Arbeitspapier
Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1,380 Spanish subsidiaries owned by foreign OECD and EU parent companies from the AMADEUS Database for the period 2005-2014 and a simple tax rate difference as a measure of the profit shifting tax incentive, the authors obtain a negative effect of corporate income taxes on reported profits, which is consistent with the profit shifting activity of corporations and matches the empirical results in the literature. Furthermore, they derive a negative effect from this profit shifting activity in terms of tax revenues for Spain.
- Sprache
-
Englisch
- Erschienen in
-
Series: Economics Discussion Papers ; No. 2016-28
- Klassifikation
-
Wirtschaft
Multinational Firms; International Business
Economic Impacts of Globalization: Other
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
Fiscal Policies and Behavior of Economic Agents: Firm
- Thema
-
profit shifting
multinational corporations
tax revenues
Spain
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Castillo Murciego, Ángela
López Laborda, Julio
- Ereignis
-
Veröffentlichung
- (wer)
-
Kiel Institute for the World Economy (IfW)
- (wo)
-
Kiel
- (wann)
-
2016
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:43 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Castillo Murciego, Ángela
- López Laborda, Julio
- Kiel Institute for the World Economy (IfW)
Entstanden
- 2016
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