Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?
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Abstract
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Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04103526
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Other versions of this item:
- Javier Garcia-Bernardo & Petr Janský & Gabriel Zucman, 2022. "Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?," NBER Working Papers 30086, National Bureau of Economic Research, Inc.
Citations
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Cited by:
- Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023.
"Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform,"
Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
- Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
- Michael Overesch & Dirk Schindler & Georg Wamser, 2024. "Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax," CESifo Working Paper Series 11018, CESifo.
- Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
- Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023. "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series 2023-078, Board of Governors of the Federal Reserve System (U.S.).
- Dhammika Dharmapala, 2023. "The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence," CESifo Working Paper Series 10802, CESifo.
- Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
More about this item
Keywords
multinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; Tax Cuts and Jobs Act;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
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