THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND
By Kimberly A. Clausing. National tax journal, 2016
251 citations recorded by the source corpus.
Subfields: Accounting, Economics and Econometrics
View Paper: https://www.semanticscholar.org/paper/42b9d52dd752ba006edda2b7c1645a2c5401cc53
How researchers see this paper
The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.
In Accounting
- Kim J. Ruhl
- Alex Cobham
- Raymond J. Mataloni
- C. Durand
- Fatih Guvenen
- Wiliiam Milberg
- P. Janský
- Dylan G. Rassier
In Economics and Econometrics
- C. Durand
- Kim J. Ruhl
- Alex Cobham
- Raymond J. Mataloni
- Fatih Guvenen
- Wiliiam Milberg
- P. Janský
- Dylan G. Rassier
Citations in the corpus
- Intellectual monopoly in global value chains (2019, background): “…and chapters dedicated to investment protection in trade agreements open additional routes for IP protection, which can exercise a powerful chilling effect on government actions via the exposure to the risk of costly investor-state arbitration disputes (Ho, 2015, 2016; Kasolowsky & Leikin, 2017).”
- Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018, background): “Clausing (2016) finds that profit shifting by US-headquartered multinationals is likely to have cost that country alone between US$77 billion and US$111 billion by 2012, having increased substantially over time.”
- Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “This is consistent with the recent evidence on the increase in profit shifting over time provided by the OECD BEPS studies and by Clausing (2016). This increase is likely due to the spread of avoidance techniques with improvements in digital technology, even as tax rate differences between countries”
- INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…-3.25 12.54 Blouin et. al (2012) 1 0 0.54 0.54 0.54 0.54 Castillo and Lopez (2016) 1 0 2.08 2.08 2.08 2.08 Clausing (2009) 5 0 3.76 3.65 1.05 5.52 Clausing (2016) 8 0 2.92 2.84 1.85 4.61 Collins et al (1998) 1 1 0.32 0.32 0.32 0.32 Crivelli et al. (2016) 20 1 2.02 1.33 0.17 5.59 De Simone (2015)…”
- Offshore Profit Shifting and Domestic Productivity Measurement (2017, background): “5See, for example, Bartelsman and Beetsma (2003), Bernard, Jensen, and Schott (2006), Clausing (2003), Grubert and Mutti (1991), and Hines and Rice (1994).”