Multinationals’ profit response to tax differentials: Effect size and shifting channels

This paper provides a quantitative review of the empirical literature on profit-shifting behaviour of multinational firms. We synthesize the evidence from 27 studies and find a substantial response of profit measures to international tax rate differentials. Accounting for confounding factors by mean...

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Veröffentlicht in:	The Canadian journal of economics 2017-11, Vol.50 (4), p.965-994
Hauptverfasser:	Heckemeyer, Jost H., Overesch, Michael
Format:	Artikel
Sprache:	eng
Schlagworte:	Confounding factors Corporate profits Financial planning Imposition Income shifting International taxation Licensing Literature reviews Multinational corporations Profits Tax rates Taxation Transfer pricing
Online-Zugang:	Volltext
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