Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Lampenius Niklas; Shevlin Terry; Stenzel Arthur

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Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

机译：衡量公司税率和避税美国国内和美国跨国公司的税收税率

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We develop an approach based on publicly available data to decompose and quantify tax avoidance into two separate components: tax rate avoidance and tax base avoidance. Our measures are based on the average statutory tax rate, which accounts for the statutory tax rates across all transactions of a firm. We illustrate and validate our measures using simulation data, the Tax Reform Act of 1986, the Tax Cuts and Jobs Act of 2017, changes in tax rate avoidance and tax base avoidance across time, bonus depreciation time periods, several sample splits of U.S. multinational and domestic firms, differences across industries, and firms operating in tax haven locations. The measures allow regulators and researchers to gain insights into these two conceptually different tax avoidance strategies. 0 2021 Elsevier B.V. All rights reserved.

机译：我们基于公开的数据开发一种方法，以分解和量化避税分为两个单独的组件：税率避免和税收避免。我们的措施基于平均法定税率，该税率占公司所有交易的法定税率。我们使用模拟数据，1986年的税务改革法案，2017年税收和职能法案，税率贬值和税收基本避免的措施，奖励折旧时间段，美国跨国公司的几个样本分裂国内公司，跨行业的差异，以及在避税地点运营的公司。措施允许监管机构和研究人员进入这两个概念不同的税收避免策略。 0 2021 Elsevier B.v.保留所有权利。

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来源
《Journal of accounting & economics》 |2021年第1期|101406.1-101406.26|共26页
作者
Lampenius Niklas; Shevlin Terry; Stenzel Arthur;
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作者单位

Univ Hohenheim Dept Accounting & Finance Stuttgart Germany;

Univ Calif Irvine Paul Merage Sch Business Irvine CA 92717 USA;

Univ St Gallen Inst Accounting Control & Auditing St Gallen Switzerland;

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正文语种 eng
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关键词
Tax avoidance; Tax rate avoidance; Tax base avoidance; Average statutory tax rates; Effective tax rates;

机译：避税;税率避免;税收避免;平均法定税率;有效税率;

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6. International corporate tax avoidance and domestic government health expenditure [O] . Bernadette Ann-Marie O’Hare 2019

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7. Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms [O] . Niklas Lampenius, Terry Shevlin, Arthur Stenzel 2021

机译：衡量美国国内和美国跨国公司的企业税率和税收基础

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

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