arbiter
JournalsPricingAccount

Micro-evidence of Corporate Tax and Profit Shifting: Focusing on the Role of Intangible Assets

Hye Lin Choi & Dan Bee Park

Korea and the World Economy2023https://doi.org/10.46665/kwe.2023.12.24.3.107article
ABDC C
Weight
0.41

What the paper says

This study examines multinational firms’ profit shifting focusing on the role of intangible assets. Global firm level data is collected from the Orbis covering 9,932 parent firms and 179,459 subsidiaries for the period of 2012 to 2020. Our results confirm that profit of the multinational firms’ affiliates is related to tax rate. Multinational firms’ affiliate located in the countries with lower tax rate reports high profit. Moreover, multinational firms’ affiliates located in lower tax rate turn out to have higher intangible assets. Profit shifting activity based on the tax difference become more significant for the group with high intangible assets.

1 citation

Open paper page →

Cite this paper

https://doi.org/https://doi.org/10.46665/kwe.2023.12.24.3.107

Or copy a formatted citation

@article{hye2023,
  title        = {{Micro-evidence of Corporate Tax and Profit Shifting: Focusing on the Role of Intangible Assets}},
  author       = {Hye Lin Choi & Dan Bee Park},
  journal      = {Korea and the World Economy},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.46665/kwe.2023.12.24.3.107},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

Micro-evidence of Corporate Tax and Profit Shifting: Focusing on the Role of Intangible Assets

Flags are reviewed by the Arbiter methodology team within 5 business days.

Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.17 × 0.4 = 0.07
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.