Profit shifting of U.S. multinationals

By T. Dowd, Paul Landefeld, Anne Moore. 2017

140 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/3365b59462e0e2c583c0d0045f65d8ea14a69c08

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Citations in the corpus

INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “For example, using tax records of US MNCs, Dowd et al (2017) find significant non-linear effect of tax differential that points to more shifting into tax havens.”
The Missing Profits of Nations (2018, unknown): “corporate income tax data, Dowd et al. (2017) find tax semi-elasticities of 4.”
Offshore Profit Shifting and Domestic Productivity Measurement (2017, background): “Most of the evidence of MNE profit shifting comes from cross-country regressions of MNE profits (or income) on tax rates (Clausing, 2016; Dowd, Landefeld, and Moore, 2016; Hines and Rice, 1994).”
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018, background): “Reuter (2012) and, more recently, Johannesen and Pirttilä (2016). This is supported by Fuest, Hebous, and Riedel (2011), who find evidence of larger profit shifting for developing countries. Specifically, they find that the effect of the host country corporate tax rate on the debt ratio of multinati”
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “…profit reporting of companies using tax returns data (Grubert et al. (1993),Grubert (1998), Mills and Newberry (2004), Altshuler et al. (2009), Dowd et al. (2017)) and Bureau of Economic Analysis survey data on U.S. multinational corporations (Laster and McCauley (1994), Mataloni (2000),…”