Income Shifting in U.S. Multinational Corporations

David Harris, Randall Morck & Joel B. Slemrod
Published Date
Copyright 1993
ISBN 0-226-29701-2
Studies in International Taxation
Book: Studies in International Taxation
Book editors: Alberto Giovannini, R. Glenn Hubbard & Joel Slemrod
PUBLISHER: University of Chicago Press
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Topics

Public Economics
Taxation
International Economics
International Factor Mobility

Published From Paper

Income Shifting in U.S. Multinational Corporations
- Working Paper
It is often claimed that multinational firms avoid taxes by shifting income from high-tax to low-tax countries. Using...

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