The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates

Article, Preprint, Book OPEN
Kevin S. Markle; Douglas A. Shackelford;
(2013)
  • Journal: Tax Policy and the Economy,volume 28,issue 1,pages33-33
  • Related identifiers: doi: 10.1086/675587
  • Subject:
    • jel: jel:F23 | jel:H26 | jel:H25

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
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