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

Article, Preprint, Book OPEN
Kevin S. Markle; Douglas A. Shackelford;
  • 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
  • References (12)
    12 references, page 1 of 2

    Blouin, Jennifer, 2012. Taxation of Multinational Corporations, Foundations and Trends in Accounting 6:1, 1-64.

    Braithwaite, Tom. 2008. “Kingfisher considers switching tax base,”, September 21,

    Carroll, Robert, 2010. The Importance of Tax Deferral and A Lower Corporate Tax Rate. Special Report No. 174. Tax Foundation: Washington, DC, February.

    Collins, Julie H. and Douglas A. Shackelford, 1997. “Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments between U.S. Multinationals' Foreign Affiliates,” Journal of Accounting and Economics 24 (2): 151-173.

    Desai, Mihir, Foley, C. F., and James R. Hines, Jr., 2006. “The Demand for Tax Haven Operations,” Journal of Public Economics 90, no. 3 (March), 513-531.

    Desai, Mihir and James R. Hines Jr. 2002. “Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,” National Tax Journal 55 No. 3: 409-440.

    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- 787.

    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 U.S. Multinational Firms' Tax Rates.” Journal of Accounting Research 47:5, 1283-1316.

    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.” Working paper.

    Gordon, Roger and James Hines, 2002. “International Taxation,” in Alan Auerbach and Martin Feldstein (eds.), Handbook of Public Economics IV, Amsterdam: North-Holland, 1935- 1995.

  • Metrics
    No metrics available
Share - Bookmark