000			01538nab a2200241 c 4500
999			_c149571 _d149571
003			ES-MaIEF
005			20240604094000.0
007			ta
008			240604t2024 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_971790 _aDeng, Zero
245		0	_aProducts, services and tax-motivated income shifting _c Zero Deng and Scott G. Rane
500			_aResumen.
504			_aBibliografía.
520			_aTo 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.
650		4	_948356 _aSECTOR DE SERVICIOS
650			_aIMPUESTO DE SOCIEDADES _945680
650			_aELUSION FISCAL _943410
650		4	_963148 _aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
700	1		_971791 _aRane, Scott G.
773	0		_9171815 _oOP 233/2024/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v. 77, n. 1, March 2024, p. 7-38
942			_cART