Search Results - subject:"Income shifting"

High ownership concentration and income shifting in multinational groups

Medioli, Alice; Azzali, Stefano; Mazza, Tatiana - In: Management research review 46 (2023) 1, pp. 82-99

Persistent link: https://www.econbiz.de/10013536491

Intertemporal income shifting and the taxation of business owner-managers

Miller, Helen; Pope, Thomas; Smith, Kate - 2021

to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short …

Persistent link: https://www.econbiz.de/10012802879

Inflexibility in income shifting : implications, detection and remedies

Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; … - 2021

This study develops theory and discusses implications of inﬂexibility in tax-motivated income shifting. We show that … inﬂexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives … income shifting. We propose several empirical remedies to mitigate the estimation bias stemming from inﬂexibility, whenever a …

Persistent link: https://www.econbiz.de/10012653336

Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting

Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023

Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...

Persistent link: https://www.econbiz.de/10013555603

Income shifting and organizational form choice : evidence from Europe

Lejour, Arjan; Massenz, Gabriella - 2020

Persistent link: https://www.econbiz.de/10012227946

Patent concentration, asymmetric information, and tax-motivated income shifting

Amberger, Harald; Osswald, Benjamin - 2020

Persistent link: https://www.econbiz.de/10012302070

The taxation of closely held firms: The achilles heel of the dual income tax system reconsidered

Stenkula, Mikael; Wykman, Niklas - 2022

This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fullerton model was not modeled to incorporate...

Persistent link: https://www.econbiz.de/10013562316

Territorial tax reform and profit shifting by US and Japanese multinationals

Hasegawa, Makoto - 2022

Persistent link: https://www.econbiz.de/10013483910

The global minimum tax

Johannesen, Niels - 2022

This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...

Persistent link: https://www.econbiz.de/10012801560

Pennies from haven : wages and profit shifting

Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

Persistent link: https://www.econbiz.de/10012822021

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