Hopland, Arnt Ove; Lisowsky, Petro; Mardan, Mohammed; … - 2014
This paper examines the flexibility of multinational firms to use income-shifting strategies within a tax year to react … shift income ex post. We contribute to the literature that neglecting the precautionary income-shifting behavior of … end of the tax year) or ex-ante income shifting (i.e., before the current tax year). Our model predicts that, due to …