The Revenue Effects of Multinational Firm Income Shifting

This article updates Clausing's prior work on the U.S. government revenue costs resulting from income shifting by multinational corporations. Extending the analysis to 2008, the author finds that the revenue costs of income-shifting practices have increased in recent years along with the rise in corporate profits of foreign affiliates of U.S. firms

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Year of publication:	2014
Authors:	Clausing, Kimberly A.
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Multinationales Unternehmen \| Transnational corporation \| Steuereinnahmen \| Tax revenue \| Theorie \| Theory \| Gewinnverlagerung \| Income shifting

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Extent:	1 Online-Ressource (7 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, March 28, 2011 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 11, 2011 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

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