Skip to main content

2021 | OriginalPaper | Buchkapitel

Empirical Evidence on Various Models

verfasst von : Jost Heckemeyer, Pia Olligs, Michael Overesch

Erschienen in: Intangibles in the World of Transfer Pricing

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

This chapter provides an overview of empirical studies that analyze the potential profit shifting and tax avoidance of multinational firms using IP. First, we present evidence for profit shifting with additional research that directly studies the structures that are used to shift profits from high to low tax jurisdictions. Second, we present evidence on the geographical allocation of IP. These studies investigate whether tax incentives and profit shifting opportunities associated with IP determine the assignment of IP such as patents and trademarks.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Springer Professional "Technik"

Online-Abonnement

Mit Springer Professional "Technik" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 390 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Maschinenbau + Werkstoffe




 

Jetzt Wissensvorsprung sichern!

Fußnoten
1
Fuest et al. (2013).
 
2
e.g. Huizinga and Laeven (2008), Egger et al. (2010).
 
3
For example, Evers et al. (2015), Bradley et al. (2015).
 
Literatur
Zurück zum Zitat Alstadsaeter, A., Barrios, S., Nicodème, G., Skonieczna, A. M., & Vezzani, A. (2015). Patent Boxes Design, Patents Location and Local R&D. CESifo Working Paper No. 5416. Alstadsaeter, A., Barrios, S., Nicodème, G., Skonieczna, A. M., & Vezzani, A. (2015). Patent Boxes Design, Patents Location and Local R&D. CESifo Working Paper No. 5416.
Zurück zum Zitat Beer, S., & Loeprick, J. (2015). Profit Shifting: Drivers of Transfer (Mis)Pricing and the Potential of Countermeasures. International Tax and Public Finance, 22(3), 426–451.CrossRef Beer, S., & Loeprick, J. (2015). Profit Shifting: Drivers of Transfer (Mis)Pricing and the Potential of Countermeasures. International Tax and Public Finance, 22(3), 426–451.CrossRef
Zurück zum Zitat Bradley, S., Dauchy, E., & Robinson, L. (2015). Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership. National Tax Journal, 68(4), 1047–1072.CrossRef Bradley, S., Dauchy, E., & Robinson, L. (2015). Cross-Country Evidence on the Preliminary Effects of Patent Box Regimes on Patent Activity and Ownership. National Tax Journal, 68(4), 1047–1072.CrossRef
Zurück zum Zitat Clausing, K. A. (2003). Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices. Journal of Public Economics, 87(9–10), 2207–2223.CrossRef Clausing, K. A. (2003). Tax-Motivated Transfer Pricing and US Intrafirm Trade Prices. Journal of Public Economics, 87(9–10), 2207–2223.CrossRef
Zurück zum Zitat Cristea, A. D., & Nguyen, D. X. (2015). Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships. American Economic Journal: Economic Policy, 8(3), 170–202. Cristea, A. D., & Nguyen, D. X. (2015). Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships. American Economic Journal: Economic Policy, 8(3), 170–202.
Zurück zum Zitat Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2017). Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. CEPR Discussion Paper No. DP10844. Davies, R. B., Martin, J., Parenti, M., & Toubal, F. (2017). Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing. CEPR Discussion Paper No. DP10844.
Zurück zum Zitat De Simone, L., Mills, L. F., & Stomberg, B. (2014). What does Income Mobility Reveal about the Tax Risk-Reward Tradeoff? Working Paper No. 3310. De Simone, L., Mills, L. F., & Stomberg, B. (2014). What does Income Mobility Reveal about the Tax Risk-Reward Tradeoff? Working Paper No. 3310.
Zurück zum Zitat Deutsches Institut für Wirtschaftsforschung DIW. (2007). Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen. DIW Wochenbericht, 5, 57–65. Deutsches Institut für Wirtschaftsforschung DIW. (2007). Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen. DIW Wochenbericht, 5, 57–65.
Zurück zum Zitat Deutsches Institut für Wirtschaftsforschung DIW. (2013). Unternehmensbesteuerung: Hohe Gewinne—mäßige Steuereinnahmen. DIW Wochenbericht, 22(23), 3–12. Deutsches Institut für Wirtschaftsforschung DIW. (2013). Unternehmensbesteuerung: Hohe Gewinne—mäßige Steuereinnahmen. DIW Wochenbericht, 22(23), 3–12.
Zurück zum Zitat Dharmapala, D., & Riedel, N. (2013). Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. Journal of Public Economics, 97(1), 95–107.CrossRef Dharmapala, D., & Riedel, N. (2013). Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. Journal of Public Economics, 97(1), 95–107.CrossRef
Zurück zum Zitat Dischinger, M., & Riedel, N. (2011). Corporate Taxes and the Location of Intangible Assets within Multinational Firms. Journal of Public Economics, 95(7–8), 691–707.CrossRef Dischinger, M., & Riedel, N. (2011). Corporate Taxes and the Location of Intangible Assets within Multinational Firms. Journal of Public Economics, 95(7–8), 691–707.CrossRef
Zurück zum Zitat Dunbar, A. E., & Duxbury, A. (2015). The Effect of “Check the Box” on US Multinational Tax Rates. Working Paper. Dunbar, A. E., & Duxbury, A. (2015). The Effect of “Check the Box” on US Multinational Tax Rates. Working Paper.
Zurück zum Zitat Egger, P., Eggert, W., & Winner, H. (2010). Saving Taxes Through Foreign Plant Ownership. Journal of International Economics, 81(1), 99–108.CrossRef Egger, P., Eggert, W., & Winner, H. (2010). Saving Taxes Through Foreign Plant Ownership. Journal of International Economics, 81(1), 99–108.CrossRef
Zurück zum Zitat Evers, L., Miller, H., & Spengel, C. (2015). Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations. International Tax and Public Finance, 22(3), 502–530.CrossRef Evers, L., Miller, H., & Spengel, C. (2015). Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations. International Tax and Public Finance, 22(3), 502–530.CrossRef
Zurück zum Zitat Fuest, C., Spengel, C., Finke, K., Heckemeyer, J., & Nusser, H. (2013). Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform. World Tax Journal, 5(3), 307–324. Fuest, C., Spengel, C., Finke, K., Heckemeyer, J., & Nusser, H. (2013). Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform. World Tax Journal, 5(3), 307–324.
Zurück zum Zitat Griffith, R., Miller, H., & O’Connell, M. (2014). Ownership of Intellectual Property and Corporate Taxation. Journal of Public Economics, 112(1), 12–23.CrossRef Griffith, R., Miller, H., & O’Connell, M. (2014). Ownership of Intellectual Property and Corporate Taxation. Journal of Public Economics, 112(1), 12–23.CrossRef
Zurück zum Zitat Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. National Tax Journal, 56(1), 221–242.CrossRef Grubert, H. (2003). Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location. National Tax Journal, 56(1), 221–242.CrossRef
Zurück zum Zitat Grubert, H. (2012). Foreign Taxes and the Growing Share of US Multinational Company Income Abroad: Profits, not Sales, are being Globalized. National Tax Journal, 65(2), 247–282.CrossRef Grubert, H. (2012). Foreign Taxes and the Growing Share of US Multinational Company Income Abroad: Profits, not Sales, are being Globalized. National Tax Journal, 65(2), 247–282.CrossRef
Zurück zum Zitat Grubert, H., & Mutti, J. (1991). Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making. Review of Economics and Statistics, 73(2), 285–293.CrossRef Grubert, H., & Mutti, J. (1991). Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making. Review of Economics and Statistics, 73(2), 285–293.CrossRef
Zurück zum Zitat Harris, D. G. (1993). The Impact of US Tax Law Revision on Multinational Corporations’ Capital Location and Income Shifting Decisions. Journal of Accounting Research 31(1), 111–140 Harris, D. G. (1993). The Impact of US Tax Law Revision on Multinational Corporations’ Capital Location and Income Shifting Decisions. Journal of Accounting Research 31(1), 111–140
Zurück zum Zitat Heckemeyer, J. H., Olligs, P., & Overesch, M. (2018). “Home Sweet Home” versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks? National Tax Journal, 71(1). 485–520. Heckemeyer, J. H., Olligs, P., & Overesch, M. (2018). “Home Sweet Home” versus International Tax Planning: Where Do Multinational Firms Hold their U.S. Trademarks? National Tax Journal, 71(1). 485–520.
Zurück zum Zitat Heckemeyer, J. H., & Overesch, M. (2017). Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. Canadian Journal of Economics, 50, 965–994.CrossRef Heckemeyer, J. H., & Overesch, M. (2017). Multinationals’ Profit Response to Tax Differentials: Effect Size and Shifting Channels. Canadian Journal of Economics, 50, 965–994.CrossRef
Zurück zum Zitat Heckemeyer, J. H., Richter, K., Schätzler, M., Schmidt, F., & Spengel, C. (2015). A Survey of Taxation and Corporate Innovation. Frankfurt at the Main: PwC. Heckemeyer, J. H., Richter, K., Schätzler, M., Schmidt, F., & Spengel, C. (2015). A Survey of Taxation and Corporate Innovation. Frankfurt at the Main: PwC.
Zurück zum Zitat Heckemeyer, J. H., & Spengel, C. (2008). Ausmaß der Gewinnverlagerung multinationaler Unternehmen—empirische Evidenz und Implikationen für die deutsche Steuerpolitik. Perspektiven der Wirtschaftspolitik, 9(1), 37–61.CrossRef Heckemeyer, J. H., & Spengel, C. (2008). Ausmaß der Gewinnverlagerung multinationaler Unternehmen—empirische Evidenz und Implikationen für die deutsche Steuerpolitik. Perspektiven der Wirtschaftspolitik, 9(1), 37–61.CrossRef
Zurück zum Zitat Hines, J. R., & Rice, E. M. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. The Quarterly Journal of Economics, 109(1), 149–182.CrossRef Hines, J. R., & Rice, E. M. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. The Quarterly Journal of Economics, 109(1), 149–182.CrossRef
Zurück zum Zitat Huizinga, H., & Laeven, L. (2008). International Profit Shifting within Multinationals: A Multi-Country Perspective. Journal of Public Economics, 92(5–6), 1164–1182.CrossRef Huizinga, H., & Laeven, L. (2008). International Profit Shifting within Multinationals: A Multi-Country Perspective. Journal of Public Economics, 92(5–6), 1164–1182.CrossRef
Zurück zum Zitat Karkinsky, T., & Riedel, N. (2012). Corporate Taxation and the Choice of Patent Location within Multinational Firms. Journal of International Economics, 88(1), 176–185.CrossRef Karkinsky, T., & Riedel, N. (2012). Corporate Taxation and the Choice of Patent Location within Multinational Firms. Journal of International Economics, 88(1), 176–185.CrossRef
Zurück zum Zitat Lohse, T., & Riedel, N. (2013), Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals. CESifo Working Paper No. 4404. Lohse, T., & Riedel, N. (2013), Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals. CESifo Working Paper No. 4404.
Zurück zum Zitat Maffini, G., & Mokkas, S. (2011). Profit Shifting and Measured Productivity of Multinational Firms. Oxford Bulletin of Economics and Statistics, 73(1), 1–20.CrossRef Maffini, G., & Mokkas, S. (2011). Profit Shifting and Measured Productivity of Multinational Firms. Oxford Bulletin of Economics and Statistics, 73(1), 1–20.CrossRef
Zurück zum Zitat Markle, K., & Shackelford, D. A. (2012). Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes. Tax Law Review, 65(3), 415–432. Markle, K., & Shackelford, D. A. (2012). Cross-Country Comparisons of the Effects of Leverage, Intangible Assets, and Tax Havens on Corporate Income Taxes. Tax Law Review, 65(3), 415–432.
Zurück zum Zitat Murphy, R. (2008). The Missing Billions—the UK Tax Gap. TUC Report. Murphy, R. (2008). The Missing Billions—the UK Tax Gap. TUC Report.
Zurück zum Zitat Overesch, M., Strueder, S., & Wamser, G. (2020). Do US Firms Avoid more Taxes than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials. National Tax Journal, 73(2), 361–400. Overesch, M., Strueder, S., & Wamser, G. (2020). Do US Firms Avoid more Taxes than their European Peers? On Firm Characteristics, Profit Shifting Opportunities, and Tax Legislation as Determinants of Tax Differentials. National Tax Journal, 73(2), 361–400.
Zurück zum Zitat Overesch, M., & Schreiber, U. (2010). Asset Specificity, International Profit Shifting, and Investment Decisions. Zeitschrift für Betriebswirtschaft, 80(Special Issue 2), 23–47. Overesch, M., & Schreiber, U. (2010). Asset Specificity, International Profit Shifting, and Investment Decisions. Zeitschrift für Betriebswirtschaft, 80(Special Issue 2), 23–47.
Zurück zum Zitat Oxfam. (2000). Tax Havens: Releasing the Hidden Billions for Poverty Eradication. Oxfam International Policy Paper. Oxfam. (2000). Tax Havens: Releasing the Hidden Billions for Poverty Eradication. Oxfam International Policy Paper.
Zurück zum Zitat Pfeiffer, O., & Voget, J. (2016). Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks. ZEW Discussion Paper No.16–015. Pfeiffer, O., & Voget, J. (2016). Corporate Taxation and Location of Intangible Assets: Patents vs. Trademarks. ZEW Discussion Paper No.16–015.
Zurück zum Zitat Schwab, T., & Todtenhaupt, M. (2016). Spillover from the Haven: Cross-border Externalities of Patent Box Regimes Within Multinational Firms. ZEW Discussion Paper No.16–073. Schwab, T., & Todtenhaupt, M. (2016). Spillover from the Haven: Cross-border Externalities of Patent Box Regimes Within Multinational Firms. ZEW Discussion Paper No.16–073.
Zurück zum Zitat Weichenrieder, A. (2009). Profit Shifting in the EU: Evidence from Germany. International Tax and Public Finance, 16(3), 281–297.CrossRef Weichenrieder, A. (2009). Profit Shifting in the EU: Evidence from Germany. International Tax and Public Finance, 16(3), 281–297.CrossRef
Metadaten
Titel
Empirical Evidence on Various Models
verfasst von
Jost Heckemeyer
Pia Olligs
Michael Overesch
Copyright-Jahr
2021
Verlag
Springer International Publishing
DOI
https://doi.org/10.1007/978-3-319-73332-6_4

Premium Partner