A Review of Empirical Research on Multinational Tax-Motivated Income Shifting
整合35年来关于跨国企业利润转移的实证研究，基于Scholes-Wolfson税收筹划框架，评估了利润转移的普遍性、企业特征、非税成本及意外后果，对政策制定者和研究者有参考价值。
SYNOPSIS The political, academic, and practical significance of corporate tax-motivated income shifting raises important questions related to this complex tax planning strategy: (1) Is income shifting prevalent in our global economy? (2) What firm conditions and characteristics facilitate income shifting? (3) What nontax costs constrain income shifting? (4) What are the unintended consequences of income shifting? In this paper, we integrate 35 years of empirical research on multinational income shifting within the context of the Scholes-Wolfson tax planning framework to evaluate existing evidence addressing these questions. We then connect these findings with practice and policymaking and discuss opportunities for future research. JEL Classifications: H26; M48.