A Comparison of the Tax-Motivated Income Shifting of Multinationals in Territorial and Worldwide Countries

203 citations recorded by the source corpus.

How researchers see this paper

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

Unprofitable Affiliates and Income Shifting Behavior (2016, background): “11 Overesch (2006) and Overesch (2009) both tangentially discuss the potential effects of losses on tax-motivated income shifting but neither explicitly investigates the impact of losses on inferences.”
Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, unknown): “…if income shifting does not differ dramatically between territorial and worldwide countries in the presence of deferral (the primary finding of Markle, 2010).38 Finally, our fixed effects approach does not directly account for potential changes in the subsidiary structure of the…”
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2018, unknown): “…and Laplante (2012b) 8 8 0.91 0.88 0.69 1.28 Loretz and Mokkas (2015) 12 0 -0.07 -0.11 -0.79 0.80 Maffini and Mokkas (2011) 22 0 1.21 1.03 0.23 4.87 Markle (2016) 12 3 0.95 0.92 0.34 1.71 McDonald (2008) 20 14 1.26 1.36 0.73 1.65 Merz and Overesch (2017) 13 12 2.05 2.18 0.23 3.00 Mills and…”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, unknown): “[2008], and Markle [2011]).”
Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “See Grubert (2003), Markle (2012) for a discussion.”