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Keywords: income shifting
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Journal Articles
Journal of the American Taxation Association (2023) 45 (2): 7–33.
Published: 01 September 2023
... experience a larger reduction in ETRs (coefficient = −0.071), though it is not statistically different from MNEs with an income shifting incentive (coefficient = −0.044). We contribute to the IP box policy debate by estimating the extent of increases in innovative activity in an IP box with strong...
Journal Articles
Journal of the American Taxation Association (2019) 41 (1): 123–136.
Published: 01 March 2019
... reviewers for helpful comments. Editor's note: Accepted by Connie D. Weaver. July 2017 April 2018 2019 intangible property cost-sharing arrangements income shifting transfer pricing commensurate with income standard This study investigates the use of a cost-sharing...
Journal Articles
Journal of the American Taxation Association (2018) 40 (2): 63–81.
Published: 01 September 2018
... aggressiveness tax sheltering income shifting Interest in corporate tax planning has accelerated in recent years as a combination of political, economic, and technological factors have fueled the public's focus on corporate decisions, including corporate tax behavior. Policymakers worldwide have...
Journal Articles
Journal Articles
Journal of the American Taxation Association (2012) 34 (1): 1–29.
Published: 01 March 2012
..., parent and subsidiary companies are consolidated for financial reporting, but not for tax purposes. We take advantage of a unique disclosure in the tax footnotes of Chinese listed firms to examine income shifting among consolidated group members in response to these incentives. We find that intangible...