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Multinational Tax Avoidance and Tax Policy

Solli, Håvard Landgraff; Hansson, Oliver
Master thesis
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2040667.pdf (1.856Mb)
Master Thesis_preliminary.pdf (194.9Kb)
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http://hdl.handle.net/11250/2577547
Utgivelsesdato
2018
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Samlinger
  • Master of Science [1116]
Sammendrag
Previous literature provides evidence that multinational corporations (MNC) are

significantly less profitable in terms of taxable income than domestic controlled

corporations (DCC) in Norway. The differential in taxable income profitability is

partly attributed to MNCs’ tax avoidance behavior. This paper aims to

complement these studies by looking at recent data and extend the literature by

considering recent tax policy changes in Norway, i.e. corporate tax cuts and the

introduction of the interest barrier rule. With a sample of 724 087 observations

spread over ten years, we get results consistent with multinational tax avoidance.

When controlling for firm size, age, industry, leverage and asset composition,

MNCs have on average a 1.1% lower taxable income profitability than DCCs.

Corporations changing status from DCC to MNC experience a reduction in the

taxable income profitability by 0.57%. Though significant, our results indicate a

reduction in multinational tax avoidance when comparing with Langli and

Saudagaran (2004) and Balsvik, Jensen, Møen, and Tropina (2009). Adoption of

the interest barrier rule results in a significantly positive treatment effect on tax

profitability of affected firms. However, we do not get significant results for

MNCs. Attempting to isolate the effect of a corporate tax cut does not yield any

indications of reduced multinational tax avoidance.
Beskrivelse
Masteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2018
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