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Who Offers Tax-Based Business Development Incentives?
Hines, James R. Hines, Jr.; Felix, R. Alison - National Bureau of Economic Research (NBER) - 2011
Many American communities seek to attract or retain businesses with tax abatements, tax credits, or tax increment financing of infrastructure projects (TIFs). The evidence for 1999 indicates that communities are most likely to offer one or more of these business development incentives if their...
Persistent link: https://www.econbiz.de/10009321299
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Managing Annual Accounting Reports to Avoid State Taxes: An Analysis of Property-Casualty Insurers
Shackelford, Douglas A.; Petroni, Kathy R. - National Bureau of Economic Research (NBER) - 1998
We hypothesize that, in their annual accounting reports, insurers allocate premiums and losses from multistate policies to reduce total state taxes. To test this prediction, we examine firm-level data, collected from the publicly-available statutory reports used to compute tax bases and filed...
Persistent link: https://www.econbiz.de/10005720928
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Do Enterprise Zones Create Jobs? Evidence from California's Enterprise Zone Program
Neumark, David; Kolko, Jed - National Bureau of Economic Research (NBER) - 2008
We use new establishment-level data and geographic mapping methods to improve upon evaluations of the effectiveness of state enterprise zones, focusing on California's program. Because zone boundaries do not follow census tracts or zip codes, we created digitized maps of original zone boundaries...
Persistent link: https://www.econbiz.de/10005029674
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The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
Shackelford, Douglas A.; Markle, Kevin S. - National Bureau of Economic Research (NBER) - 2013
We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that …, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the U.S., and some high … international tax policy debates and expand scholars' understanding about the taxation of multinationals. …
Persistent link: https://www.econbiz.de/10010969394
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Political Risk Spreads
Bekaert, Geert; Harvey, Campbell; Lundblad, Christian; … - National Bureau of Economic Research (NBER) - 2014
We introduce a new, market-based and forward looking measure of political risk derived from the yield spread between a country's U.S. dollar debt and an equivalent U.S. Treasury bond. We explain the variation in these sovereign spreads with four factors: global economic conditions,...
Persistent link: https://www.econbiz.de/10010951038
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Trade Credit and Taxes
Hines, James R. Hines, Jr.; Desai, Mihir A.; Foley, C. Fritz - National Bureau of Economic Research (NBER) - 2012
This paper analyzes the extent to which firms use trade credit to reallocate capital in response to tax incentives. Tax-induced differences in pretax returns encourage the use of trade credit to reallocate capital from firms facing low tax rates to those facing high tax rates. Evidence from the...
Persistent link: https://www.econbiz.de/10011271378
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Transfer Pricing by U.S.-Based Multinational Firms
Jensen, J. Bradford; Schott, Peter K.; Bernard, Andrew B. - National Bureau of Economic Research (NBER) - 2006
This paper examines how prices set by multinational firms vary across arm's-length and related-party customers. Comparing prices within firms, products, destination countries, modes of transport and month, we find that the prices U.S. exporters set for their arm's-length customers are...
Persistent link: https://www.econbiz.de/10005248790
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Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act
Dharmapala, Dhammika; Forbes, Kristin; Foley, C. Fritz - National Bureau of Economic Research (NBER) - 2009
holiday for the repatriation of foreign earnings by U.S. multinationals. The analysis controls for endogeneity and omitted … operations of U.S. multinationals were not financially constrained and that these firms were reasonably well-governed. The …
Persistent link: https://www.econbiz.de/10005025649
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The Value-Added Tax Reform Puzzle
Harrison, Ann E.; Cai, Jing - National Bureau of Economic Research (NBER) - 2011
We explore the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, our results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10009325535
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Separating the Opposing Effects of Bilateral Tax Treaties
Blonigen, Bruce A.; Oldenski, Lindsay; Sly, Nicholas - National Bureau of Economic Research (NBER) - 2011
Bilateral tax treaties (BTT) are intended to promote foreign direct investment and foreign affiliate activity through double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between countries intended to curtail tax avoidance by...
Persistent link: https://www.econbiz.de/10009328101