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Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?

Dharmapala, Dhammika - 2020

"behavioral responses to taxation" can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

Persistent link: https://www.econbiz.de/10012834357

Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?

Dharmapala, Dhammika - 2020

"behavioral responses to taxation" can illuminate current debates about the magnitude and implications of MNCs' profit shifting to …

Persistent link: https://www.econbiz.de/10012214186

The Economics of Corporate and Business Tax Reform

Dharmapala, Dhammika - 2016

The reform of corporate and business taxation is central to current tax policy debates in the United States. This paper … of corporate taxation. …

Persistent link: https://www.econbiz.de/10011480447

The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence

Dharmapala, Dhammika - 2023

system of international taxation. It ostensibly ended worldwide taxation but introduced, for instance, a new tax on "Global …

Persistent link: https://www.econbiz.de/10014469836

What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature

Dharmapala, Dhammika - 2014

The issue of tax-motivated income shifting within multinational firms has attracted increasing global attention in recent years. It is of central importance to many current policy debates, including those related to recent initiatives by the OECD on base erosion and profit shifting (BEPS) and to...

Persistent link: https://www.econbiz.de/10010333460

The Consequences of the TCJA's International Provisions: Lessons from Existing Research

Dharmapala, Dhammika - 2018

This paper discusses the potential consequences of the international tax provisions of the recent Tax Cut and Jobs Act (TCJA), drawing on existing research. The TCJA’s dividend exemption provision is expected to eliminate distortions to the amount and timing of dividend repatriations. However,...

Persistent link: https://www.econbiz.de/10011931999

Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms

Azémar, Céline; Dharmapala, Dhammika - 2016

’ residence country tax regime, especially where the residence country imposes worldwide taxation on foreign income. Tax sparing … country taxation. We analyse the impact of tax sparing provisions using panel data on bilateral FDI stocks from 23 OECD … U.K., Japan, and New Zealand in 2009 - enacted tax reforms that moved them from worldwide to territorial taxation …

Persistent link: https://www.econbiz.de/10011480457

The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals

Dharmapala, Dhammika - 2020

Current reform proposals in international and corporate tax (most notably the OECD's GloBE proposal) envisage taxing financial statement income. This paper develops a conceptual framework – based on the literature on the elasticity of taxable income – for the welfare analysis of such...

Persistent link: https://www.econbiz.de/10012314821

Interest Deductions in a Multijurisdictional World

Desai, Mihir A.; Dharmapala, Dhammika - 2015

This paper proposes and evaluates alternative methods for addressing the tax treatment of interest expenses in a multijurisdictional setting. The differential deductibility of debt entailed by various current tax law provisions leads to potential distortions in the patterns of asset ownership...

Persistent link: https://www.econbiz.de/10010531834

Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals

Dharmapala, Dhammika; Riedel, Nadine - 2012

This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous...

Persistent link: https://www.econbiz.de/10010281927