Results 11 to 20 of about 494 (209)
Taxes, Leverage, and Profit Shifting in Banks
EconomiesThe goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic remains controversial
Arthur José Cunha Bandeira de Mello Joia +2 more
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Export Subsidies and Profit-Shifting in Vertical Markets
Journal of Agricultural and Resource Economics, 2001 This study examines the interaction between export subsidies and profit-shifting in a vertical production system consisting of agricultural commodity production, and intermediate and final good processing, where the latter two stages may be characterized
Ian M. Sheldon +2 more
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Organizational Capacity and Profit Shifting [PDF]
SSRN Electronic Journal, 2021 This paper analyses the effect of a firm’s organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more efficient allocation of profits across tax jurisdictions ...
Katarzyna Bilicka, Daniela Scur
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Lifestyle taxes in the presence of profit shifting [PDF]
Journal of Economics, 2020 AbstractThe consumption of unhealthy products generates significant externalities in terms of increased future health care costs to society. Lifestyle taxes are attracting increasing attention as a measure by which to discourage over-consumption and correct such externalities.
Rosella Levaggi +2 more
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Profit Shifting and Industrial Heterogeneity [PDF]
CESifo Economic Studies, 2019 Abstract Base erosion and profit shifting undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged rapidly along the traditional use of ...
Diego d'Andria, Salvador Barrios
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Profit Shifting in Two‐Sided Markets [PDF]
International Journal of the Economics of Business, 2009 Abstract We investigate how multinational two‐sided platform firms set their prices on intra‐firm transactions. Two‐sided platform firms derive income from two customer groups that are connected through at least one positive network externality from one group to the other. A main finding is that, even in the absence of taxation, transfer prices deviate
Schindler, Dirk, Schjelderup, Guttorm
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Profit shifting of multinational corporations worldwide
World Development, 2021 Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First,
Javier Garcia-Bernardo, Petr Janský
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Corporate Social Responsibility and Profit Shifting [PDF]
European Accounting Review, 2019 This paper studies the relationship between corporate social responsibility (CSR) and profit shifting. Using a profit-shifting measure derived from worldwide data for parent firms and their foreign subsidiaries, we find that corporate social responsibility is positively and significantly associated with profit shifting, consistent with the legitimacy ...
Iftekhar Hasan +3 more
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Searching for profit-shifting in China [PDF]
Economics: Journal Articles, 2018 Abstract This paper investigates profit-shifting behavior among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to estimate the relationship between profits and tax rates.
Xuefeng Qian +3 more
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Journal of Business Economics and Management, 2022 When a company establishes subsidiaries with capital provided by a third party, the subsidiaries’ shareholders include the parent company (controlling shareholders) and minority (noncontrolling) shareholders.
Kento Fujita, Akihiro Yamada
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