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An Empirical Analysis of the Ethical Reasoning of Tax Practitioners

✍ Scribed by Doyle, Elaine; Frecknall Hughes, Jane; Summers, Barbara

Book ID
121635121
Publisher
Springer
Year
2012
Tongue
English
Weight
454 KB
Volume
114
Category
Article
ISSN
0167-4544

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## Abstract This paper analyzes the opportunities of American multinationals to reallocate their profits into tax havens. In contrast to previous papers, a comprehensive look on the profit‐shifting process is undertaken by proposing three different tests. Multinationals in high‐tax countries have a