Date of Award

Spring 2012

Document Type

Open Access Honors Thesis

Degree Name

Bachelor of Science in Management


Management and Marketing


Stephan Manning


Jeffrey Keisler

Subject Categories

Taxation | Tax Law


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

Creative Commons Attribution-Noncommercial-Share Alike 3.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-Share Alike 3.0 License.