The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates
收藏NBER2013-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w19621
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资源简介：
We examine effective tax rates (ETRs) for 9,022 multinationals from 87 countries from 2006 to 2011. We find that, despite extensive investments in international tax avoidance, multinationals headquartered in Japan, the U.S., and some high-tax European countries continue to face substantially higher
提供机构：
美国国家经济研究局
创建时间：
2013-11-01
