Markle, Kevin S.; Shackelford, Douglas A. - In: Tax Policy and the Economy 28 (2014) 1, pp. 33-33
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 United States, and some high-tax European countries continue to face...
