To better understand how the rise of global service-based activities affects multijurisdictional tax avoidance, we examine variation in tax-motivated income shifting among product- and service-based firms. We find that service-based firms are more responsive to income-shifting incentives, on average, than product-based firms and that the observed responsiveness among service-based firms...
Focus is published by Oregon State University College of Forestry. Our goal is to keep Forestry alumni, friends, faculty, staff, and students informed about the College of Forestry and its many activities and programs.
Focus on Forestry is published by Oregon State University College of Forestry. Our goal is to keep Forestry alumni, friends, faculty, staff, and students informed about the College of Forestry and its many activities and programs.