Did the tax cuts and jobs act reduce profit shifting by US multinational companies?
Javier Garcia-Bernardo, Petr Janský, and Gabriel Zucman
| Year of publication: |
May 2022
|
|---|---|
| Authors: | Garcia-Bernardo, Javier ; Janský, Petr ; Zucman, Gabriel |
| Publisher: |
[Oxford] : [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation] |
| Subject: | multinational corporation | corporate taxation | profit shifting | effective tax rate | country-by-country reporting | Tax Cuts and Jobs Act | USA | United States | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Gewinnverlagerung | Income shifting | Steuerwirkung | Tax effects | Steuersenkung | Tax cut | Körperschaftsteuer | Corporate income tax | Steuerpolitik | Tax policy | Steuervermeidung | Tax avoidance | Steuerbelastung | Tax burden |
freely available
| Extent: | 1 Online-Ressource (circa 47 Seiten) Illustrationen |
|---|---|
| Series: | Working paper. - Oxford : [Verlag nicht ermittelbar], ZDB-ID 2485610-1. - Vol. 2022, 07 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013341814