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The Effect of Tax Havens and Tax Competition on the Tax Burden of Individual Corporations

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Abstract:

Since the OECD opened discussion on tax competition and tax havens in 1998, there has been substantial debate on the effects they have had on corporate tax burdens and the funding of the welfare state. This paper examines the impact on the tax burden by examining individuals corporations rather than the main summary measures (top tax rate, marginal effective rate, and average effective rate), each of which has its own shortcomings. This approach allows us to see the actual response of firms to tax rate changes and tax planning opportunities.

Accordingly, this paper analyzes profit and tax data of the 25 largest US corporations of 1975, from 1975 to 2005. Preliminary work suggests that corporations in extractive sectors have been less able than manufacturing multinationals at shielding their income from taxation, a result consistent with Kobrin's (1987) finding that the relative bargaining power of multinationals does not obsolesce in the manufacturing sector.

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tax (62), rate (16), corpor (15), data (14), p (13), polit (12), capit (12), incom (11), burden (11), u.s (10), thoma (10), countri (9), firm (9), competit (9), 2000 (8), never (8), profit (8), earliest (8), intern (8), compani (7), invest (7),
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Name: International Studies Association Annual Conference "Global Governance: Political Authority in Transition"
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URL: http://citation.allacademic.com/meta/p501963_index.html
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MLA Citation:

Thomas, Kenneth. "The Effect of Tax Havens and Tax Competition on the Tax Burden of Individual Corporations" Paper presented at the annual meeting of the International Studies Association Annual Conference "Global Governance: Political Authority in Transition", Le Centre Sheraton Montreal Hotel, MONTREAL, QUEBEC, CANADA, Mar 16, 2011 <Not Available>. 2014-11-26 <http://citation.allacademic.com/meta/p501963_index.html>

APA Citation:

Thomas, K. P. , 2011-03-16 "The Effect of Tax Havens and Tax Competition on the Tax Burden of Individual Corporations" Paper presented at the annual meeting of the International Studies Association Annual Conference "Global Governance: Political Authority in Transition", Le Centre Sheraton Montreal Hotel, MONTREAL, QUEBEC, CANADA Online <PDF>. 2014-11-26 from http://citation.allacademic.com/meta/p501963_index.html

Publication Type: Conference Paper/Unpublished Manuscript
Review Method: Peer Reviewed
Abstract: Since the OECD opened discussion on tax competition and tax havens in 1998, there has been substantial debate on the effects they have had on corporate tax burdens and the funding of the welfare state. This paper examines the impact on the tax burden by examining individuals corporations rather than the main summary measures (top tax rate, marginal effective rate, and average effective rate), each of which has its own shortcomings. This approach allows us to see the actual response of firms to tax rate changes and tax planning opportunities.

Accordingly, this paper analyzes profit and tax data of the 25 largest US corporations of 1975, from 1975 to 2005. Preliminary work suggests that corporations in extractive sectors have been less able than manufacturing multinationals at shielding their income from taxation, a result consistent with Kobrin's (1987) finding that the relative bargaining power of multinationals does not obsolesce in the manufacturing sector.


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