1998
DOI: 10.2307/2491475
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Cross-Jurisdictional Income Shifting and Earnings Valuation

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Cited by 260 publications
(187 citation statements)
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“…Several papers show an inverse relation between corporate taxes and affiliate profitability. For example, Collins et al (1998) andDischinger (2007) present evidence that the statutory corporate tax difference between a subsidiary and its parent firm negatively affects the subsidiary's productivity (measured as pretax profit per units of input factors). Analogously, Rice (1994), Huizinga andLaeven (2008) and an earlier discussion paper version of our paper (Dischinger and Riedel, 2008) provide evidence that affiliate productivity falls in the average tax difference to all other affiliates of the multinational group.…”
Section: Corporate Tax Differentials and Affiliate Profitabilitymentioning
confidence: 99%
“…Several papers show an inverse relation between corporate taxes and affiliate profitability. For example, Collins et al (1998) andDischinger (2007) present evidence that the statutory corporate tax difference between a subsidiary and its parent firm negatively affects the subsidiary's productivity (measured as pretax profit per units of input factors). Analogously, Rice (1994), Huizinga andLaeven (2008) and an earlier discussion paper version of our paper (Dischinger and Riedel, 2008) provide evidence that affiliate productivity falls in the average tax difference to all other affiliates of the multinational group.…”
Section: Corporate Tax Differentials and Affiliate Profitabilitymentioning
confidence: 99%
“…A summary can be seen in Appendix 1. Furthermore, there are other more recent economic and accounting indirect approaches to prove the existence of PS behaviour -for example, in the papers of Collins, Kemsley and Lang (1998); Klassen and Laplante (2012); Dyreng and Markle (2016); or Dharmapala and Riedel (2013). A review of the indirect evidence method in general can be found in Heckemeyer and Overesch (2013) and Dharmapala (2014), but the Hines and Rice approach has been the most used to date.…”
Section: Proving the Existence Of Profit Shifting Activitymentioning
confidence: 99%
“…15. In the U.S. context, Collins, Kemsley and Lang (1998) use average tax rates to capture FTC limitations at the margin on the grounds that the FTC limitation is based on aggregate foreign taxes paid rather than on a country-by-country basis, and the credit includes all foreign income taxes.…”
mentioning
confidence: 99%