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摘要翻译：
目前，所有国家，包括发展中国家，都希望利用自己的税收，实现自己的发展，以解决本国的贫困问题。然而，发展中国家不能像发达国家那样获得税收，部分原因是它们没有针对国际避税的有效对策。在国际避税的各种方式中，我们的分析重点是条约购物，因为条约购物严重损害了发展中国家的税收收入。为了分析可能用于条约购物的管道公司的位置和部门，我们构建了一个多层所有权-税收网络，并提出了多层中心性。由于多层中心性不仅可以考虑所有权网络中所欠的价值，而且还可以考虑预扣税率，因此预计它可以准确掌握为条约购物目的而设立的管道公司的地点和部门。我们的分析表明，金融保险、批发零售等行业的企业都参与了条约购物。我们建议发展中国家在其缔结的税收条约中制定一项侧重于这些部门的条款。
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英文标题：
《Location-Sector Analysis of International Profit Shifting on a
Multilayer Ownership-Tax Network》
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作者：
Tembo Nakamoto, Odile Rouhban, Yuichi Ikeda
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最新提交年份：
2019
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分类信息：
一级分类：Economics 经济学
二级分类：Econometrics 计量经济学
分类描述：Econometric Theory, Micro-Econometrics, Macro-Econometrics, Empirical Content of Economic Relations discovered via New Methods, Methodological Aspects of the Application of Statistical Inference to Economic Data.
计量经济学理论，微观计量经济学，宏观计量经济学，通过新方法发现的经济关系的实证内容，统计推论应用于经济数据的方法论方面。
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英文摘要：
Currently all countries including developing countries are expected to utilize their own tax revenues and carry out their own development for solving poverty in their countries. However, developing countries cannot earn tax revenues like developed countries partly because they do not have effective countermeasures against international tax avoidance. Our analysis focuses on treaty shopping among various ways to conduct international tax avoidance because tax revenues of developing countries have been heavily damaged through treaty shopping. To analyze the location and sector of conduit firms likely to be used for treaty shopping, we constructed a multilayer ownership-tax network and proposed multilayer centrality. Because multilayer centrality can consider not only the value owing in the ownership network but also the withholding tax rate, it is expected to grasp precisely the locations and sectors of conduit firms established for the purpose of treaty shopping. Our analysis shows that firms in the sectors of Finance & Insurance and Wholesale & Retail trade etc. are involved with treaty shopping. We suggest that developing countries make a clause focusing on these sectors in the tax treaties they conclude.
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PDF链接：
https://arxiv.org/pdf/1904.09165
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