Date of Award
Spring 2012
Document Type
Open Access Honors Thesis
Degree Name
Bachelor of Science in Management
Department
Management and Marketing
Advisor
Stephan Manning
Director
Jeffrey Keisler
Subject Categories
Taxation | Tax Law
Abstract
This research paper intends to examine the relationship between U.S Multinational Corporation off-shoring and tax avoidance. This paper will address the following research question: How does off shoring affect the difference between taxable and book income of U.S. multinational firms? The research is conducted via statistical analysis of data from the Off shoring Research Network (ORN) database. The findings of this research paper will potentially be valuable to tax economists, policy makers, and business managers as the findings will provide a better understanding of worldwide tax allocation. Also, the findings of this research may be useful for the potential establishment of regulations for the protection of the competitiveness of U.S multinational companies, while potentially maximizing government revenue.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-Share Alike 3.0 License.
Recommended Citation
Svetlov, Elena, "The Correlation between Off-Shoring and Tax Avoidance" (2012). Honors Thesis Program in the College of Management. 6.
https://scholarworks.umb.edu/management_hontheses/6