Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu
Author
Abstract
Suggested Citation
DOI: 10.2202/1935-1682.2246
Download full text from publisher
As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.
Other versions of this item:
- Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting: Evidence From Japanese Capital Keiretsu," Asia Pacific Economic Papers 371, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Kazuki Onji & David Vera, 2008. "Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu," Finance Working Papers 21966, East Asian Bureau of Economic Research.
References listed on IDEAS
- Martin Feldstein, 1987. "The Effects of Taxation on Capital Accumulation," NBER Books, National Bureau of Economic Research, Inc, number feld87-1.
- Jerry Hausman, 2001. "Mismeasured Variables in Econometric Analysis: Problems from the Right and Problems from the Left," Journal of Economic Perspectives, American Economic Association, vol. 15(4), pages 57-67, Fall.
- Marianne Bertrand & Paras Mehta & Sendhil Mullainathan, 2002.
"Ferreting out Tunneling: An Application to Indian Business Groups,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 117(1), pages 121-148.
- Marianne Bertrand & Paras Mehta & Sendhil Mullainathan, 2000. "Ferreting Out Tunneling: An Application to Indian Business Groups," NBER Working Papers 7952, National Bureau of Economic Research, Inc.
- Saman Majd & Stewart C. Myers, 1987. "Tax Asymmetries and Corporate Tax Reform," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 343-376, National Bureau of Economic Research, Inc.
- Saman Majd & Stewart C. Myers, 1987. "Tax Asymmetries and Corporate Income Tax Reform," NBER Chapters, in: Taxes and Capital Formation, pages 93-96, National Bureau of Economic Research, Inc.
- Ishi, Hiromitsu, 2001. "The Japanese Tax System," OUP Catalogue, Oxford University Press, edition 3, number 9780199242566.
- Onji, Kazuki, 2009.
"The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax,"
Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
- Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
- Mihir A. Desai, 2005. "The Degradation of Reported Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 19(4), pages 171-192, Fall.
- Tarun Khanna & Yishay Yafeh, 2007. "Business Groups in Emerging Markets: Paragons or Parasites?," Journal of Economic Literature, American Economic Association, vol. 45(2), pages 331-372, June.
- Gramlich, J.D.Jeffrey D. & Limpaphayom, Piman & Ghon Rhee, S., 2004. "Taxes, keiretsu affiliation, and income shifting," Journal of Accounting and Economics, Elsevier, vol. 37(2), pages 203-228, June.
- Daniel Chiquiar & Gordon H. Hanson, 2005.
"International Migration, Self-Selection, and the Distribution of Wages: Evidence from Mexico and the United States,"
Journal of Political Economy, University of Chicago Press, vol. 113(2), pages 239-281, April.
- Daniel Chiquiar & Gordon H. Hanson, 2002. "International Migration, Self-Selection, and the Distribution of Wages: Evidence from Mexico and the United States," NBER Working Papers 9242, National Bureau of Economic Research, Inc.
- Flath, David, 2014.
"The Japanese Economy,"
OUP Catalogue,
Oxford University Press,
edition 3, number 9780198702405.
- Flath, David, 2000. "The Japanese Economy," OUP Catalogue, Oxford University Press, number 9780198775034.
- Flath, David, 2005. "The Japanese Economy," OUP Catalogue, Oxford University Press, edition 2, number 9780199278619.
- James R. Hines & Eric M. Rice, 1994.
"Fiscal Paradise: Foreign Tax Havens and American Business,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Giovannini, Alberto & Hubbard, R. Glenn & Slemrod, Joel (ed.), 1993. "Studies in International Taxation," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226297019, September.
- Rosanne Altshuler & Alan J. Auerbach, 1990.
"The Significance of Tax Law Asymmetries: An Empirical Investigation,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 105(1), pages 61-86.
- Rosanne Altshuler & Alan J. Auerbach, 1987. "The Significance of Tax Law Asymmetries: An Empirical Investigation," NBER Working Papers 2279, National Bureau of Economic Research, Inc.
- Grubert, Harry & Mutti, John, 1991. "Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making," The Review of Economics and Statistics, MIT Press, vol. 73(2), pages 285-293, May.
- Grubert, Harry, 2003. "Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 221-242, March.
- Harry Grubert & Joel Slemrod, 1998.
"The Effect Of Taxes On Investment And Income Shifting To Puerto Rico,"
The Review of Economics and Statistics, MIT Press, vol. 80(3), pages 365-373, August.
- Harry Grubert & Joel Slemrod, 1994. "The Effect of Taxes on Investment and Income Shifting to Puerto Rico," NBER Working Papers 4869, National Bureau of Economic Research, Inc.
- Harry Grubert & Timothy Goodspeed & Deborah L. Swenson, 1993. "Explaining the Low Taxable Income of Foreign-Controlled Companies in the United States," NBER Chapters, in: Studies in International Taxation, pages 237-276, National Bureau of Economic Research, Inc.
- Granovetter, Mark, 1995. "Coase Revisited: Business Groups in the Modern Economy," Industrial and Corporate Change, Oxford University Press and the Associazione ICC, vol. 4(1), pages 93-130.
- Tarun Khanna & Yishay Yafeh, 2005. "Business Groups and Risk Sharing around the World," The Journal of Business, University of Chicago Press, vol. 78(1), pages 301-340, January.
- John, Kose & Ofek, Eli, 1995. "Asset sales and increase in focus," Journal of Financial Economics, Elsevier, vol. 37(1), pages 105-126, January.
- Goodspeed, T-J & White, A-D, 1996. "International taxation," Papers 96-11, Wellesley College - Department of Economics.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014.
"Income Shifting under Losses,"
CESifo Working Paper Series
5130, CESifo.
- Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015. "Income Shifting under Losses," Discussion Papers 2015/21, Norwegian School of Economics, Department of Business and Management Science.
- Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
- Kazuki Onji, 2013. "Who participates in corporate income tax consolidation? Evidence from Japan," AJRC Working Papers 1303, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Ji Lee, Ye & Seon Yoo, Ji, 2023. "Loss expectation and income shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
- repec:csg:ajrcwp:03 is not listed on IDEAS
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Onji, Kazuki, 2009.
"The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax,"
Journal of Public Economics, Elsevier, vol. 93(5-6), pages 766-775, June.
- Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds : Evidence from the Japanese Value-Added Tax," Finance Working Papers 21965, East Asian Bureau of Economic Research.
- Kazuki Onji, 2008. "The Response of Firms to Eligibility Thresholds: Evidence from the Japanese Value-Added Tax," Asia Pacific Economic Papers 370, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
- Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014.
"Income Shifting under Losses,"
CESifo Working Paper Series
5130, CESifo.
- Schindler, Dirk Steffen & Hopland, Arnt Ove & Lisowsky, Petro & Mardan, Mohammed, 2015. "Income Shifting under Losses," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112972, Verein für Socialpolitik / German Economic Association.
- Hopland, Arnt O. & Lisowsky, Petro & Mardan, Mohammed & Schindler, Dirk, 2015. "Income Shifting under Losses," Discussion Papers 2015/21, Norwegian School of Economics, Department of Business and Management Science.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Gordon, Roger H. & Hines, James Jr, 2002.
"International taxation,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
Elsevier.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- An, Zhiyong & Tan, Congyan, 2014. "Taxation and income shifting: Empirical evidence from a quasi-experiment in China," Economic Systems, Elsevier, vol. 38(4), pages 588-596.
- Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
- Barry Bosworth & Susan Collins & Gabriel Chodorow-Reich, "undated".
"Returns on FDI. Does the U.S. Really Do Better?,"
Working Paper
90801, Harvard University OpenScholar.
- Barry Bosworth & Susan M. Collins & Gabriel Chodorow-Reich, 2007. "Returns on FDI: Does the U.S. Really Do Better?," NBER Working Papers 13313, National Bureau of Economic Research, Inc.
- Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals’ profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(4), pages 965-994, November.
- John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, vol. 13(4), pages 713-741.
- Juann H. Hung & Angelo Mascaro, 2004. "Return on Cross-Border Investment: Why Does U.S. Investment Abroad Do Better? Technical Paper 2004-17," Working Papers 16204, Congressional Budget Office.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Dischinger, Matthias & Riedel, Nadine, 2011.
"Corporate taxes and the location of intangible assets within multinational firms,"
Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
- Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7), pages 691-707.
- Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
- Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022.
"Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share,"
American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
- Fatih Guvenen & Raymond J. Mataloni, Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," NBER Working Papers 23324, National Bureau of Economic Research, Inc.
- Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series 1219, CESifo.
- AMERIGHI, Oscar, 2004.
"Transfer pricing and enforcement policy in oligopolistic markets,"
LIDAM Discussion Papers CORE
2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- AMERIGHI, Oscar, 2009. "Transfer pricing and enforcement policy in oligopolistic markets," LIDAM Reprints CORE 2203, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
- Rainer Niemann & Corinna Treisch, 2005. "Group Taxation, Asymmetric Taxation and Cross-Border Investment Incentives in Austria," CESifo Working Paper Series 1506, CESifo.
- Alfons Weichenrieder, 2009.
"Profit shifting in the EU: evidence from Germany,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
- Alfons J. Weichenrieder & Alfons Weichenrieder, 2007. "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series 2043, CESifo.
- Niemann, Rainer, 2004. "Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen," Tübinger Diskussionsbeiträge 276, University of Tübingen, School of Business and Economics.
More about this item
Keywords
tax avoidance; business group; corporate income tax;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:bejeap:v:10:y:2010:i:1:n:4. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.