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dc.contributor.authorSolli, Håvard Landgraff
dc.contributor.authorHansson, Oliver
dc.date.accessioned2018-12-13T10:05:11Z
dc.date.available2018-12-13T10:05:11Z
dc.date.issued2018
dc.identifier.urihttp://hdl.handle.net/11250/2577547
dc.descriptionMasteroppgave(MSc) in Master of Science in Business, Business law, tax and accounting - Handelshøyskolen BI, 2018nb_NO
dc.description.abstractPrevious 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.nb_NO
dc.language.isoengnb_NO
dc.publisherHandelshøyskolen BInb_NO
dc.subjectforretningsjusnb_NO
dc.subjectskattnb_NO
dc.subjectregnskapnb_NO
dc.subjectbusinessnb_NO
dc.subjectlawnb_NO
dc.subjecttaxnb_NO
dc.subjectaccountingnb_NO
dc.titleMultinational Tax Avoidance and Tax Policynb_NO
dc.typeMaster thesisnb_NO


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