Income Shifting in U.S. Multinational Corporations
Published Date
Copyright 1993
ISBN 0226297012
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Copy CitationDavid Harris, Randall Morck, and Joel B. Slemrod, Studies in International Taxation (University of Chicago Press, 1993), chap. 8, https://www.nber.org/books-and-chapters/studies-international-taxation/income-shifting-us-multinational-corporations.
Published From Paper
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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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