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Displaying results 1 to 3 of 3.

  1. Hide-and-seek
    can tax treaties reveal offshore wealth?
    Author: Lee, Jeong Dae
    Published: 2019
    Publisher:  United Nations, ESCAP, Bangkok, Thailand

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    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
    Inter-library loan:
    No inter-library loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / Macroeconomic Policy and Financing for Development Division ; WP/19, 07 (August 2019)
    Subjects: tax evasion; tax haven; exchange of information
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  2. Multinational corporations and tax havens
    evidence from country-by-country reporting
    Author: Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas
    Published: [2019]
    Publisher:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country... more

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    Verlag (kostenfrei)
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 167
    Inter-library loan:
    No inter-library loan

     

    A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December 2018 for the first time. With each of the datasets, we analyse the effective tax rates that US MNCs face in each country and the amount of profits they report. Using country-by-country reporting data, we have been able to establish that lower effective corporate tax rates are associated with higher levels of reported profits when compared with different indicators of real economic activity. This corresponds to the notion that MNCs often shift profits to countries with low effective tax rates - without also shifting substantive economic activity. Consequently, we identify the most important tax havens for US MNCs as countries with both low effective tax rates and high profits misaligned with economic activity.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/228072
    Series: IES working paper ; 2019, 31
    Subjects: Effective tax rate; profit shifting; tax haven; country-by-country reporting; multinational enterprise; foreign direct investment; tax competition
    Scope: 1 Online-Ressource (circa 40 Seiten), Illustrationen
  3. Corporate taxation, tax administration and financial development
    Author: Mardan, Mohammed
    Published: [2019]
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations'... more

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    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63
    Inter-library loan:
    No inter-library loan

     

    This paper analyzes corporate tax-related policies and the difference between them in developed and developing countries. I show that the relationship between financial development and corporate income tax rates as well as the tax administrations' effectiveness follows a U-shaped pattern, a discrepancy to the observation that developing countries usually have the weakest administrative structures. However, this observation can be explained under the premise that the tax administration's effectiveness is determined at a later stage, and not simultaneously with the corporate tax rate. Moreover, I show that, under this premise, fighting tax havens increases tax revenues in developed countries, but decreases them in developing countries. Instead, if policies are simultaneously considered, the fight against tax havens will also benefit developing countries.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/214942
    Series: Array ; no. 7940 (November 2019)
    Subjects: developing countries; profit shifting; tax administration; tax competition; tax haven
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen