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

Grant Richardson and Grantley Taylor

The International Journal of Accounting, 2015, vol. 50, issue 4, 458-485

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.

Keywords: Income shifting; Tax havens; Multinationality; Transfer pricing; Thin capitalization; Intangible assets (search for similar items in EconPapers)
JEL-codes: F23 H25 H26 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (12)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:accoun:v:50:y:2015:i:4:p:458-485

DOI: 10.1016/j.intacc.2015.10.001

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