Tax enforcement and corporate profit shifting

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Tax enforcement and corporate profit shifting. / Baumann, Florian; Buchwald, Achim; Friehe, Tim et al.
in: Applied Economics Letters, Jahrgang 24, Nr. 13, 29.07.2017, S. 902-905.

Publikation: Beiträge in ZeitschriftenZeitschriftenaufsätzeForschungbegutachtet

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Baumann F, Buchwald A, Friehe T, Hottenrott H, Weche Gelübcke JP. Tax enforcement and corporate profit shifting. Applied Economics Letters. 2017 Jul 29;24(13):902-905. doi: 10.1080/13504851.2016.1240331

Bibtex

@article{ff40475f583d4873838f1ab265053acb,
title = "Tax enforcement and corporate profit shifting",
abstract = "We present empirical evidence suggesting that weak tax enforcement proxied by the extent of tax evasion in a country acts like a lower corporate tax rate in attracting profits of multinational corporations.",
keywords = "Economics, corporate taxes, profit shifting, Tax avoidance, tax evasion",
author = "Florian Baumann and Achim Buchwald and Tim Friehe and Hanna Hottenrott and {Weche Gel{\"u}bcke}, {John Philipp}",
year = "2017",
month = jul,
day = "29",
doi = "10.1080/13504851.2016.1240331",
language = "English",
volume = "24",
pages = "902--905",
journal = "Applied Economics Letters",
issn = "1350-4851",
publisher = "Routledge Taylor & Francis Group",
number = "13",

}

RIS

TY - JOUR

T1 - Tax enforcement and corporate profit shifting

AU - Baumann, Florian

AU - Buchwald, Achim

AU - Friehe, Tim

AU - Hottenrott, Hanna

AU - Weche Gelübcke, John Philipp

PY - 2017/7/29

Y1 - 2017/7/29

N2 - We present empirical evidence suggesting that weak tax enforcement proxied by the extent of tax evasion in a country acts like a lower corporate tax rate in attracting profits of multinational corporations.

AB - We present empirical evidence suggesting that weak tax enforcement proxied by the extent of tax evasion in a country acts like a lower corporate tax rate in attracting profits of multinational corporations.

KW - Economics

KW - corporate taxes

KW - profit shifting

KW - Tax avoidance

KW - tax evasion

UR - http://www.scopus.com/inward/record.url?scp=84992170507&partnerID=8YFLogxK

U2 - 10.1080/13504851.2016.1240331

DO - 10.1080/13504851.2016.1240331

M3 - Journal articles

AN - SCOPUS:84992170507

VL - 24

SP - 902

EP - 905

JO - Applied Economics Letters

JF - Applied Economics Letters

SN - 1350-4851

IS - 13

ER -

DOI