Deng, Zero
Products, services and tax-motivated income shifting / Zero Deng and Scott G. Rane
Resumen.
Bibliografía.
To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms is increasing over time. We also find that income shifting for product- and service-based firms varies differentially with intangible intensity, human-capital characteristics, and tax-haven usage. These results inform current policy debates regarding the effectiveness of various measures aimed at combating base erosion and income shifting.
SECTOR DE SERVICIOS
IMPUESTO DE SOCIEDADES
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
Rane, Scott G.
National Tax Journal 0028-0283 v. 77, n. 1, March 2024, p. 7-38
Products, services and tax-motivated income shifting / Zero Deng and Scott G. Rane
Resumen.
Bibliografía.
To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms is increasing over time. We also find that income shifting for product- and service-based firms varies differentially with intangible intensity, human-capital characteristics, and tax-haven usage. These results inform current policy debates regarding the effectiveness of various measures aimed at combating base erosion and income shifting.
SECTOR DE SERVICIOS
IMPUESTO DE SOCIEDADES
ELUSION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
Rane, Scott G.
National Tax Journal 0028-0283 v. 77, n. 1, March 2024, p. 7-38