| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16502 |
| DP16502 Organizational capacity and profit shifting | |
| Katarzyna Bilicka; Daniela Scur | |
| 发表日期 | 2021-09-01 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | Good organizational capacity drives productivity and \textit{potential} taxable profits, but may also enable multinationals (MNEs) to more efficiently re-allocate profits across tax jurisdictions, lowering \textit{actual} taxable profits. We show that MNE subsidiaries with better organizational capacity report significantly lower profits and have a higher incidence of bunching around zero reported profitability in high-tax countries. This pattern is not not present in low-tax countries. Further, responsiveness to corporate tax rate changes in terms of profit reporting is driven by firms with good organizational capacity. We show our results are consistent with profit-shifting behavior and rule out key alternative channels. |
| 主题 | Macroeconomics and Growth ; Public Economics |
| 关键词 | Profit shifting Organizational capacity Monitoring practices |
| URL | https://cepr.org/publications/dp16502-0 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/545457 |
| 推荐引用方式 GB/T 7714 | Katarzyna Bilicka,Daniela Scur. DP16502 Organizational capacity and profit shifting. 2021. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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