| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w3924 |
| 来源ID | Working Paper 3924 |
| Income Shifting in U.S. Multinational Corporations | |
| David Harris; Randall Morck; Joel Slemrod; Bernard Yeung | |
| 发表日期 | 1991-12-01 |
| 出版年 | 1991 |
| 语种 | 英语 |
| 摘要 | It is often claimed that multinational firms avoid taxes by shifting income from high-tax to low-tax countries. Using a five year panel of data for two hundred large U.S. manufacturing firms, we find that U.S. tax liability, as a fraction either of U.S. sales or U.S. assets, is related to the location of foreign subsidiaries in a way that is consistent with tax-motivated income shifting. Having a subsidiary in a tax haven, Ireland, or one of the "four dragon" Asian countries - all characterized by low tax rates - is associated with lower U.S. tax ratios. Having a subsidiary in a high-tax region is associated with higher U.S. tax ratios. These results suggest that U.S. manufacturing companies shift income out of high-tax countries into the U.S., and from the U.S. to low-tax countries. Such behavior certainly lowers worldwide tax liabilities for larger U.S. manufacturing companies and appears to significantly lower their U.S. tax liabilities as well. |
| 主题 | Public Economics ; Taxation ; International Economics ; International Factor Mobility |
| URL | https://www.nber.org/papers/w3924 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/561262 |
| 推荐引用方式 GB/T 7714 | David Harris,Randall Morck,Joel Slemrod,et al. Income Shifting in U.S. Multinational Corporations. 1991. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w3924.pdf（378KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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