Journal article
Earnings shocks and tax-motivated income-shifting: evidence from European multinationals
- Abstract:
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This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous earnings shocks at the parent firm and investigates how these shocks propagate across low-tax and high-tax multinational subsidiaries. This approach is implemented using a large panel of European multination...
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- Publisher:
- Oxford University Centre for Business Taxation
- Publication date:
- 2010-12-01
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- UUID:
-
uuid:8df47e2c-938f-4a8e-bafc-b05ab899c38f
- Local pid:
- oai:eureka.sbs.ox.ac.uk:595
- Deposit date:
- 2011-05-19
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- Copyright date:
- 2010
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