Browsing Accounting and Finance by Subject "income shifting"
Now showing items 1-2 of 2
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Unprofitable Affiliates and Income Shifting Behavior
(American Accounting Association, 2017-05)Income shifting from high-tax to low-tax jurisdictions is considered a primary method of reducing worldwide tax burdens of multinational firms. Current losses also affect income shifting incentives. We extend prior approaches ... -
The Valuation of Economic Earnings and Income Shifting of U.S. Multinationals in Domestic and Foreign Jurisdictions
(University of Waterloo, 2022-02-15)I study U.S. multinationals' economic earnings and income shifting across their domestic and foreign jurisdictions. This study develops the concept of economic earnings, measures economic and shifted earnings, tests their ...