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|a 1018-5941
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|a Langenmayr, Dominika.
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|a Home or Away? :
|b Profit Shifting with Territorial Taxation /
|c Dominika Langenmayr, Li Liu.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2022.
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|a 1 online resource (38 pages)
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|a IMF Working Papers
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a In 2009, the United Kingdom abolished the taxation of profits earned abroad and introduced a territorial tax system. Under the territorial system, firms have strong incentives to shift profits abroad. Using a difference-in-differences research design, we show that the profitability of UK subsidiaries in low-tax countries increased after the reform compared to subsidiaries of non-UK multinationals in the same countries by an average of 2 percentage points. This increase in profit shifting also leads to increases in measured productivity of the foreign affiliates of UK multinationals of between 5 and 9 percent.
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|a Business Taxes and Subsidies
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|a International Business
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|a International Fiscal Issues
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|a Liu, Li.
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|a IMF Working Papers; Working Paper ;
|v No. 2022/177
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|z Full text available on IMF
|u https://elibrary.imf.org/openurl?genre=journal&issn=1018-5941&volume=2022&issue=177
|z IMF e-Library
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