Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1004846 | The International Journal of Accounting | 2015 | 28 Pages |
Abstract
This paper examines the association between a series of income shifting incentives including multinationality, transfer pricing aggressiveness, thin capitalization, intangible assets and tax haven utilization. Our empirical analysis is based on a sample of 286 multinational U.S. firms over the 2006–2012 period (2002 firm-years). Our regression results show that multinationality, transfer pricing aggressiveness, thin capitalization and intangible assets are positively associated with tax haven utilization. Our results are consistent based on several robustness checks.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Grant Richardson, Grantley Taylor,