Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms

QR Code

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–...

Full description

Bibliographic Details
Main Authors:	Richardson, G., Taylor, Grantley
Format:	Journal Article
Published:	Pergamon 2015
Online Access:	http://hdl.handle.net/20.500.11937/40463

Similar Items

Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?
by: Richardson, G., et al.
Published: (2020)

Determinants of Tax Haven Utilization: Evidence from Australian Firms
by: Taylor, Grantley, et al.
Published: (2014)

Income-shifting arrangements, audit specialization and uncertain tax benefits, international tax risk, and audit specialization: Evidence from US multinational firms
by: Taylor, Grantley, et al.
Published: (2018)

Multinationality, Tax Havens, Intangible Assets and Transfer Pricing Aggressiveness: An Empirical Analysis
by: Taylor, Grantley, et al.
Published: (2015)

Three Essays on Income Shifting, Governance and Accounting Outcomes: Evidence from U.S. Multinational Corporations
by: Alghamdi, Fatmah Saeed A
Published: (2022)

Incentives for corporate tax planning and reporting: Empirical evidence from Australia
by: Taylor, Grantley, et al.
Published: (2014)

An Analysis of Chinese Multinationals' Use of Tax Havens
by: Leotta, Laura
Published: (2012)

Executive Incentives, Corporate Governance and Tax Haven Utilisation: Evidence from Australian Financial Institutions.
by: Hill, Lesley Ellen
Published: (2019)

International Corporate Tax Avoidance Practices: Evidence from Australian Firms
by: Taylor, Grantley, et al.
Published: (2012)

The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms
by: Taylor, Grantley, et al.
Published: (2013)

Three Essays on Tax Haven Utilization, Cash Holdings and Determinants of Corporate Social Responsibility Disclosures: Evidence from Chinese Listed Firms
by: Meng, Leah
Published: (2017)

Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical Assessment of Tax-Audited Australian Firms
by: Richardson, G., et al.
Published: (2014)

Tax Haven Use, the Pricing of Audit and Non-Audit Services, Suspicious Matters Reporting Obligations and Whistle Blower Hotline Facilities: Evidence from Australian Financial Corporations
by: Eulaiwi, Baban, et al.
Published: (2021)

Modelling charitable donations to an unexpected natural disaster: Evidence from the U.S. Panel Study of Income Dynamics
by: Brown, S., et al.
Published: (2012)

Association of tax haven and corporate tax avoidance: does political connection matter?
by: Kurniasih, Lulus, et al.
Published: (2022)

Can Bitcoin be a diversifier, hedge or safe haven tool? Evidence from US markets
by: [Jiang], [Shuying]
Published: (2020)

Drivers of globalization of R&D investment by U.S. multinational enterprises: Evidence from industry-level data
by: Zhou, Yixiao
Published: (2016)

The role of country by country reporting on corporate tax avoidance: does it effective for the tax haven?
by: Kurniasih, Lulus, et al.
Published: (2022)

The Impact of Financial Distress on Corporate Tax Avoidance Spanning the Global Financial Crisis: Evidence from Australia
by: Richardson, G., et al.
Published: (2015)

TAX INCENTIVES IN FOREIGN DIRECT INVESTMENT IN CHINA AND THE IMPACT OF CHINAS NEW ENTERPRISES INCOME TAX LAW 2008
by: ZHANG, Xi yao
Published: (2008)

Determinants of transfer pricing agressiveness: Empirical evidence from Australian firms
by: Richardson, G., et al.
Published: (2013)

Multinationals, technology transfer and domestic R&D incentives
by: Campos, Jaime F.
Published: (2007)

Effect of exchange rate toward U.S multinationals' stock return / Nur Darina Khalid
by: Khalid, Nur Darina
Published: (2008)

The effect of the general anti-avoidance rule on corporate tax avoidance in China
by: Leung, S., et al.
Published: (2019)

The challenges of dealing with tax havens: Can innovative uses of technology be part of the solution?
by: Pinto, Dale
Published: (2008)

Special Tax Payers and Incentive Schemes
by: Pinto, Dale
Published: (2012)

Examining the Relationship between Corporate Innovation and Firm Performance: Evidence from the UK and the U.S.
by: Ren, Nanwei
Published: (0001)

Examining the Relationship between Corporate Innovation and Firm Performance: Evidence from the UK and the U.S.
by: Ren, Nanwei
Published: (2020)

Board of director gender and corporate tax aggressiveness: An empirical analysis
by: Lanis, R., et al.
Published: (2015)

The determinants of reserves disclosure in the extractive industries: evidence from Australian firms
by: Taylor, Grantley, et al.
Published: (2012)

The U.S. banking competition and the effects of policy: evidence from U.S. banking over 2011-2017
by: Ouyang, Huijie
Published: (2018)

Women on the board of directors and corporate tax aggressiveness in Australia An empirical analysis
by: Richardson, G., et al.
Published: (2016)

The Determinants Of Credit Ratings: U.S. Capital Goods Firms
by: TEH, CHUCK OOI
Published: (2020)

Insider Trading, Tax Haven Utilisation, Managerial Resource Diversion and the Propensity to Engage in Related Party Transactions: Evidence from Australia
by: Almutairi, Abdullah Munawir S.
Published: (2023)

The impact of board director oversight characteristics on corporate tax agressiveness: An empirical analysis
by: Richardson, G., et al.
Published: (2013)

The impact of risk management and audit characteristics on corporate tax aggressiveness: An empirical analysis
by: Richardson, Grant, et al.
Published: (2012)

Determinants of Dividend Policy: U.S. Empirical Evidence
by: Luo, Ying
Published: (2012)

Corporate Tax Avoidance, Financial Distress and Outside Director Work Effort Straddling the GFC
by: Richardson, G., et al.
Published: (2015)

Three Essays on Tax Avoidance, Audit Pricing and Asymmetric Cost Behaviour: Evidence from M&A Activities in the U.S.
by: Aldaham, Meshal
Published: (2022)

How stable is the underlying process of stock prices? Empirical evidence of structural breaks in the firm-level dividend of the U.S. firms
by: Mazlan, Nur Syazwani, et al.
Published: (2015)

Cannot write session to /tmp/vufind_sessions/sess_qfipih7fuqscq6o88s9di5da72