Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels

By Jost H. Heckemeyer, Michael Overesch. 2017

360 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/648789dc1eceff2a38872a1d14e9a2e58c1a1137

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. L. Simone
2. Ken Klassen
3. Jeri K. Seidman
4. Kimberly A. Clausing
5. Dhammika Dharmapala
6. G. Zucman
7. Michael P. Devereux
8. G. Maffini

In Economics and Econometrics

1. L. Simone
2. Ken Klassen
3. Jeri K. Seidman
4. Kimberly A. Clausing
5. Kim J. Ruhl
6. Dhammika Dharmapala
7. G. Zucman
8. Michael P. Devereux

Citations in the corpus

• Unprofitable Affiliates and Income Shifting Behavior (2016, background): “80 percent, which is exactly consistent with the average semi-elasticity reported by Heckemeyer and Overesch (2013). The semi-elasticity computed in this manner for unprofitable affiliates is -0.”
• THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2016, background): “Heckemeyer and Overesch (2013) provide a meta-analysis of income shifting studies in their working paper.”
• Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, neutral): “…profit ratio gap.4 The observed importance of leverage in explaining the size of the profit ratio gap stands in contrast to the evidence from Heckemeyer and Overesch (2017) who discuss channels of profit shifting in their meta-analysis and show the prevailing importance of transfer pricing…”