Economics at your fingertips  

The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond

Kimberly Clausing

National Tax Journal, 2016, vol. 69, issue 4, 905-934

Abstract: This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S. multinational corporations during 1983 to 2012. I find that profit shifting is likely costing the U.S. government between $77 billion and $111 billion in corporate tax revenue by 2012, and these revenue losses have increased substantially in recent years. The paper also extends this analysis to other countries, finding that corporate tax base erosion is likely a large problem in countries without low tax rates. The paper discusses suggested reforms.

Date: 2016
References: Add references at CitEc
Citations: View citations in EconPapers (99)

Downloads: (external link) (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().

Page updated 2024-05-22
Handle: RePEc:ntj:journl:v:69:y:2016:i:4:p:905-934