Multijurisdictional firms and governments' strategies under alternative tax designs
(2005) Canadian Public Economics Study Group — Location: Hamilton, Ontario, Canada
Files
No attached file found for this publication.
Details
- Authors
- Abstract
- (en) This paper investigates a reform of the taxation of multijurisdictional enterprises, consisting in a move from Separate Accounting to Formulary Apportionment. The study is conducted within a framework which embodies the existence of transfer pricing strategies and other tax-shifting opportunities on the one hand, and the risk of incurring losses and the possibility of interjurisdictional loss-offset under both Separate Accounting and Formulary Apportionment mechanisms on the other hand. Findings are summarised in a series of propositions on both the strategic behaviour of multijurisdictional enterprises and that of tax authorities.
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Gérard, M. (2005). Multijurisdictional firms and governments’ strategies under alternative tax designs. Canadian Public Economics Study Group, Hamilton, Ontario, Canada. https://hdl.handle.net/2078.5/128659