Income shifting incentives and tax haven utilization

evidence from multinational U.S. firms

Grant Richardson*, Grantley Taylor

*Corresponding author for this work

Research output: Contribution to journalArticle

10 Citations (Scopus)

Abstract

This paper examines the association between a series of income shifting incentives including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets and tax haven utilization. Our empirical analysis is based on a sample of 286 multinational U.S. firms over the 2006-2012 period (2002 firm-years). Our regression results show that multinationality, transfer pricing aggressiveness, thin capitalization and intangible assets are positively associated with tax haven utilization. Our results are consistent based on several robustness checks.

Original languageEnglish
Pages (from-to)458-485
Number of pages28
JournalInternational Journal of Accounting
Volume50
Issue number4
DOIs
Publication statusPublished - Dec 2015
Externally publishedYes

Keywords

  • income shifting
  • tax havens
  • multinationality
  • transfer pricing
  • thin capitalization
  • intangible assets

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