Concepedia

Interest Deduction Shifting

Interest Deduction Shifting is a tax-driven financial strategy, within the broader category of profit-shifting mechanisms, that specifically exploits cross-jurisdictional differences in interest deductibility rules to artificially reduce taxable income in high-tax jurisdictions by shifting debt to subsidiaries located in those jurisdictions.

12

Publications

493

Citations

17

Authors

22

Institutions

Publications per year

2017–2026

1

Parents

Publications

12

Cross‐Jurisdictional Income Shifting by U.S. Multinationals: Evidence from International Bond Offerings

Kaye J. Newberry, Dan S. Dhaliwal · Journal of Accounting Research · 2001 · 154 citations

, , +14

Profit shifting and tax response of multinational banks

Julia Merz, Michael Overesch · Journal of Banking & Finance · 2016 · 65 citations

, , +16

Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada

Vijay M. Jog, Jianmin Tang · International Tax and Public Finance · 2001 · 61 citations

, , +17

Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches

Martin Ruf, Dirk Schindler · Nordic Tax Journal · 2015 · 42 citations · Full text

, , +16

The Impact of Introducing an Interest Barrier: Evidence from the German Corporation Tax Reform 2008

Hermann Buslei, Martin Simmler · SSRN Electronic Journal · 2012 · 40 citations · Full text

, , +13

1–5 of 12

Authors

17

  1. DS
    Dirk Schindler

    Norwegian School of Economics, Norway

    2 publications · 73 citations

    2

    h-index

  2. DD
    Dhammika Dharmapala

    University of Chicago, United States

    2 publications · 31 citations

    2

    h-index

  3. MA
    Mihir A. Desai

    National Bureau of Economic Research, United States

    2 publications · 31 citations

    2

    h-index

  4. MO
    Michael Overesch

    University of Cologne, Germany

    2 publications · 89 citations

    2

    h-index

  5. JM
    Julia Merz

    University of Cologne, Germany

    2 publications · 89 citations

    2

    h-index

1–5 of 17

Institutions

22

  1. University of Cologne

    Cologne, Germany

    2 h-index

    4 publications

    178 citations

  2. Norwegian School of Economics

    Bergen, Norway

    2 h-index

    3 publications

    104 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    50 citations

  4. Harvard University

    Cambridge, United States

    1 h-index

    1 publications

    19 citations

  5. European Corporate Governance Institute

    Brussels, Belgium

    1 h-index

    1 publications

    19 citations

  6. University of Tübingen

    Tübingen, Germany

    1 h-index

    1 publications

    42 citations

  7. Guangdong University of Finance

    Guangzhou, China

    1 h-index

    1 publications

    21 citations

  8. University of Arizona

    Tucson, United States

    1 h-index

    2 publications

    308 citations

1–8 of 22

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 114 citations

    4

    h-index

  2. National Tax Journal

    NTJ · 2 publications · 43 citations

    2

    h-index

  3. The Quarterly Journal of Economics

    QJE · 1 publications · 34 citations

    1

    h-index

  4. Journal of Banking & Finance

    1 publications · 65 citations

    1

    h-index

  5. Journal of Accounting Research

    JAR · 1 publications · 154 citations

    1

    h-index

1–5