Multinational Firm Tax Avoidance and Tax Policy

By Kimberly A. Clausing. National tax journal, 2009

181 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/a6fd6fbc3fda83b4632e483dc8e89309f42d7a09

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Citations in the corpus

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014, unknown): “Thus, the implied revenue effects in Clausing (2009) rest on an estimated magnitude of BEPS that is very large relative to those derived from firm-level studies.”
Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013, unknown): “25 Clausing (2009). 26 Dischinger/Riedel (2011); Karkinsky/Riedel (2012). 27 Desai et al. (2006). 28 The interest rate on intra-group loans can be directly compared to the market interest rate, profit shifting thus being limited to it, whereas there is, in principle, more discretion in setting trans”
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018, background): “Clausing (2009) estimates that US$60 billion was lost to profit shifting by United States multinational enterprises in 2004, which represented 35 per cent of United States federal corporate income tax collections.”
The Effect of Financial Constraints on Income Shifting by U.S. Multinationals (2016, background): “However, when one considers that we are using an average of 648 firms per year and Clausing (2009) is, in principle, capturing the shifting of every U.S. entity that is required to report to the Bureau of Economic Analysis, the estimates may not be as inconsistent as they first appear.41 That said,…”
Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014, background): “Prior to 2008, tax havens refused to share any information with foreign tax authorities.”
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels (2017, unknown): “Recent contributions based on BEA data include Clausing (2009) and Blouin et al. (2012).”
The Missing Profits of Nations (2018, unknown): “…endogenous responses by firms which we would need to model.16 Our procedure to allocate shifted profits to source countries is also consistent with Clausing (2009), who estimates the fraction of US multinationals’ offshore profits which is shifted out of the US by apportioning these profits…”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…et. al (2016) 25 7 3.60 1.60 -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)…”