Tax Law Asymmetries and Income Shifting: Evidence from Japanese Capital Keiretsu
Description
While the asymmetric treatment of positive and negative income creates clear tax incentives to shift income among a group of closely related corporations, attempts to document the impact of such behavior on economic outcomes are relatively sparse. We aim to provide evidence on taxmotivated transfers from a large dataset of Japanese corporate groups. Using company level data on 33,340 subsidiary time pairs from 1988, 1990, and 1992, we consider testable implications of income shifting in a...[Show more]
Collections | ANU Research Publications |
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Date published: | 2010 |
Type: | Journal article |
URI: | http://hdl.handle.net/1885/24405 |
Source: | The BE Journal of Economic Analysis & Policy |
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File | Description | Size | Format | Image |
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01_Onji_Tax_Law_Asymmetries_and_Income_2010.pdf | 646.32 kB | Adobe PDF |
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