Taxing multinationals in the presence of internal capital markets
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- 作者：Marko Koethenbuerger1 ; koethenbuerger@kof.ethz.ch" class="auth_mail" title="E-mail the corresponding author ; Michael Stimmelmayr2 ; stimmelmayr@kof.ethz.ch" class="auth_mail" title="E-mail the corresponding author
- 关键词：H25 ; D21 ; F23
- 刊名：Journal of Public Economics
- 出版年：2016
- 出版时间：June 2016
- 年：2016
- 卷：138
- 期：Complete
- 页码：58-71
- 全文大小：441 K
文摘
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Internal capital markets entail efficiency costs for MNEs, reflecting managerial disincentive effects.
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The paper analyzes whether tax avoidance behavior of MNEs interacts with these costs.
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The way the costs influence MNE and government behavior differs from the standard notion of fiscal competition.
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The results are consistent with empirical findings.