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Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
Economics Discussion Papers No. 2016-28
Verlag: 
Kiel Institute for the World Economy (IfW), Kiel
Zusammenfassung: 
In this paper the authors analyze the existence of profit shifting by companies located in Spain. Using a sample of 1,380 Spanish subsidiaries owned by foreign OECD and EU parent companies from the AMADEUS Database for the period 2005-2014 and a simple tax rate difference as a measure of the profit shifting tax incentive, the authors obtain a negative effect of corporate income taxes on reported profits, which is consistent with the profit shifting activity of corporations and matches the empirical results in the literature. Furthermore, they derive a negative effect from this profit shifting activity in terms of tax revenues for Spain.
Schlagwörter: 
profit shifting
multinational corporations
tax revenues
Spain
JEL: 
F23
F69
H25
H26
H32
Creative-Commons-Lizenz: 
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Dokumentart: 
Working Paper

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