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Taxation of Multinational Corporations

Author

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  • Blouin, Jennifer

Abstract

Multinational taxation is an area of research that encompasses academics in accounting, finance and economics. In particular, researchers are interested in determining whether taxation alters where multinational corporations (MNCs) operate their businesses. A review of the literature on foreign direct investment provides clear support for taxes influencing MNCs' location decisions. In addition, MNCs appear to organize themselves in a manner to increase the amount of their profitsinvested in relatively lightly taxed jurisdictions. By altering the location and the character of income across jurisdictions, MNCs are able to reduce their tax burdens. The natural extension of these lines of research, then, is determining the welfare consequences of MNCs' sensitivity to taxation.

Suggested Citation

  • Blouin, Jennifer, 2012. "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, vol. 6(1), pages 1-64, April.
    • Handle: RePEc:now:fntacc:1400000017
    DOI: 10.1561/1400000017
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    Cited by:

    1. Thomsen, Martin & Watrin, Christoph, 2018. "Tax avoidance over time: A comparison of European and U.S. firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 33(C), pages 40-63.

    More about this item

    Keywords

    Multinational taxation; Foreign direct investment; Financial accounting; Transfer pricing; Finance; International Economics; International Finance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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