Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/102714
Authors: 
Hebous, Shafik
Weichenrieder, Alfons J.
Year of Publication: 
2014
Series/Report no.: 
White Paper Series 22
Abstract: 
Research results confirm the existence of various forms of international tax planning by multinational firms. Prominent examples for firms employing tax avoidance strategies are Amazon, Google and Starbucks. Increasing availability of administrative data for Europe has enabled researchers to study behavioural responses of European multinationals to taxation. The present paper summarizes what we can learn from these recent studies in general and about German multinationals in particular.
Subjects: 
taxation
foreign direct investment
multinational firms
Document Type: 
Working Paper

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