| 000 -LEADER |
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| fixed length control field |
01562nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
201027b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Shin, Mi Jeong. |
| 245 ## - TITLE STATEMENT |
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| Title |
Why do countries change the taxation of foreign-source income of multinational firms? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
International Political Science Review |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
41(2), Mar, 2020: p.287-302 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Why do some countries continue to tax income that multinational firms create overseas, even as other countries increasingly adopt a system that only taxes income generated within the country? I argue that this phenomenon reflects an interaction between trade openness and the number of veto players. Increasing trade openness incentivizes governments to move to a territorial tax system, because firms that operate across borders want to avoid various tax liabilities in multiple countries. Yet countries with fewer veto players are more likely to move to a territorial tax system than those with many veto players. To test my hypothesis, I employ survival and logistic regression analyses of 15 advanced industrialized countries between 1981 and 2013. Overall the findings conform to the expectation: Economically open countries with fewer veto players are more likely to shift to a territorial tax system than those with many veto players. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Territorial taxation, Worldwide taxation, Foreign-Source income of multinationals, Trade openness, Veto players |
| 9 (RLIN) |
18960 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
International Political Science Review |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
TAXATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
