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Do US Firms Pay Less Tax than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10011815853
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Do US firms pay less tax than their European peers? : on firm characteristics, profit shifting opportunities, and tax legislation as determinants of tax differentials
Overesch, Michael; Schenkelberg, Sabine; Wamser, Georg - 2018 - This version: March 17, 2018
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10011814838
Cover Image
Do US Firms Pay Less Tax than Their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials
Overesch, Michael - 2018
Using pairs of similar US and European firms listed on the S&P500 or StoxxEurope600, we examine effective tax differentials between US multinational corporations (MNCs) and their European peers. We show that statutory tax rates and profit shifting opportunities are important determinants of...
Persistent link: https://www.econbiz.de/10012918059