دانلود مقاله ISI انگلیسی شماره 52045
عنوان فارسی مقاله

تقاضا برای عملیات پناهگاه های مالیاتی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
52045 2006 19 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
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عنوان انگلیسی
The demand for tax haven operations ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Public Economics, Volume 90, Issue 3, February 2006, Pages 513–531

کلمات کلیدی
فرار از مالیات؛ شرکت های چند ملیتی؛ پناهگاه های مالیاتی
پیش نمایش مقاله
پیش نمایش مقاله تقاضا برای عملیات پناهگاه های مالیاتی

چکیده انگلیسی

What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data for American firms indicates that larger, more international firms, and those with extensive intrafirm trade and high R and D intensities, are the most likely to use tax havens. Tax haven operations facilitate tax avoidance both by permitting firms to allocate taxable income away from high-tax jurisdictions and by reducing the burden of home country taxation of foreign income. The evidence suggests that the primary use of affiliates in larger tax haven countries is to reallocate taxable income, whereas the primary use of affiliates in smaller tax haven countries is to facilitate deferral of U.S. taxation of foreign income. Firms with sizeable foreign operations benefit the most from using tax havens, an effect that can be evaluated by using foreign economic growth rates as instruments for firm-level growth of foreign investment outside of tax havens. One percent greater sales and investment growth in nearby non-haven countries is associated with a 1.5 to 2% greater likelihood of establishing a tax haven operation.

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