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Journal Articles

A Transaction Cost Model of Tax-Motivated Income Shifting into Dot-Sized Tax Havens and an Empirical Examination of E-Commerce Effects

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Chao Chen, David G. Harris, Linna Shi, Nan Zhou
Journal: Journal of International Accounting Research
Journal of International Accounting Research (2024) 23 (3): 29–49.
https://doi.org/10.2308/JIAR-2023-024
Published: 01 November 2024
...Chao Chen; David G. Harris; Linna Shi; Nan Zhou ABSTRACT Our paper develops a new transaction cost model of tax-motivated income shifting. We analytically show that income shifted by U.S. multinational parent corporations into their tax haven subsidiaries differs from predictions based only on tax...
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