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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| Формат: | Journal article |
| Опубліковано: |
Oxford University Centre for Business Taxation
2010
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