Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms
We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a f...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Lampenius, Niklas [verfasserIn] |
|---|
| Format: |
E-Artikel |
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| Sprache: |
Englisch |
| Erschienen: |
2021transfer abstract |
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| Schlagwörter: |
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| Übergeordnetes Werk: |
Enthalten in: Impact of a Hygiene Intervention on Virus Transmission in a Long-term Care Facility - Sifuentes, Laura Y. ELSEVIER, 2014, Amsterdam [u.a.] |
|---|---|
| Übergeordnetes Werk: |
volume:72 ; year:2021 ; number:1 ; pages:0 |
| Links: |
|---|
| DOI / URN: |
10.1016/j.jacceco.2021.101406 |
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ELV054985137 |
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| 520 | |a We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. | ||
| 520 | |a We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. | ||
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10.1016/j.jacceco.2021.101406 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001490.pica (DE-627)ELV054985137 (ELSEVIER)S0165-4101(21)00021-5 DE-627 ger DE-627 rakwb eng 610 VZ 540 VZ 35.18 bkl Lampenius, Niklas verfasserin aut Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms 2021transfer abstract nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. Tax avoidance Elsevier Tax rate avoidance Elsevier Tax base avoidance Elsevier Effective tax rates Elsevier Average statutory tax rates Elsevier Shevlin, Terry oth Stenzel, Arthur oth Enthalten in Elsevier Sifuentes, Laura Y. ELSEVIER Impact of a Hygiene Intervention on Virus Transmission in a Long-term Care Facility 2014 Amsterdam [u.a.] (DE-627)ELV022562850 volume:72 year:2021 number:1 pages:0 https://doi.org/10.1016/j.jacceco.2021.101406 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_21 GBV_ILN_72 GBV_ILN_130 GBV_ILN_2002 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2012 GBV_ILN_2016 35.18 Kolloidchemie Grenzflächenchemie VZ AR 72 2021 1 0 |
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10.1016/j.jacceco.2021.101406 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001490.pica (DE-627)ELV054985137 (ELSEVIER)S0165-4101(21)00021-5 DE-627 ger DE-627 rakwb eng 610 VZ 540 VZ 35.18 bkl Lampenius, Niklas verfasserin aut Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms 2021transfer abstract nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. Tax avoidance Elsevier Tax rate avoidance Elsevier Tax base avoidance Elsevier Effective tax rates Elsevier Average statutory tax rates Elsevier Shevlin, Terry oth Stenzel, Arthur oth Enthalten in Elsevier Sifuentes, Laura Y. ELSEVIER Impact of a Hygiene Intervention on Virus Transmission in a Long-term Care Facility 2014 Amsterdam [u.a.] (DE-627)ELV022562850 volume:72 year:2021 number:1 pages:0 https://doi.org/10.1016/j.jacceco.2021.101406 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_21 GBV_ILN_72 GBV_ILN_130 GBV_ILN_2002 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2012 GBV_ILN_2016 35.18 Kolloidchemie Grenzflächenchemie VZ AR 72 2021 1 0 |
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10.1016/j.jacceco.2021.101406 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001490.pica (DE-627)ELV054985137 (ELSEVIER)S0165-4101(21)00021-5 DE-627 ger DE-627 rakwb eng 610 VZ 540 VZ 35.18 bkl Lampenius, Niklas verfasserin aut Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms 2021transfer abstract nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. Tax avoidance Elsevier Tax rate avoidance Elsevier Tax base avoidance Elsevier Effective tax rates Elsevier Average statutory tax rates Elsevier Shevlin, Terry oth Stenzel, Arthur oth Enthalten in Elsevier Sifuentes, Laura Y. ELSEVIER Impact of a Hygiene Intervention on Virus Transmission in a Long-term Care Facility 2014 Amsterdam [u.a.] (DE-627)ELV022562850 volume:72 year:2021 number:1 pages:0 https://doi.org/10.1016/j.jacceco.2021.101406 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_21 GBV_ILN_72 GBV_ILN_130 GBV_ILN_2002 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2012 GBV_ILN_2016 35.18 Kolloidchemie Grenzflächenchemie VZ AR 72 2021 1 0 |
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10.1016/j.jacceco.2021.101406 doi /cbs_pica/cbs_olc/import_discovery/elsevier/einzuspielen/GBV00000000001490.pica (DE-627)ELV054985137 (ELSEVIER)S0165-4101(21)00021-5 DE-627 ger DE-627 rakwb eng 610 VZ 540 VZ 35.18 bkl Lampenius, Niklas verfasserin aut Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms 2021transfer abstract nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. Tax avoidance Elsevier Tax rate avoidance Elsevier Tax base avoidance Elsevier Effective tax rates Elsevier Average statutory tax rates Elsevier Shevlin, Terry oth Stenzel, Arthur oth Enthalten in Elsevier Sifuentes, Laura Y. ELSEVIER Impact of a Hygiene Intervention on Virus Transmission in a Long-term Care Facility 2014 Amsterdam [u.a.] (DE-627)ELV022562850 volume:72 year:2021 number:1 pages:0 https://doi.org/10.1016/j.jacceco.2021.101406 Volltext GBV_USEFLAG_U GBV_ELV SYSFLAG_U GBV_ILN_20 GBV_ILN_21 GBV_ILN_72 GBV_ILN_130 GBV_ILN_2002 GBV_ILN_2007 GBV_ILN_2008 GBV_ILN_2012 GBV_ILN_2016 35.18 Kolloidchemie Grenzflächenchemie VZ AR 72 2021 1 0 |
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measuring corporate tax rate and tax base avoidance of u.s. domestic and u.s. multinational firms |
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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms |
| abstract |
We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. |
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We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. |
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We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. |
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