000128007 001__ 128007
000128007 005__ 20240731103310.0
000128007 0247_ $$2doi$$a10.1080/13504851.2022.2140106
000128007 0248_ $$2sideral$$a131369
000128007 037__ $$aART-2024-131369
000128007 041__ $$aeng
000128007 100__ $$0(orcid)0000-0002-8077-5919$$aCastillo-Murciego, Ángela$$uUniversidad de Zaragoza
000128007 245__ $$aWhich multinationals can escape high Statutory Tax Rates? The Profit-Shifting strategy to reduce taxes
000128007 260__ $$c2024
000128007 5060_ $$aAccess copy available to the general public$$fUnrestricted
000128007 5203_ $$aMultinationals can escape high Statutory Tax Rates (STRs) by way of Profit-Shifting (P-S) and in this form, reduce the Effective Tax Rate (ETR) they ultimately pay. In this article, we find evidence for Spain consistent with P-S, since the relationship between STRs and ETRs becomes negative for multinationals with characteristics that may facilitate P-S, i.e. being very large, having at least one tax haven affiliate, and owning Intellectual Property.
000128007 536__ $$9info:eu-repo/grantAgreement/ES/DGA/S23-20R
000128007 540__ $$9info:eu-repo/semantics/openAccess$$aby-nc$$uhttp://creativecommons.org/licenses/by-nc/3.0/es/
000128007 590__ $$a1.6$$b2022
000128007 591__ $$aECONOMICS$$b236 / 380 = 0.621$$c2022$$dQ3$$eT2
000128007 592__ $$a0.45$$b2022
000128007 593__ $$aEconomics and Econometrics$$c2022$$dQ2
000128007 594__ $$a2.5$$b2022
000128007 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/acceptedVersion
000128007 700__ $$0(orcid)0000-0002-1539-8483$$aLópez-Laborda, Julio$$uUniversidad de Zaragoza
000128007 7102_ $$14012$$2650$$aUniversidad de Zaragoza$$bDpto. Direcc.Organiza.Empresas$$cÁrea Organización de Empresas
000128007 7102_ $$14014$$2225$$aUniversidad de Zaragoza$$bDpto. Economía Aplicada$$cÁrea Economía Aplicada
000128007 773__ $$g31, 6 (2024), 550-554$$pAppl. econ. lett.$$tAPPLIED ECONOMICS LETTERS$$x1350-4851
000128007 8564_ $$s254354$$uhttps://zaguan.unizar.es/record/128007/files/texto_completo.pdf$$yPostprint
000128007 8564_ $$s989318$$uhttps://zaguan.unizar.es/record/128007/files/texto_completo.jpg?subformat=icon$$xicon$$yPostprint
000128007 909CO $$ooai:zaguan.unizar.es:128007$$particulos$$pdriver
000128007 951__ $$a2024-07-31-09:39:19
000128007 980__ $$aARTICLE