Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms
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–...
| Main Authors: | , |
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| Format: | Journal Article |
| Published: |
Pergamon
2015
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| Online Access: | http://hdl.handle.net/20.500.11937/40463 |
| _version_ | 1848755878208995328 |
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| author | Richardson, G. Taylor, Grantley |
| author_facet | Richardson, G. Taylor, Grantley |
| author_sort | Richardson, G. |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T09:03:18Z |
| format | Journal Article |
| id | curtin-20.500.11937-40463 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T09:03:18Z |
| publishDate | 2015 |
| publisher | Pergamon |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-404632017-09-13T13:38:56Z Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms Richardson, G. Taylor, Grantley 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. 2015 Journal Article http://hdl.handle.net/20.500.11937/40463 10.1016/j.intacc.2015.10.001 Pergamon restricted |
| spellingShingle | Richardson, G. Taylor, Grantley Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title | Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title_full | Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title_fullStr | Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title_full_unstemmed | Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title_short | Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms |
| title_sort | income shifting incentives and tax haven utilization: evidence from multinational u.s. firms |
| url | http://hdl.handle.net/20.500.11937/40463 |