VoxEU Column Macroeconomic consequences of reducing international profit shifting Sebastian Dyrda Guangbin Hong Joseph Steinberg 15 Sep 2022 International trade Politics and economics Profit shifting MNE Corporate taxes Intangibles
Discussion paper DP16615 Global Evidence on Profit Shifting Within Firms and Across Time Fotios Delis Manthos Delis Luc Laeven Steven Ongena 11 May 2022 Profit shifting Multinational enterprises Nonparametric estimation Intangible assets Institutional quality Global sample Financial Economics F23 H25 H26 H32 M41
VoxEU Column Pennies from haven: Wages and profit shifting Annette Alstadsæter Julie Brun Bjørkheim Ronald Davies Johannes Scheuerer 1 Mar 2022 Labour Markets Taxation Profit shifting Tax havens Labour Norway Wages
Discussion paper DP16925 The Global Minimum Tax Niels Johannesen 18 Jan 2022 Profit shifting International taxation Global minimum tax Tax avoidance Multinational firms Public Economics
Discussion paper DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens Farid Toubal Sébastien Laffitte 29 Oct 2021 Multinational firms International taxation Tax avoidance Transfer pricing Tax havens Profit shifting Sales shifting International Trade and Regional Economics Public Economics F23 H26 H73
VoxEU Column Productivity slowdown and multinational enterprises’ intangibles: Why tax havens may bias productivity measurement Vincent Aussilloux Jean-Charles Bricongne Samuel Delpeuch Margarita Lopez Forero 21 Sep 2021 Productivity and Innovation Industrial organisation Taxation Mnes Fdi Tax havens Profit shifting Productivity French multinationals
Discussion paper DP16502 Organizational capacity and profit shifting Katarzyna Bilicka Daniela Scur 1 Sep 2021 Profit shifting Organizational capacity Monitoring practices Macroeconomics and Growth Public Economics H26 H32 M11 M2
VoxEU Column New patterns of profit shifting emerge from country-by-country data Paolo Acciari Barbara Bratta Vera Santomartino 28 Jun 2021 Taxation Global governance Profit shifting Corporate income tax Multinational enterprise MNE Tax rate
VoxEU Column Transfer pricing of intangible assets with the arm’s length principle Jay Pil Choi Jota Ishikawa Hirofumi Okoshi 27 Jul 2020 Taxation tax haven Transfer pricing Multinational enterprises Multinationals Profit shifting
VoxEU Column Transfer pricing regulation and tax competition Jay Pil Choi Taiji Furusawa Jota Ishikawa 26 Jun 2020 Taxation Transfer pricing Regulation Tax competition Multinationals Profit shifting Tax avoidance
Discussion paper DP14636 Elusive Safety: The New Geography of Capital Flows and Risk Laura Alfaro Ester Faia Ruth Judson Tim Schmidt-Eisenlohr 17 Apr 2020 Tax havens Geography of flows Profit shifting Tax avoidance Risk Safe assets Endogenous entry International Macroeconomics and Finance Macroeconomics and Growth F2 F4 G15
VoxEU Column The missing profits of nations Thomas Tørsløv Ludvig Wier Gabriel Zucman 23 Jul 2018 Taxation Profit shifting Tax havens Corporate tax rates
