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The Labor Market Effects of Offshoring by U.S. Multinational Firms : Evidence from Changes in Global Tax Policies
Kovak, Brian - 2017
Estimating the causal effect of offshoring on domestic employment is difficult because of the inherent simultaneity of …. Underlying these results is substantial heterogeneity based on offshoring margin and firm organizational structure. For example …
Persistent link: https://www.econbiz.de/10012944101
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Assessing the Impact of IT-Enabled Services Offshoring on U.S. Employment and Earnings
Blair, Andrew - 2020
offshoring” process on U.S. domestic employment and earnings in relevant services sectors. It draws upon relatively new … offshoring process sparked intense professional discussion. The study documents that U.S. trade in IT-enabled services is … computer services, an indication of substantial offshoring in that area; moreover, the significant two-way trade pattern in the …
Persistent link: https://www.econbiz.de/10014102399
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Tax losses and ex-ante offshore transfer of intellectual property
Sharma, Rishi R.; Slemrod, Joel; Stimmelmayr, Michael - 2021
potentially negative profits at home. In addition, similar incentives exist to transfer the IP to a jurisdiction where tax rates …
Persistent link: https://www.econbiz.de/10012607400
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Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
Sharma, Rishi; Slemrod, Joel; Stimmelmayr, Michael - 2021
potentially negative profits at home. In addition, similar incentives exist to transfer the IP to a jurisdiction where tax rates …
Persistent link: https://www.econbiz.de/10013214342
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Aggressive Tax Avoiders : U.S. Multinationals Shifting Domestic Earnings to Zero
Chen, Novia (Xi); Lehmer, Tiana - 2020
understanding the income shifting of U.S. MNCs. We find that firms facing tax incentives to shift income and firms with greater …
Persistent link: https://www.econbiz.de/10014352186
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Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals
Hasegawa, Makoto - 2019
In 2009, Japan began to exempt dividends paid by Japanese-owned foreign subsidiaries to their parent firms from home-country taxation. This tax reform switched Japan's corporate tax system to a territorial tax system that exempts foreign income from home-country taxation. In this paper, I...
Persistent link: https://www.econbiz.de/10012858184
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Talk Softly But Carry a Big Stick : Transfer Pricing Penalties and the Marekt Valuation of Japanese Multinationals in the United States
Eden, Lorraine; Li, Dan; Juarez-Valdes, Luis Felipe - 2011
Corporate income tax law in OECD countries requires multinational enterprises (MNEs) to set their transfer prices according to the arm's length standard. In 1990, the US government introduced a transfer pricing penalty for cases where MNEs deviated substantially from this standard. Most OECD...
Persistent link: https://www.econbiz.de/10014027932
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The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms : Evidence from the 2004 Homeland Investment Act
Flaaen, Aaron - 2017
Homeland Investment Act (HIA), a one-time tax repatriation holiday which generated a discreet change in the incentives for U …
Persistent link: https://www.econbiz.de/10014121187
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Taxing the Top 100 : U.S. Estimates of Winners and Losers From Pillar One Amount A
Eden, Lorraine - 2021
The October 2020 Pillar One proposal by the OECD/Inclusive Framework (IF) is designed to shift some portion of the global pre-tax profits of multinational enterprises (MNEs) in automated digital services (ADS) and consumer-facing businesses (CFB) to Market jurisdictions where ADS and CFB...
Persistent link: https://www.econbiz.de/10013223184
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Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - National Bureau of Economic Research - 2022
The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms' profits after the reform. The share of profits...
Persistent link: https://www.econbiz.de/10013210114