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 Putting TRAC to Work |
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Stanford Graduate School of Business and The University of Texas at Austin |
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August 2017 |
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Using IRS data to Identify Income Shifting to Foreign Affiliates
By Lisa De Simone and Lillian F. Mills
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Mean differences in both NetPayments and Outbound
between the smallest and largest groups are all statistically significant. Given IRS audit data
from the Transactional Records Access Clearinghouse (TRAC) reveals a significant increase in audit likelihood at $250M in total assets (Hoopes, Mescall and Pittman 2012), this pattern of results could reflect IRS audit probability deterring outbound shifting.
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Transactional Records Access Clearinghouse, Syracuse University
Copyright 2017
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