Products, services and tax-motivated income shifting Zero Deng and Scott G. Rane
By: Deng, Zero
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Contributor(s): Rane, Scott G.
Material type: 
ArticleSubject(s): SECTOR DE SERVICIOS | IMPUESTO DE SOCIEDADES | ELUSION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
In:
National Tax Journal v. 77, n. 1, March 2024, p. 7-38 Summary: 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.
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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.
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