Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
5% of the 7 and 9 percentage point declines in effective tax rates for US and EU MNCs, respectively. At the same time ….e. taxation of MNCs in their home country; this is responsible for more than 50% of the overall decline in effective tax rates for …We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax …