We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the United States, and some high-tax European countries... View more
Carroll, Robert. 2010. “The Importance of Tax Deferral and a Lower Corporate Tax Rate.” Special Report No. 174, February. Washington, DC: Tax Foundation.
Collins, Julie H., and Douglas A. Shackelford. 1997. “Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments between US Multinationals' Foreign Affiliates.” Journal of Accounting and Economics 24 (2): 151-73.
Desai, Mihir, C. F. Foley, and James R. Hines Jr. 2006. “The Demand for Tax Haven Operations.” Journal of Public Economics 90 (3): 513-31.
Desai, Mihir, and James R. Hines Jr. 2002. “Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions.” National Tax Journal 55 (3): 409-40.
Dharmapala, D., F. Foley, and K. Forbes. 2011. “Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act.” Journal of Finance 66:753-87.
Dyreng, Scott D., and Bradley P. Lindsey. 2009. “Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on US Multinational Firms' Tax Rates.” Journal of Accounting Research 47 (5): 1283-316.
Dyreng, Scott D., Bradley P. Lindsey, Kevin S. Markle, and Douglas A. Shackelford. 2013. “The Effect of Taxes on the Global Equity Supply Chains of Multinationals.” North Carolina State University Working Paper.
Gordon, Roger, and James Hines. 2002. “International Taxation.” In Handbook of Public Economics, vol. IV, edited by Alan Auerbach and Martin Feldstein, 1935-95. Amsterdam: North-Holland.