Income Shifting in U.S. Multinational Corporations
收藏NBER1991-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3924
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资源简介：
It is often claimed that multinational firms avoid taxes by shifting income from high-tax to low-tax countries. Using a five year panel of data for two hundred large U.S. manufacturing firms, we find that U.S. tax liability, as a fraction either of U.S. sales or U.S. assets, is related to the
提供机构：
美国国家经济研究局
创建时间：
1991-12-01
