Citation

Tax haven ownership and business groups: elusion incentives in Ecuadorian firms

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Abstract:

The objective of this paper is to assess the existence of transfers within business groups in Ecuador, especially those with shareholders located in tax havens, with the motivation of reducing their tax burden. We estimate the differential sensitivity of profitability to the marginal tax rate, controlling for firm and industry characteristics. We find the tax response coefficient between group and stand-alone firms is significantly different, especially when accounting for tax-haven ownership indicators. This analysis contributes to understanding this business configuration and to public policy design to improve the efficiency of the taxation system regarding tax havens.
Most Common Document Word Stems:

0 (1),

Author's Keywords:

Business Groups, Tax havens, Tax Elusion
Convention
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Association:
Name: BALAS
URL:
http://http://www.balas.org/


Citation:
URL: http://citation.allacademic.com/meta/p1368643_index.html
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MLA Citation:

Granda, Maria. and Campuzano, Juan. "Tax haven ownership and business groups: elusion incentives in Ecuadorian firms" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA, Mar 21, 2018 <Not Available>. 2018-10-15 <http://citation.allacademic.com/meta/p1368643_index.html>

APA Citation:

Granda, M. L. and Campuzano, J. C. , 2018-03-21 "Tax haven ownership and business groups: elusion incentives in Ecuadorian firms" Paper presented at the annual meeting of the BALAS, University of San Diego, San Diego, USA Online <PDF>. 2018-10-15 from http://citation.allacademic.com/meta/p1368643_index.html

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: The objective of this paper is to assess the existence of transfers within business groups in Ecuador, especially those with shareholders located in tax havens, with the motivation of reducing their tax burden. We estimate the differential sensitivity of profitability to the marginal tax rate, controlling for firm and industry characteristics. We find the tax response coefficient between group and stand-alone firms is significantly different, especially when accounting for tax-haven ownership indicators. This analysis contributes to understanding this business configuration and to public policy design to improve the efficiency of the taxation system regarding tax havens.


 
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