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  Tax havens, accounting experts, and fee-setting rules

Gresik, T., & Konrad, K. A. (2017). Tax havens, accounting experts, and fee-setting rules. CESifo Working Paper, No. 6774.

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 Creators:
Gresik, Thomas1, Author
Konrad, Kai A.2, Author              
Affiliations:
1External Organizations, ou_persistent22              
2Public Economics, MPI for Tax Law and Public Finance, Max Planck Society, ou_830552              

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Free keywords: tax haven, accounting firm, horizontal differentiation, double marginalization, fee-setting rules
 Abstract: Tax havens differ in the specific tax planning arrangements multinational firms can use to reduce their tax liabilities. Given the complexity and cost associated with identifying the most effective tax haven to use, an accounting firm can act as an intermediary between tax havens and multinational corporations. We analyze a model with horizontally differentiated multinationals and tax havens to study the role accounting firm intermediation has on tax haven prices, multinational tax planning choices, accounting firm profits, and tax revenues. In equilibrium, uniform accounting firm fees generate higher accounting firm profit, less tax avoidance, and higher tax revenues than either full price discrimination or haven-specific fees.

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Language(s): eng - English
 Dates: 2017-11-14
 Publication Status: Published online
 Pages: 26
 Publishing info: -
 Table of Contents: -
 Rev. Type: -
 Identifiers: -
 Degree: -

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Title: CESifo Working Paper
Source Genre: Series
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Pages: - Volume / Issue: No. 6774 Sequence Number: - Start / End Page: - Identifier: ISSN: 2364‐1428