International Tax Avoidance and U.S. International Trade

Kimberly A. Clausing

67 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Taxation and Legal Issues Global trade and economics

Abstract

In the context of a model of profit-maximizing multinational firms, this paper demonstrates three types of influences that international tax avoidance is expected to have on international trade. International tax avoidance affects the location decisions of multinational firms as well as the prices and quantities of their intrafirm trade transactions. The paper then investigates hypotheses generated from these theoretical predictions using a panel fata set on U.S. multinational firm operations. Evidence is found of a substantial and statistically significant relationship between tax avoidance incentives and the pattern of U.S. international trade.

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References

1979A Theoretical Foundation for the Gravity Equation.1999Networks versus markets in international trade 1995National Borders Matter: Canada-U.S. Regional Trade Patterns.1994Fiscal Paradise: Foreign Tax Havens and American Business 1998Regional trading blocs in the world economic system 2011Determinants of Bilateral Trade: Does Gravity Work in a Neoclassical World?1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making 1998Immigration and Trade Creation: Econometric Evidence from Canada

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