International profit shifting within multinationals: A multi-country perspective

By Harry Huizinga, Luc Laeven. 2008

700 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/d6f380887b18f5c04c2ad33e48e70b0ccaccae54

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Citations in the corpus

Corporate taxes and the location of intangible assets within multinational firms (2011, methodology): “For various reasons, we will employ the difference in the statutory corporate tax rates instead whereas this modification will be discussed in detail in section 4.”
Corporate tax effects on the quality and quantity of FDI (2012, background): “…the host country’s corporate tax rate may affect the quantity of inbound investment as well as the quality of each incoming unit of invest- 4See e.g. Grubert & Mutti (1991), Hines & Rice (1994), Huizinga & Laeven (2008), Dischinger (2008), Dischinger & Riedel (2008) and Weichenrieder (forthcoming).”
What Drives Corporate Tax Rates Down? A Reassessment of Globalization, Tax Competition, and Dynamic Adjustment to Shocks (2011, background): “10Recent evidence suggests that multinational firms allocate profits according to differences in statutory tax rates (see, e.g., Huizinga and Laeven, 2008). rents due to firm-specific assets.11 Consequently, the EATR should be the relevant tax measure if countries compete for firms or…”
Corporate Taxation and the Choice of Patent Location within Multinational Firms (2012, unknown): “A growing number of papers have provided empirical evidence which suggests that MNEs transfer profits from high-tax to low-tax affiliates in order to diminish their corporate tax burden (see e.g. Devereux, 2007; Huizinga and Laeven, 2008).”
Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2016, methodology): “C i,t is the tax incentive variable derived by Huizinga and Laeven (2008) , defined as follows: C i;t ¼ 1 1 Àτ i;t À Á ∑ n k≠i B k;t ðτ i;t À τ k;t Þ 1 À τ k;t ∑ n k ¼ 1 B k;t 1 À τ k;t where τ i,t is the statutory tax rate of affiliate i in year t and B k,t is total revenues (OPRE) for affiliate k…”
Addressing Base Erosion and Profit Shifting (2013, background): “A REVIEW OF RECENT STUDIES RELATING TO BEPS Focusing on the behaviour of European MNEs, a study conducted by European Commission staff (Huizinga and Laeven, 2006), found that significant international tax rate differences provide European MNEs powerful incentives to re-allocate profits…”