Minimum tax, Tax haven and Activity shifting

Material type: 規格・テクニカルリポート類

Author: Hindriks, Jeanほか

Publisher: Graduate School of Economics, The University of Osaka

Publication date: 2025-09

Material Format: Paper

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Note (General)：: New technologies and the globalization of the economy have facilitated tax avoidance through the shifting of profits by multinational enterprises (MNE...

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Paper

Material Type: 規格・テクニカルリポート類
Title: Minimum tax, Tax haven and Activity shifting
Author/Editor: Hindriks, Jean
Nishimura, Yukihiro
Author Heading: Hindriks, Jean
Nishimura, Yukihiro
https://nrid.nii.ac.jp/nrid/1000090345471
Publication, Distribution, etc.: Graduate School of Economics, The University of Osaka
Publication Date: 2025-09
Publication Date (W3CDTF): 2025-09
Periodical title: Discussion Papers In Economics And Business
No. or year of volume/issue: 25-13
Volume: 25-13
Pages: 1-17
Text Language Code: eng
Subject Heading: Profit shifting
Tax competition
Tax enforcement
C72
F23
F68
H25
H87
Target Audience: 一般
Note (General): 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).
References (URI): comment:URI
https://www2.econ.osaka-u.ac.jp/econ_society/dp/2513.pdf
Data Provider (Database): 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
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華