In response to the rise of foreign tax haven usage by multinational corporations, several US states have enacted laws that require income from affiliated entities operating in tax haven jurisdictions to be included on the firm’s state income tax return. We examine the revenue effects of this legislation. Employing a variety of alternative empirical approaches including a difference-in-differences specification, state and year fixed effects regressions, and a synthetic control methodology, our results provide consistent evidence of a positive association between the enactment of tax haven legislation and state corporate income tax revenues in all enacting states except West Virginia. Our study contributes to the state tax policy literature and the literature on tax havens. Moreover, given that states continue to consider implementing, changing, or repealing tax haven legislation, our results inform this current policy debate.

中文翻译：

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州避税港立法和企业所得税收入

为应对跨国公司使用外国避税港的增加，美国的几个州已颁布法律，要求在公司的州所得税申报表中包括在避税港管辖范围内经营的附属实体的收入。我们研究了这项立法的收入影响。采用各种替代实证方法，包括差异中的差异规范、州和年度固定效应回归以及综合控制方法，我们的结果提供了一致的证据，证明了避税港立法的制定与州企业所得税之间存在正相关关系除西弗吉尼亚州外的所有立法州的收入。我们的研究有助于国家税收政策文献和避税天堂文献。此外，鉴于各州继续考虑实施、改变、