Arbeitspapier

Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues

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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.

Language: Englisch

Bibliographic citation: Series: Economics Discussion Papers ; No. 2016-28

Classification: 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

Subject: profit shifting
multinational corporations
tax revenues
Spain

Event: Geistige Schöpfung

(who): Castillo Murciego, Ángela
López Laborda, Julio

Event: Veröffentlichung

(who): Kiel Institute for the World Economy (IfW)

(where): Kiel

(when): 2016

Handle: http://hdl.handle.net/10419/142247

Last update: 10.03.2025, 11:43 AM CET

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Object type

Arbeitspapier

Associated

Castillo Murciego, Ángela
López Laborda, Julio
Kiel Institute for the World Economy (IfW)

Time of origin

2016

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