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Tax losses and ex-ante offshore transfer of intellectual property
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021
We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...
Persistent link: https://www.econbiz.de/10012607400
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Voluntary disclosure schemes for offshore tax evasion : an analysis
Gould, Matthew; Rablen, Matthew D. - 2016
In recent years tax authorities worldwide have implemented voluntary disclosure schemes to recover tax on offshore investments. Such Schemes are characterized by the acquisition of non-audit information on offshore holdings, and a subsequent opportunity for affected taxpayers to make a voluntary...
Persistent link: https://www.econbiz.de/10011422573
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Trading offshore : evidence on banks' tax avoidance
Langenmayr, Dominika; Reiter, Franz - 2017
Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
Persistent link: https://www.econbiz.de/10011723340
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Homes incorporated : offshore ownership of real estate in the U.K.
Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel - 2022
Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...
Persistent link: https://www.econbiz.de/10013473652
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Tax uncertainty and welfare-improving tax disputes
Hashimzade, Nigar - 2023
Tax law is often uncertain. In particular, the use of tax shelters tends to be in the "grey area" between illegal tax evasion and legal tax avoidance. In this paper I show that uncertainty in tax law can help achieve higher efficiency than allowing or disallowing a tax shelter with certainty....
Persistent link: https://www.econbiz.de/10014252459
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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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Behavioral responses to wealth taxation : evidence from a Norwegian reform
Iacono, Roberto; Smedsvik, Bård - 2024
How do wealthy individuals respond to wealth tax reforms? We analyse behavioral responses to intensive margin variation in wealth tax rates, estimating the causal effects of an unprecedented municipal wealth tax reform in Norway. We leverage variation from the single-period municipal reform...
Persistent link: https://www.econbiz.de/10015065249
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Did Chinese outward activity attenuate or aggravate the Great Recession in developing countries?
Gawellek, Bastian; Lyu, Jingjing; Süssmuth, Bernd - 2016
Using data on Chinese large-scale overseas investment and project contracts by sector, we analyze whether Chinese outward activity (COA) before the crisis worsened or alleviated the contractionary phases in developing countries. We find that, on average, COA did not increase vulnerability to the...
Persistent link: https://www.econbiz.de/10011420791
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Offshoring and skill-upgrading in French manufacturing : a Heckscher-Ohlin-Melitz view
Carluccio, Juan; Cuñat, Alejandro; Fadinger, Harald; … - 2015
fixed offshoring costs. In the skill-abundant country, high-productivity firms offshore a larger range of labor … 2007, we provide empirical support for the factor proportions channel through which offshoring to labor-abundant countries …
Persistent link: https://www.econbiz.de/10011346866
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Offshoring domestic jobs : conference paper
Egger, Hartmut; Kreickemeier, Udo; Wrona, Jens - 2013
) can offshore routine tasks to a low-wage host country. The most productive firms self-select into offshoring, and the … impact on welfare in the source country can be positive or negative, depending on the share of firms engaged in offshoring … among entrepreneurs is higher with offshoring than in autarky. All results hold in a model extension with firm-level rent …
Persistent link: https://www.econbiz.de/10010338380