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Replication data for: Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile

Version
1
Resource Type
Dataset
Creator
  • Bustos, Sebastián
  • Pomeranz, Dina
  • Vila-Belda, José
  • Zucman, Gabriel
Publication Date
2019-05-01
Description
  • Abstract

    This paper reviews common challenges of taxing multinational firms, using Chile as a case study. We briefly describe key international tax avoidance methods: profit shifting to low-tax jurisdictions through transfer pricing and debt shifting. We discuss the prevalent policy to tax multinationals—the arm's length principle—and alternative proposals using apportionment formulas. Novel data from Chile show that multinationals make up a large share of GDP but report lower profit and effective tax rates than local firms. In 2011, Chile implemented a reform following OECD guidelines to enforce the arm's length principle. We discuss potential effects on tax collection and welfare.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pandp.20191045 (Text)
Publications
  • Bustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. “Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile.” AEA Papers and Proceedings 109 (May 2019): 500–505. https://doi.org/10.1257/pandp.20191045.
    • ID: 10.1257/pandp.20191045 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-12-07

Bustos, Sebastián; Pomeranz, Dina; Vila-Belda, José; Zucman, Gabriel (2019): Replication data for: Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E116470V1