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Does corporate taxation deter multinationals? : evidence from a historic event in Ireland
Görg, Holger; Strobl, Eric - 2014
We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation … increase in corporate tax rates for exporters did affect the entry or exit of plants from the US or UK in Ireland. Entry rates … Ireland reduce the size of their operations in response to the tax change. …
Persistent link: https://www.econbiz.de/10010406858
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Does corporate taxation deter multinationals? Evidence from a historic event in Ireland
Görg, Holger; Strobl, Eric - 2014
We use a unique exogenous corporate tax policy change in the Republic of Ireland to investigate how corporate taxation … increase in corporate tax rates for exporters did affect the entry or exit of plants from the US or UK in Ireland. Entry rates … Ireland reduce the size of their operations in response to the tax change. …
Persistent link: https://www.econbiz.de/10010427033
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The impact of the global tax reforms on Ireland’s attractiveness to foreign direct investment and the wider economy
Siedschlag, Iulia; Durán, Juan David; McLoughlin, Robert; … - 2023
This paper explores the possible effects of the global tax reforms on Ireland's attractiveness to foreign direct … investment (FDI) and FDI-related employment. We use data on new greenfield FDI in Ireland and other EU countries over 2011 …-2020 and estimate a range of possible outcomes on Ireland's attractiveness to FDI and FDI-related new jobs in the medium and …
Persistent link: https://www.econbiz.de/10014371849
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Exports, foreign direct investment and the costs of corporate taxation
Keuschnigg, Christian - 2007
This paper develops a model of a monopolistically competitive industry with extensive and intensive business investment and shows how these margins respond to changes in average and marginal corporate tax rates. Intensive investment refers to the size of a firm's capital stock. Extensive...
Persistent link: https://www.econbiz.de/10011347058
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012122641
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Decomposing multinational corporations' declining effective tax rates
Garcia-Bernardo, Javier; Jansky, Petr; Torslov, Thomas - 2019
We develop a new methodology to decompose the observed decline in multinational corporations' (MNCs') effective tax rates into profit shifting to tax havens and several other components. We apply this methodology to the best available data for MNCs headquartered in the US - from the Bureau of...
Persistent link: https://www.econbiz.de/10012133696
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Do multinational firms use tax havens to the detriment of other countries?
Dharmapala, Dhammika - 2020
The use of tax havens by multinational corporations (MNCs) has attracted increasing attention and scrutiny in recent years. This paper provides an exposition of the academic literature on this topic. It begins with an overview of the basic facts regarding MNCs’ use of havens, which are...
Persistent link: https://www.econbiz.de/10012213120
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...
Persistent link: https://www.econbiz.de/10011758408