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...