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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations

Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023

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...

Persistent link: https://www.econbiz.de/10014228546

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - National Bureau of Economic Research - 2022

combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms …

Persistent link: https://www.econbiz.de/10013210114

Changes in U.S. Multinational Firms’ Investment and Income Shifting after the 2017 Tax Cuts and Jobs Act

Krull, Linda K.; Wu, Juan - 2022

This paper investigates the extent to which the GILTI (global intangible low-taxed income) tax and FDII (foreign-derived intangible income) deduction affect how U.S. multinational firms’ investment and income shifting strategies change after the 2017 Tax Cuts and Jobs Act (the Act). Overall,...

Persistent link: https://www.econbiz.de/10014238825

Outward FDI, profit shifting, and its impact on the tax payments of the parent firm : a case of Indian manufacturing firms

Krishnan, Amal; Padmaja, M. - In: Global journal of emerging market economies 17 (2025) 1, pp. 116-136

Persistent link: https://www.econbiz.de/10015324470

Profit Shifting Before and After the Tax Cuts and Jobs Act

Clausing, Kimberly A. - 2020

In recent years, profit shifting by multinational companies has generated substantial revenue costs to the U.S. government. The Tax Cuts and Jobs Act (TCJA) changed the climate for profit shifting in several important ways: the lower U.S. corporate rate should lower the incentive to shift...

Persistent link: https://www.econbiz.de/10012851032

Tax transparency and international tax avoidance - evidence from country-by-country reporting

Vay, Heiko - 2020

Persistent link: https://www.econbiz.de/10012500555

Public policy and multinational companies : evidence from firm-level data

Hugger, Felix Sebastian - 2021

Persistent link: https://www.econbiz.de/10012484449

Asset specificity, international profit shifting, and investment decisions

Overesch, Michael; Schreiber, Ulrich - In: Internationale Aspekte der Unternehmensbesteuerung, (pp. 23-47). 2010

Persistent link: https://www.econbiz.de/10003938485

How would formula apportionment in the EU affect the distribution and the size of the corporate tax base? : An analysis based on German multinationals

Fuest, Clemens (contributor); Hemmelgarn, Thomas (contributor) - 2006

Deutsche Bundesbank’s Foreign Direct Investment data (MiDi) and corporate balance sheet data (Ustan and Hoppenstedt) for the … tax base estimations. The data is used to construct i) a separate accounting and ii) a formula apportionment tax base for … represented by our data sample shrinks significantly. Smaller countries which are usually considered to attract book profits under …

Persistent link: https://www.econbiz.de/10003339188