Minimum tax, Tax haven and Activity shifting

• 資料種別: 規格・テクニカルリポート類
• タイトル: Minimum tax, Tax haven and Activity shifting
• 著者・編者: Hindriks, Jean; Nishimura, Yukihiro
• 著者標目: Hindriks, Jean; Nishimura, Yukihiro; https://nrid.nii.ac.jp/nrid/1000090345471
• 出版事項: Graduate School of Economics, The University of Osaka
• 出版年月日等: 2025-09
• 出版年（W3CDTF）: 2025-09
• タイトル（掲載誌）: Discussion Papers In Economics And Business
• 巻号年月日等（掲載誌）: 25-13
• 掲載巻: 25-13
• 掲載ページ: 1-17
• 本文の言語コード: eng
• 件名標目: Profit shifting; Tax competition; Tax enforcement; C72; F23; F68; H25; H87
• 対象利用者: 一般
• 一般注記: New technologies and the globalization of the economy have facilitated tax avoidance through the shifting of profits by multinational enterprises (MNEs) to low-tax jurisdictions. We develop a three-country asymmetric tax competition model where, in addition to the conventional profit shifting to the tax haven, the high- and low-tax member (of an economic union) countries encourage MNEs to shift resources through the shifting of production activities and employment (activity shifting). We examine how the relative proportions of profit vs activity shifting are determined in the noncooperative equilibrium. We also examine the implications of the Global Minimum Tax (GMT).
• 参照（URI）: comment:URI; https://www2.econ.osaka-u.ac.jp/econ_society/dp/2513.pdf
• 連携機関・データベース: 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• 提供元機関・データベース: 大阪大学 : 大阪大学学術情報庫 桜華