Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

Earnings shocks and tax-motivated income-shifting: evidence from European multinationals

This paper presents a new approach to estimating the existence and magnitude of tax-motivated income shifting within multinational corporations. Existing studies of income shifting use changes in corporate tax rates as a source of identification. In contrast, this paper exploits exogenous earnings s...

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Dades bibliogràfiques
Autors principals:	Dharmapala, D, Riedel, N
Format:	Journal article
Publicat:	Oxford University Centre for Business Taxation 2010

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