergleichende Wirtschaftsindikatoren. Die Praktiken multinationaler Unternehmen haben diesen Ansatz jedoch zunehmend unterminiert. Das Problem abdriftender Indikatoren wird durch eine wachsende kritische Literatur gut dokumentiert und erfordert eine systematische methodische Antwort. Wir plädieren für einen Mittelweg zwischen Indikator-Fatalismus und Indikator-Glauben und veranschaulichen unser Argument anhand von zwei wichtigen Fällen – Schwedens jüngstem Exporterfolg und der Finanzialisierung von nichtfinanziellen Unternehmen in Frankreich. Eine sorgfältige Analyse der Daten zeigt, dass der Handel zwischen ausländischen Tochtergesellschaften inländischer Unternehmen die schwedische Exportstatistik prägt und dass das Wachstum der von französischen Unternehmen gehaltenen Finanzaktiva auf ausländische Direktinvestitionen und kumulative Bewertungseffekte zurückzuführen und außerdem auf multinationale Großunternehmen konzentriert ist. Methodisch schlagen wir die routinemäßige Rückbindung vergleichender Analysen an die qualitativen Besonderheiten von Ländern, Sektoren und Unternehmen vor sowie eine verstärkte Nutzung verfügbarer Möglichkeiten zur Disaggregation.

     
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  5. Profit shifting by multinational corporations
    evidence from transaction-level data in Nigeria
    Author: Gabanatlhong, Bathusi; Garcia-Bernardo, Javier; Iyika, Paulinus; Palanský, Miroslav
    Published: March 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in... more

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    Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in Nigeria vis-à-vis related parties in other jurisdictions. The data provides a breakdown of these intra-group transactions into seven categories: (1) tangible goods, (2) services and fees, (3) royalties, (4) interest, (5) dividends, (6) reimbursements, and (7) other. We develop a methodology that uses this data to identify which transactions are most often used by multinationals to shift profits out of Nigeria and estimate their relative importance. We find that profits reported in Nigeria are highly sensitive to the hypothetical tax that would be paid on a transaction's value in the partner jurisdiction: a 1 per cent increase in the hypothetical tax on outgoing transactions is associated with a 0.28 per cent increase in reported profits in Nigeria. Payments for services and fees, royalties, and interest going from Nigerian companies to affiliates in low-tax countries are the most important channels of profit shifting in Nigeria. We argue that our approach can be used to inform low-cost policy interventions and increase audit efficiency with potentially strong effects on corporate income tax collection.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292671679
    Other identifier:
    hdl: 10419/259392
    Series: WIDER working paper ; 2022, 36
    Subjects: tax havens; multinational corporations; profit shifting
    Scope: 1 Online-Ressource (circa 16 Seiten), Illustrationen
  6. The indirect costs of corporate tax avoidance exacerbate cross-country inequality
    Author: Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; Palanský, Miroslav; Secchini, Valeria
    Published: March 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the... more

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    Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the indirect costs of this behaviour is underexplored. These indirect costs are likely to be skewed based on a country's level of income. We hypothesize that developed countries tend to recover a larger part of corporate tax revenue losses (primary effects or direct costs) via capital gains and dividend taxes on corporate investors (secondary effects). Furthermore, developed countries can offset tax losses by borrowing in financial markets at very low interest rates (tertiary effect or, together with secondary effects, indirect costs). In this paper, we introduce a dynamical model that includes not only corporate tax revenue losses but also tax revenue collected from capital gains and dividend taxes, as well as government borrowing costs. We use country-by-country reporting data on the operations of multinational corporations to estimate profit shifting, alternative operationalizations of the location of investors to proxy the tax revenues from capital gains and dividend taxes, and yields on government bonds to measure the cost of borrowing. Our results show that when these indirect costs are included, the total cost of profit shifting for developing countries increases significantly, while some developed countries can often offset or recover the majority of the direct costs of profit shifting. The ability of the latter to do this is, however, uneven with, for example, most European countries losing revenues from profit shifting even after indirect effects are taken into account. Only a handful of other countries actually appear to profit from profit shifting-and by an amount that is far smaller, in relation to gross domestic product, than the losses suffered by others.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292671648
    Other identifier:
    hdl: 10419/259389
    Series: WIDER working paper ; 2022, 33
    Subjects: profit shifting; corporate tax avoidance; tax havens; multinational corporations; indirect costs; inequality
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  7. Profit shifting by multinational corporations in Kenya
    the role of internal debt
    Author: Misati, Roseline Nyakerario; Ngoka, Kethi; Kamau, Anne; Odongo, Maureen
    Published: March 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Illicit financial flows directly impact a country's ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and... more

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    Illicit financial flows directly impact a country's ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes, governments in Africa face impediments to their efforts to widen the tax base. Using firm-level annual data from 2015-19 from multinational corporations' audited financial statements, we assess the scale of profit shifting by those corporations with a presence in Kenya. Using a panel analysis, the study delves into the incentives for profit shifting, focusing on internal debt. It finds that a 10 per cent increase in the difference between Kenya's corporate tax rate and that of the lending corporation's home country increases the internal debt ratio by between 1 and 2 per cent. The results provide a basis for the design of targeted tax and revenue administration reforms against the backdrop of rising revenue needs.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
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    ISBN: 9789292671709
    Other identifier:
    hdl: 10419/259395
    Series: WIDER working paper ; 2022, 39
    Subjects: profit shifting; corporate tax rate; multinational corporations
    Scope: 1 Online-Ressource (circa 19 Seiten), Illustrationen
  8. Fiscal consequences of corporate tax avoidance
    Author: Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr
    Published: September 2022
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax... more

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    Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax revenues. First, we show that, at the country level, countries with large revenue losses due to profit shifting have lower corporate tax revenues and rates. At the same time, they raise a larger share of tax revenues from personal and indirect taxes and have higher indirect tax rates. Second, to establish causality, we use German municipal data and analyse the effects of changes in municipal tax rates levied on corporate profits on local tax revenue structure. We show that following a tax rate increase, municipalities with a large presence of aggressive multinational corporations experience a significant decline in that tax revenue share.

     
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    Source: Union catalogues
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    Media type: Ebook
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    ISBN: 9789292672317
    Other identifier:
    hdl: 10419/273903
    Series: WIDER working paper ; 2022, 97
    Subjects: corporate tax avoidance; profit shifting; multinational corporations; tax revenue structure
    Scope: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  9. Foreign taxes and the growing share of U.S. multinational company income abroad
    profits, not sales, are being globalized
    Author: Grubert, Harry
    Published: [2012]
    Publisher:  The Department of the Treasury, [Washington, DC]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Office of Tax Analysis working paper ; 103 (February 2012)
    Subjects: multinational corporations; domestic-foreign tax differentials; income shifting; foreign-source income
    Scope: 1 Online Ressource (circa 53 Seiten), Illustrationen
  10. Statistical measurement of illicit financial flows in sustainable development goals
    tax avoidance by multinational corporations
    Author: Cobham, Alex; Garcia-Bernardo, Javier; Janský, Petr; Palanský, Miroslav
    Published: [2021]
    Publisher:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best... more

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    Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best statistically measure tax avoidance by multinational corporations (MNCs) as the SDGs IFFs target. Our main research question is how the best available methods for the statistical measurement of tax avoidance by MNCs reconcile with the Balance of Payments (BoP) statistics. We answer the research question using a combination of approaches, arriving at three main findings. First, we show that the three leading methods for estimating tax avoidance by MNCs are closely related to each other, theoretically as well as empirically. Second, the profit misalignment method applied to the country-by-country reporting (CBCR) data of large MNCs emerges as the most suitable method from a critical review of existing approaches and a range of available statistical data sources. Third, in their current state the BoP statistics are not suitable for estimating tax avoidance by MNCs for many countries due lacking country coverage and missing data. On the basis of our findings, we recommend piloting the use of confidential MNC-level CBCR data to estimate tax avoidance by MNCs as the SDGs IFFs target.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/247391
    Series: IES working paper ; 2021, 24
    Subjects: illicit financial flows; multinational corporations; tax avoidance; balance of payments; country-by-country reporting; Sustainable Development Goals
    Scope: 1 Online-Ressource (circa 42 Seiten), Illustrationen
  11. The case of taxing multinational corporations in Uganda
    do multinational corporations face lower effective tax rates and is there evidence for profit shifting?
    Author: Koivisto, Aliisa; Musoke, Nicholas; Nakyambadde, Dorothy; Schimanski, Caroline
    Published: March 2021
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis,... more

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    We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis, we find that multinational corporations lower their corporate tax burden through two channels: lower effective tax rates and profit shifting. Multinational corporations pay lower effective tax rates, by approximately 20 percentage points, on their reported profits than large domestic corporations because of tax treaties and other benefits. However, they are also more likely to report losses than domestic firms. This is likely due to profit shifting, as we observe that the lower the tax rate in the country of the global owner, the lower the reported profit of the multinational corporation in Uganda. Developing countries are particularly vulnerable to profit shifting, given their limited fiscal capacity. Thus, the profit-shifting behaviour of multinational corporations creates substantial challenges for achieving sustainable development through strengthening domestic revenue mobilization. This study is among the first to provide evidence of profit shifting by multinational corporations in a low-income country setting.

     
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    Source: Union catalogues
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    Media type: Ebook
    Format: Online
    ISBN: 9789292569891
    Other identifier:
    hdl: 10419/243377
    Series: WIDER working paper ; 2021, 51
    Subjects: multinational corporations; profit shifting
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  12. Profit-shifting elasticities, channels, and the role of tax havens
    evidence from micro-level data
    Author: Merlo, Valeria; Wamser, Georg
    Published: April 2024
    Publisher:  CESifo, Munich, Germany

    This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that... more

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    This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a disproportionately large share of profits and financial assets in tax havens, relative to real activities in these countries. We then argue that tax notches associated with anti-tax avoidance legislation may be exploited to better understand tax-motivated profit shifting. This approach suggests a semi-tax elasticity of pre-tax profits of about 0.22, which is substantially smaller than estimates provided in earlier studies.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/296134
    Series: CESifo working papers ; 11045 (2024)
    Subjects: corporate income taxes; profit shifting; tax havens; multinational corporations
    Scope: 1 Online-Ressource (circa 23 Seiten), Illustrationen
  13. Der Stakeholderdialog zwischen Regulierung und Rhetorik: eine empirische Studie der dargestellten Dialogorientierung in deutschen und dänischen Geschäftsberichten
    Author: Pedersen, Anne Grethe J.
    Published: 2013
    Publisher:  DEU

    "Ausgehend von den Rahmenbedingungen der Geschäftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und dänische Unternehmen der Chemischen Industrie nach außen als dialogorientiert... more

     

    "Ausgehend von den Rahmenbedingungen der Geschäftsberichterstattung, u.a. von Corporate Governance Richtlinien, wird untersucht, inwieweit und wie sich deutsche und dänische Unternehmen der Chemischen Industrie nach außen als dialogorientiert darstellen. Darüber hinaus wird auf Dilemmas bei der Darstellung des Stakeholderdialogs und auf ungenutzte Potenziale dieser Darstellung als Differenzierungsparameter gegenüber der Konkurrenz aufmerksam gemacht." (Autorenreferat) ; "Stakeholder dialogues are part of Corporate Governance Regulations and therefore a management instrument that many companies deal with and communicate about. This article investigates how German and Danish chemical companies present and construct dialogue with stakeholders in their annual reports. This entails analyzing, first, to what extent stakeholder dialogue is articulated, second bow the stakeholder dialogue is evaluated linguistically and, third, what approaches to stakeholder dialogue are expressed in the reports. Moreover, the author addresses some possibilities for better communication about stakeholder dialogue as a means of differentiation and corporate identity profiling in relation to competitors." (author's abstract)

     
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