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The costs of tax havens: evidence from industry-level data

机译：避税天堂的成本：来自行业级数据的证据

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Multinational enterprises make use of tax havens to avoid paying corporate income taxes and this costs 100 billion USD and more in lost government revenue worldwide according to an increasing number of recent studies. None of those studies assigns these costs to industries. I aim to shed more light on this gap by using some of the best available industry-level US data to determine to what extent the location of the MNEs' profit is aligned with the location of their economic activities. My first finding is that the most important tax havens for US multinational enterprises are the Netherlands, Ireland and Luxembourg (all EU member states). Second, I systematically identify the specific industries in specific tax havens responsible for the costs, which should be useful information for tax authorities aiming to reduce tax avoidance. Finally, I argue that the current data are not detailed enough to provide a reliable industry breakdown of the costs, but the prospect of combining input-output tables with forthcoming country-by-country data seems more promising.
机译：跨国企业利用税收避险，以避免公司所得税，这项成本100亿美元和更多地在全球范围内失去的政府收入，根据近期的研究。这些研究都没有将这些成本分配给行业。我的目的是通过使用一些最佳可用的行业级别的美国数据来揭示这种差距，以确定Mnes利润的位置与经济活动的位置一致的程度。我的第一个发现是，美国跨国企业最重要的税收避险是荷兰，爱尔兰和卢森堡（所有欧盟成员国）。其次，我系统地识别了对费用的特定税收避险的特定行业，这应该是旨在减少避税的税务机关的有用信息。最后，我认为目前的数据不足以提供可靠的行业崩溃的成本，而是将输入输出表与即将到来的国家的逐个数据相结合的前景似乎更有前景。

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