Multinational Firms and Tax Havens

@article{Gumpert2016MultinationalFA,
  title={Multinational Firms and Tax Havens},
  author={Anna Gumpert and J. Hines and Monika Schnitzer},
  journal={Review of Economics and Statistics},
  year={2016},
  volume={98},
  pages={713-727}
}
Abstract Multinational firms with operations in high-tax countries can benefit the most from reallocating taxable income to tax havens, though this is sufficiently difficult and costly that only 20.4% of German multinational firms have any tax haven affiliates. Among German manufacturing firms, a 1 percentage point higher foreign tax rate is associated with a 2.3% greater likelihood of owning a tax haven affiliate. This is consistent with tax avoidance incentives and contrasts with earlier… Expand
Unintended Consequences of Eliminating Tax Havens
Unintended Consequences of Eliminating Tax Havens
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms
Effective tax rates, endogenous mark-ups and heterogeneous firms
Essays in business taxation
...
1
2
3
4
5
...

References

SHOWING 1-10 OF 60 REFERENCES
The Use of Tax Havens in Exemption Regimes
The Demand for Tax Haven Operations
Income Shifting in U.S. Multinational Corporations
International Tax Avoidance and U.S. International Trade
...
1
2
3
4
5
...