income shifting
Income shifting in the Spanish dual income tax
... Personal Income Tax (henceforth, PIT) has traditionally applied a lower tax rate to capital ...“general income” (from labor, real estate or economic activities) into “savings income” (from movable ...
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Patent Concentration, Asymmetric Information, and Tax-Motivated Income Shifting
... all income-shifting incentives associated with affiliate i, taking the costs of income shifting into ...shift income to (from) affiliates with lower (higher) values of ...taxable ...
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Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India
... 1992 income tax law change that eliminated the double taxation of wages paid to partners in partnership ...for shifting income from wages to profits, it also has important implications for certain ...
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Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada
... corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning ...taxable income through financial transactions, while others set higher ...
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Earnings shocks and tax-motivated income-shifting; evidence from European multinationals
... The coefficient estimate for the parent’s pre-shifting profit ( 𝜋� 𝑖𝑡 ) is positive, suggesting that parent earnings tend to exert a positive impact on subsidiaries’ profits (which may reflect, for example, ...
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Shift happens : a comparison of the tax-motivated income shifting of multinationals in territorial and worldwide countries
... tax-motivated income shifting of territorial and worldwide firms is decreasing in the reinvestment opportunities in the foreign ...the income outside of the ...shifted income will have to be ...
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Income Shifting Recent Trends in Leaseback Transactions
... Income Shifting Recent Trends in Leaseback Transactions SMU Law Review Volume 19 | Issue 2 Article 4 1965 Income Shifting Recent Trends in Leaseback Transactions Lawrence B Gibbs Follow this and addit[.] ...
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Stöwhase, Sven (2005): Taxes and Multinational Enterprises in the EU: Location Decisions and Income Shifting. Dissertation, LMU München: Volkswirtschaftliche Fakultät
... Having shown evidence for income shifting in the United States and other OECD countries, we will now turn to Germany. As Germany had the highest statutory tax rate on retained corporate profits among OECD ...
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Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals
... The coefficient estimate for the parent’s pre-shifting profit ( ߨ ௧ ) is positive, suggesting that parent earnings tend to exert a positive impact on subsidiaries’ profits (which may reflect, for example, ...
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The dual income tax and firms’ income shifting through the choice of organizational form and real capital investments
... dual income taxation pro- vides the individual with large incentives to participating in tax minimizing income ...shift income from labor income to capital income and to enjoy the lower ...
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Tax Law Asymmetries and Income Shifting : Evidence From Japanese Capital Keiretsu
... In the main analysis, HOLDING enters linearly in the regression. To account for the possibility that income shifting involves subsidiaries with a certain minimum degree of control, two discrete specifi ...
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Do transfer pricing laws limit international income shifting? Evidence from European multinationals.
... that income shifting activities are reduced by around 50%, with stricter legislations inducing stronger ...profit shifting behaviour are still debated in the academic ...of shifting activities ...
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Corporations’ Choice of Tax Regime when Transition Costs are Small and Income Shifting Potential is Large
... Consider a corporation with concentrated ownership that generates a given annual pro…t. How can the owners receive the most of this pro…t, after taxes? This is a simultaneous tax minimization problem of income ...
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Income Shifting under Losses
... Given our results above that daughter companies experience lower outgoing trans- fer payments under losses than profits, in our next set of tests we explore more deeply whether the flexibility in transfer payments is ...
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The Elasticity of Taxable Income and Income-shifting: What is "Real" and What is Not?
... optimal income taxation at the upper end of the income ...intertemporal income-shifting accounts for a signi- cant share of the observed short-run ETI among self-employed and top income ...
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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting
... But with only domestic operations surviving, output prices would no longer be responsive to tax policy, implying as in the original model that the tax system simply con- sists of a tax o[r] ...
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A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries
... shifted income in the foreign jurisdiction and delay repatriation indefinitely, it moves closer economically to its territorial ...the income outside of the ...much income offshore as possible ...
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In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment
... that income shifting and real business location decisions of multinational firms may be interlinked in complex ways, and their theoretical model is the point of departure for our ...that income ...
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Shifting the burden of taxation from the corporate to the personal level and getting the corporate tax rate down to 15 percent
... of income shifting, inversions, patent boxes, and international tax ...of income that has not borne corporate tax only refers to tax preferences and whether they should be passed through to the ...
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Shifting the Burden of Taxation From the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent
... of income shifting, inversions, patent boxes, and international tax ...of income that has not borne corporate tax only refers to tax preferences and whether they should be passed through to the ...
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