What do we know about the tax planning of German-based multinational firms?

Shafik Hebous and Alfons Weichenrieder

No 22, SAFE White Paper Series from Leibniz Institute for Financial Research SAFE

Abstract: Research results confirm the existence of various forms of international tax planning by multinational firms. Prominent examples for firms employing tax avoidance strategies are Amazon, Google and Starbucks. Increasing availability of administrative data for Europe has enabled researchers to study behavioural responses of European multinationals to taxation. The present paper summarizes what we can learn from these recent studies in general and about German multinationals in particular.

Keywords: taxation; foreign direct investment; multinational firms (search for similar items in EconPapers)
Date: 2014
New Economics Papers: this item is included in nep-acc and nep-pbe
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Citations: View citations in EconPapers (2)

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Related works:
Journal Article: What Do We Know about the Tax Planning of German-based Multinational Firms? (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:zbw:safewh:22

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