Exploring Residual Profit Allocation
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Abstract
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DOI: 10.1257/pol.20200212
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Other versions of this item:
- Sebastian Beer & Ruud A. de Mooij & Mr. Shafik Hebous & Mr. Michael Keen & Ms. Li Liu, 2020. "Exploring Residual Profit Allocation," IMF Working Papers 2020/049, International Monetary Fund.
References listed on IDEAS
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Citations
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Cited by:
- Garcia-Bernardo, Javier & Janský, Petr, 2024.
"Profit shifting of multinational corporations worldwide,"
World Development, Elsevier, vol. 177(C).
- Javier Garcia-Bernardo & Petr Jansky, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2021/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies.
- Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org, revised Dec 2023.
- Javier Garcia-Bernardo & Petr Jansky, 2023. "Profit Shifting of Multinational Corporations Worldwide," Working Papers IES 2023/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2023.
- Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
- Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Janský, 2024.
"The excess profits during COVID-19 and their tax revenue potential,"
Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 51(4), pages 1001-1036, November.
- Evgeniya Dubinina & Javier Garcia-Bernardo & Petr Jansky, 2022. "The Excess Profits during COVID-19 and Their Tax Revenue Potential," Working Papers IES 2022/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2022.
- Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.
- Cobham, Alex & Faccio, Tommaso & FitzGerald, Valpy, 2019. "Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals," SocArXiv j3p48, Center for Open Science.
- Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
- Alou Adesse Dama & Gregoire Rota-Graziosi & Faycal Sawadogo, 2024.
"The regressivity of CIT exemptions in Africa,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 909-934, June.
- Alou Adesse Dama & Grégoire Rota-Graziosi & Faycal Sawadogo, 2024. "The regressivity of CIT exemptions in Africa," Post-Print hal-04421454, HAL.
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More about this item
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
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