How Private Information Affects the Taxation of Multinational Firms

Faculty Research Grant
Grant Year

This support is for research-related travel during Gresik's sabbatical in the Fall 2012 semester. The purpose of the trip will be to discuss new research with experts in international tax competition at the Copenhagen Business School, the Norwegian School of Economics and Business in Bergen, and the University of Stavanger in Stavanger and to begin collaborative work with colleagues at these institutions. The research covered by this proposal consists of three projects that focus on how multinational firms use private information about investment opportunities to minimize their tax liabilities: a tax competition analysis of hybrid formula apportionment/separate accounting policies, an economic analysis of the secrecy provisions offered by tax havens that provide cover for illegal activities, and an incentive analysis of industrial foundations, which represent ownerless firms.