Work

The Revenue Effects of Multinational Firm Income Shifting

Year: 2011

Type: preprint

Abstract: This article updates Clausing’s prior work on the U.S. government revenue costs resulting from income shifting by multinational corporations. Extending the analysis to 2008, the author finds that the revenue costs of income-shifting practices have increased in recent years along with the rise in corporate profits of foreign affiliates of U.S. firms.

Source: SSRN Electronic Journal

Author: Kimberly A. Clausing

Institution: Reed College

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W317124455

Cites: 6

Cited by: 53

Related to: 10