Tax Avoidance and Tax Evasion in Multinational Companies:Interactions and Evidence
跨国公司的避税和逃税:相互作用和证据
基本信息
- 批准号:197540664
- 负责人:
- 金额:--
- 依托单位:
- 依托单位国家:德国
- 项目类别:Research Fellowships
- 财政年份:2011
- 资助国家:德国
- 起止时间:2010-12-31 至 2011-12-31
- 项目状态:已结题
- 来源:
- 关键词:
项目摘要
Driven by an explosive growth of worldwide real inflows of foreign direct investments at the latest since 1985, large multinational companies (MNCs) emerged. These companies hold a considerable share in worldwide trade and their profits are important parts of national corporate tax bases. However, due to being present in several countries, the MNCs can optimize their consolidated tax burden by strategically shifting profits and losses among international affiliates. Thus, this international presence allows utilizing tax benefits in different national tax codes. Empirically, the two main mechanisms, abusive transfer-pricing and thin-capitalization by intra-company loans, are highly significant and they create substantial losses in national corporate tax revenues. Surprisingly, it turns also out that (illegal) transfer-pricing is way more prevalent than thin-capitalization. This fact lacks a generally accepted, comprehensive explanation in the theoretical literature.Therefore, the aim of the present project is to deepen the theoretical understanding of the interaction between legal tax avoidance by thin-capitalization and illegal tax evasion by transfer-pricing and to analyze its implications for the comparative-static effects of tax-rate changes. Additionally, the functional specification of concealment costs, necessary to hide tax evasion, and expected fines, if evasion is detected, respectively, will be examined in closer detail, as the respective functional form should have strong impacts on the results. Furthermore, the empirical literature on tax avoidance will be complemented. A new hypothesis is tested, explaining the negative effect of minority ownership on internal debt (intra-company loans) by a positive cost externality, which benefits minority shareholders. For this purpose, the MiDi data base of the German central bank (Deutsche Bundesbank) will be used.
自1985年以来,在全球实际外国直接投资流入爆炸式增长的推动下,大型跨国公司(MNCs)出现了。这些公司在全球贸易中占有相当大的份额,它们的利润是各国企业税基的重要组成部分。然而,由于跨国公司在多个国家开展业务,它们可以通过在国际子公司之间战略性地转移利润和损失来优化其综合税负。因此,这种国际存在允许利用不同国家税法的税收优惠。从经验上看,滥用转让定价和公司内部贷款的资本化不足这两种主要机制非常重要,它们造成了国家公司税收入的重大损失。令人惊讶的是,事实证明(非法)转让定价比资本稀薄更为普遍。这一事实在理论文献中缺乏一个普遍接受的、全面的解释。因此,本项目的目的是加深对瘦资本合法避税与转让定价非法逃税之间相互作用的理论理解,并分析其对税率变化的相对静态影响的影响。此外,隐藏逃税所必需的隐藏成本的功能规范,以及如果发现逃税的预期罚款,将分别进行更详细的研究,因为各自的功能形式应该对结果产生强烈影响。此外,将对避税的实证文献进行补充。本文检验了一个新的假设,通过正成本外部性解释了少数股权对内部债务(公司内部贷款)的负面影响,这有利于少数股东。为此,将使用德国中央银行(Deutsche Bundesbank)的MiDi数据库。
项目成果
期刊论文数量(0)
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Professor Dr. Dirk Schindler其他文献
Professor Dr. Dirk Schindler的其他文献
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{{ truncateString('Professor Dr. Dirk Schindler', 18)}}的其他基金
Strategien, Effekte und Evidenz von Gewinnverlagerungen in multinationalen Unternehmen
跨国公司利润转移的策略、影响和证据
- 批准号:
77604228 - 财政年份:2008
- 资助金额:
-- - 项目类别:
Research Fellowships
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