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THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND

National tax journal, 2016-12, Vol.69 (4), p.905-934 [Peer Reviewed Journal]

2016 National Tax Association-Tax Institute of America ;2016 National Tax Association. All rights reserved. ;Copyright National Tax Association Dec 2016 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2016.4.09 ;CODEN: NTXJAC

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  • Title:
    THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND
  • Author: Clausing, Kimberly A.
  • Subjects: Corporate income tax ; Corporate taxes ; Income shifting ; Multinational corporations ; Studies ; Tax avoidance ; Tax base ; Tax rates ; Tax revenues
  • Is Part Of: National tax journal, 2016-12, Vol.69 (4), p.905-934
  • Description: This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S. multinational corporations during 1983 to 2012. I find that profit shifting is likely costing the U.S. government between $77 billion and $111 billion in corporate tax revenue by 2012, and these revenue losses have increased substantially in recent years. The paper also extends this analysis to other countries, finding that corporate tax base erosion is likely a large problem in countries without low tax rates. The paper discusses suggested reforms.
  • Publisher: Chicago: National Tax Association
  • Language: English
  • Identifier: ISSN: 0028-0283
    EISSN: 1944-7477
    DOI: 10.17310/ntj.2016.4.09
    CODEN: NTXJAC
  • Source: Alma/SFX Local Collection
    ProQuest Central
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