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Katarzyna Anna Bilicka

Personal Details

First Name:Katarzyna
Middle Name:Anna
Last Name:Bilicka
Suffix:
RePEc Short-ID:pbi235
[This author has chosen not to make the email address public]
Huntsman Business School Utah State University Logan, UT, USA
Twitter: @katarzynabilic1
Bluesky: @katarzynabilicka.bsky.social
Terminal Degree:2017 Department of Economics; Oxford University (from RePEc Genealogy)

Affiliation

(10%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/
RePEc:edi:cbtoxuk (more details at EDIRC)

(90%) Department of Economics and Finance
Jon M. Huntsman School of Business
Utah State University

Logan, Utah (United States)
https://huntsman.usu.edu/economicsandfinance/index
RePEc:edi:deusuus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
  2. Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský & Katarzyna Anna Bilicka, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CESifo Working Paper Series 10415, CESifo.
  3. Katarzyna Bilicka & Irem Güçeri & Evangelos Koumanakos & Katarzyna Anna Bilicka & Irem Guceri, 2022. "Dividend Taxation and Firm Performance with Heterogeneous Payout Responses," CESifo Working Paper Series 10185, CESifo.
  4. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.
  5. Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022. "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series 9511, CESifo.
  6. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
  7. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  8. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  9. Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021. "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series 9044, CESifo.
  10. Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.
  11. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  12. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
  13. Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.

Articles

  1. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
  2. Katarzyna Bilicka & Sepideh Raei, 2024. "Business Legal Status and New Firm Performance: Evidence from Kauffman Firm Survey," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(1), pages 129-163.
  3. Katarzyna Bilicka & Danjue Clancey-Shang & Yaxuan Qi, 2024. "Long-Term Orientation and Tax Avoidance Regulations," JRFM, MDPI, vol. 17(3), pages 1-13, March.
  4. Xing, Jing & Bilicka, Katarzyna & Hou, Xipei & Raei, Sepideh, 2024. "How distortive are turnover taxes? Evidence from China," Journal of Development Economics, Elsevier, vol. 171(C).
  5. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
  6. Bilicka, Katarzyna & Raei, Sepideh, 2023. "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, vol. 119(C).
  7. Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022. "Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap," Journal of Public Economics, Elsevier, vol. 214(C).
  8. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  9. Katarzyna Bilicka, 2022. "Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 401-426, April.
  10. Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.
  11. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
  12. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.
  13. Katarzyna Bilicka, 2019. "The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 45-78, March.
  14. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.

Chapters

  1. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.

    Mentioned in:

    1. Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (AER 2019) in ReplicationWiki ()

Working papers

  1. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.

    Cited by:

    1. Shapiro, Daniel & Oh, Chang Hoon & Zhang, Peng, 2023. "Nighttime lights data and their implications for IB research," Journal of International Management, Elsevier, vol. 29(5).
    2. Tanner Regan & Giorgio Chiovelli & Stelios Michalopoulos & Elias Papaioannou, 2023. "Illuminating Africa?," Working Papers 2023-11, The George Washington University, Institute for International Economic Policy.

  2. Jing Xing & Katarzyna Anna Bilicka & Xipei Hou, 2022. "How Distortive Are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," CESifo Working Paper Series 9511, CESifo.

    Cited by:

    1. Dario Tortarolo & Pablo Garriga, 2022. "Firms as tax collectors," IFS Working Papers W22/44, Institute for Fiscal Studies.

  3. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.

    Cited by:

    1. Jaqueline Hansen & Valeria Merlo & Georg Wamser, 2023. "Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches," CESifo Working Paper Series 10593, CESifo.

  4. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.

    Cited by:

    1. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    2. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.
    3. Pohle, Julia & Voelsen, Daniel, 2022. "Das Netz und die Netze. Vom Wandel des Internets und der globalen digitalen Ordnung [The net and the networks. Transformations of the Internet and the global digital order]," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 32(3), pages 455-487.
    4. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).

  5. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.

    Cited by:

    1. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    2. Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
    3. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    4. Daniela Scur & Raffaella Sadun & John Van Reenen & Renata Lemos & Nicholas Bloom, 2021. "The World Management Survey at 18: lessons and the way forward," NBER Working Papers 28524, National Bureau of Economic Research, Inc.
    5. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    6. Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.

  6. Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021. "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series 9044, CESifo.

    Cited by:

    1. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
    2. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    3. Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
    4. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    5. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    6. Amendolagine, Vito & Bruno, Randolph Luca & Cipollina, Maria & De Pascale, Gianluigi, 2023. "Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions," IZA Discussion Papers 16144, Institute of Labor Economics (IZA).
    7. Katarzyna Bilicka & Danjue Clancey-Shang & Yaxuan Qi, 2024. "Long-Term Orientation and Tax Avoidance Regulations," JRFM, MDPI, vol. 17(3), pages 1-13, March.
    8. Jaqueline Hansen & Valeria Merlo & Georg Wamser, 2023. "Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches," CESifo Working Paper Series 10593, CESifo.
    9. Triadi Agung Sudarto & Dodik Juliardi, 2022. "The effect of perceptions on tax evasion and tax sanction on ethical behaviour of accounting student compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(10), pages 206-216, December.
    10. Souillard, Baptiste, 2022. "Corporate tax cuts and firm employment: A match made in haven?," Economics Letters, Elsevier, vol. 219(C).
    11. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).

  7. Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.

    Cited by:

    1. Alessandro Di Nola & Georgi Kocharkov & Almuth Scholl & Anna Tkhir & Haomin Wang, 2023. "Taxation of Top Incomes and Tax Avoidance," UB School of Economics Working Papers 2023/443, University of Barcelona School of Economics.
    2. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.

  8. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.

    Cited by:

    1. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
    2. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.

  9. Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.

    Cited by:

    1. D’Avino, Carmela, 2023. "Counteracting offshore tax evasion: Evidence from the foreign account tax compliance act," International Review of Law and Economics, Elsevier, vol. 73(C).
    2. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    3. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    4. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    5. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    6. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    7. Braun, Julia & Weichenrieder, Alfons J., 2015. "Does exchange of information between tax authorities influence multinationals' use of tax havens?," SAFE Working Paper Series 89, Leibniz Institute for Financial Research SAFE.
    8. Hauck, Tobias, 2019. "Lobbying and the international fight against tax havens," Munich Reprints in Economics 78287, University of Munich, Department of Economics.
    9. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).
    10. Garcia Alvarado Fernando & Mandel Antoine, 2022. "The network structure of global tax evasion Evidence from the Panama Papers," Post-Print hal-03881348, HAL.
    11. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    12. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    13. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    14. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    15. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    16. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
    17. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
    18. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
    19. Petr Janský & Markus Meinzer & Miroslav Palanský, 2022. "Is Panama really your tax haven? Secrecy jurisdictions and the countries they harm," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 673-704, July.
    20. Sébastien Laffitte & Farid Toubal, 2022. "Multinationals' Sales and Profit Shifting in Tax Havens," American Economic Journal: Economic Policy, American Economic Association, vol. 14(4), pages 371-396, November.
    21. Becker, Johannes & Wilson, John D., 2023. "Tax competition with two tax instruments — and tax base erosion," Journal of Public Economics, Elsevier, vol. 225(C).
    22. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.

Articles

  1. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
    See citations under working paper version above.
  2. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.

    Cited by:

    1. Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023. "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers) 799, Bank of Italy, Economic Research and International Relations Area.
    2. Arjan Lejour & Maarten van 't Riet, 2023. "Disentangling business- and tax-motivated bilateral royalty flows," CPB Discussion Paper 450, CPB Netherlands Bureau for Economic Policy Analysis.
    3. Lejour, Arjan & Riet, Maarten van ‘t, 2023. "Disentangling Business- and Tax-Motivated Bilateral Royalty Flows," Other publications TiSEM f2726918-b140-4adc-a6e4-4, Tilburg University, School of Economics and Management.

  3. Bilicka, Katarzyna & Raei, Sepideh, 2023. "Output distortions and the choice of legal form of organization," Economic Modelling, Elsevier, vol. 119(C).
    See citations under working paper version above.
  4. Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2022. "Real responses to anti-tax avoidance: Evidence from the UK Worldwide Debt Cap," Journal of Public Economics, Elsevier, vol. 214(C).
    See citations under working paper version above.
  5. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).

    Cited by:

    1. Katarzyna Bilicka & Danjue Clancey-Shang & Yaxuan Qi, 2024. "Long-Term Orientation and Tax Avoidance Regulations," JRFM, MDPI, vol. 17(3), pages 1-13, March.

  6. Katarzyna Bilicka, 2022. "Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 401-426, April.

    Cited by:

    1. Karpowicz Andrzej, 2022. "What impacts the value of revenues from taxation of income of corporations? Evidence from European Union Member States," Wroclaw Review of Law, Administration & Economics, Sciendo, vol. 12(1), pages 30-53, December.

  7. Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.

    Cited by:

    1. Peng, Fei & Zhou, Shibiao & Zhou, Peng, 2023. "Local government fiscal stress and corporate risk-taking: Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1677-1695.

  8. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    See citations under working paper version above.
  9. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
    3. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
    4. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    5. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    6. Clemens Fuest & Stefan Greil & Felix Hugger & Florian Neumeier, 2022. "Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data," CESifo Working Paper Series 9757, CESifo.
    7. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
    8. Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
    9. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
    10. Annette Alstadsaeter & Julie Brun Bjørkheim & Ronald B Davies & Johannes Scheuerer, 2024. "Pennies from Haven: Wages and Profit Shifting," Working Papers hal-04564118, HAL.
    11. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
    12. Sarah Godar & Giulia Aliprandi & Tommaso Faccio & Petr Janský & Katia Toledo Ruiz, 2024. "The long way to tax transparency: lessons from the early publishers of country-by-country reports," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(2), pages 593-634, April.
    13. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    14. Johannesen, Niels, 2022. "The Global Minimum Tax," CEPR Discussion Papers 16925, C.E.P.R. Discussion Papers.
    15. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    16. Andreas Hauer & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business 24-06, Osaka University, Graduate School of Economics.
    17. Dr. Romain Baeriswyl & Alex Oktay & Dr. Marc-Antoine Ramelet, 2023. "Exchange rate shocks and equity prices: the role of currency denomination," Working Papers 2023-05, Swiss National Bank.
    18. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(3), pages 1499-1534.
    19. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.
    20. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    21. Advani, Arun & Hughson, Helen & Summers, Andy, 2023. "How much tax do the rich really pay? Evidence from the UK," LSE Research Online Documents on Economics 120356, London School of Economics and Political Science, LSE Library.
    22. Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers 30114, National Bureau of Economic Research, Inc.
    23. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    24. Minouche Shafik, 2021. "Capitalism needs a new social contract [‘Does the US Tax Code Favor Automation?’]," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 37(4), pages 758-772.
    25. Grazzini Lisa & Petretto Alessandro, 2022. "Heterogeneous capital tax competition in a federation with asymmetric tax compliance," German Economic Review, De Gruyter, vol. 23(4), pages 669-705, December.
    26. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    27. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    28. Xuyang Chen, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org.
    29. Nune Hovhannisyan, 2019. "Comment on "Capturing International R&D Trade and Financing Flows: What Do Available Sources Reveal about the Structure of Knowledge-Based Global Production?"," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 535-540, National Bureau of Economic Research, Inc.
    30. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
    31. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    32. Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
    33. Bakke Julia Tropina, 2023. "Firm performance following foreign acquisitions in Norway: Evidence of profit shifting?*," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 1-21, December.
    34. Jaqueline Hansen & Valeria Merlo & Georg Wamser, 2023. "Taxes, Profit Shifting, and the Real Activities of MNEs: Evidence from Corporate Tax Notches," CESifo Working Paper Series 10593, CESifo.
    35. 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.
    36. 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.
    37. Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021. "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series 9044, CESifo.
    38. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
    39. Valeria Merlo & Georg Wamser, 2024. "Profit-Shifting Elasticities, Channels, and the Role of Tax Havens: Evidence from Micro-Level Data," CESifo Working Paper Series 11045, CESifo.
    40. Roberto Crotti, 2021. "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers 02-2021, Economics Section, The Graduate Institute of International Studies.
    41. Shafik, Minouche, 2021. "Capitalism needs a new social contract," LSE Research Online Documents on Economics 112213, London School of Economics and Political Science, LSE Library.
    42. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
    43. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
    44. Fochmann, Martin & Heinemann-Heile, Vanessa & Huber, Hans-Peter & Maiterth, Ralf & Sureth, Caren, 2022. "Firms' tax rate misperception: Measurement, drivers, and distortionary effects," arqus Discussion Papers in Quantitative Tax Research 275, arqus - Arbeitskreis Quantitative Steuerlehre.
    45. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    46. Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
    47. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    48. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
    49. Beck, Roland & Coppola, Antonio & Lewis, Angus & Maggiori, Matteo & Schmitz, Martin & Schreger, Jesse, 2023. "The Geography of Capital Allocation in the Euro Area," SocArXiv rzwd2, Center for Open Science.
    50. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," Discussion Papers 2020/7, Norwegian School of Economics, Department of Business and Management Science.
    51. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.
    52. Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024. "Tax Policy, Investment and Profit Shifting," CESifo Working Paper Series 11458, CESifo.
    53. Grivas Chiyaba, 2021. "The components and determinants of FDI within firms: A case study of Zambia," Economics Discussion Papers em-dp2021-09, Department of Economics, University of Reading.
    54. Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).
    55. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    56. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
    57. Massenz, Gabriella, 2023. "On the behavioral effects of tax policy," Other publications TiSEM eb44a9f7-b859-480d-b2e4-4, Tilburg University, School of Economics and Management.
    58. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
    59. Katarzyna Bilicka, 2022. "Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 401-426, April.
    60. Bussy, Adrien, 2023. "Corporate tax evasion: Evidence from international trade," European Economic Review, Elsevier, vol. 159(C).
    61. Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
    62. Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023. "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers) 1414, Bank of Italy, Economic Research and International Relations Area.
    63. Catherine L. Mann, 2024. "UK Business Investment: Economists, Managers, Financiers An Integrated Framework to Analyse the Past and Underpin Prospects," Insight Papers 036, The Productivity Institute.
    64. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    65. Martin, Julien & Toubal, Farid, 2020. "Corporate tax avoidance and sales: micro evidence and aggregate implications," CEPR Discussion Papers 15060, C.E.P.R. Discussion Papers.
    66. Yewei Wu & Bofu Zhang, 2023. "Inquiry Letters and Tax Aggressiveness," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(4), pages 37-65, July.

  10. Katarzyna Bilicka, 2019. "The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 45-78, March.

    Cited by:

    1. Guangyong Lei & Wanwan Wang & Junli Yu & Kam C. Chan, 2022. "Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises," Journal of Business Ethics, Springer, vol. 176(2), pages 357-379, March.

  11. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
    See citations under working paper version above.

Chapters

  1. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
    See citations under working paper version above.Sorry, no citations of chapters recorded.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 20 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (12) 2012-07-23 2012-10-13 2021-09-27 2022-03-07 2022-05-02 2022-05-16 2022-06-20 2022-10-10 2023-01-30 2023-05-29 2023-07-10 2023-11-27. Author is listed
  2. NEP-ACC: Accounting and Auditing (7) 2012-07-23 2021-07-12 2021-09-27 2022-06-20 2022-10-10 2023-07-10 2023-11-27. Author is listed
  3. NEP-PUB: Public Finance (5) 2022-03-07 2022-10-10 2023-01-30 2023-05-29 2023-07-10. Author is listed
  4. NEP-EUR: Microeconomic European Issues (3) 2021-05-03 2021-11-22 2023-05-29
  5. NEP-BIG: Big Data (2) 2022-05-23 2022-05-30
  6. NEP-CFN: Corporate Finance (2) 2023-01-30 2023-01-30
  7. NEP-CNA: China (2) 2022-03-07 2022-05-16
  8. NEP-ISF: Islamic Finance (2) 2021-09-27 2021-09-27
  9. NEP-IUE: Informal and Underground Economics (2) 2012-07-23 2012-10-13
  10. NEP-SBM: Small Business Management (2) 2022-03-07 2022-05-16
  11. NEP-TRA: Transition Economics (2) 2022-03-07 2022-05-16
  12. NEP-DES: Economic Design (1) 2023-05-29
  13. NEP-DGE: Dynamic General Equilibrium (1) 2021-01-18
  14. NEP-EFF: Efficiency and Productivity (1) 2022-05-30
  15. NEP-INT: International Trade (1) 2022-05-30
  16. NEP-MAC: Macroeconomics (1) 2021-01-18
  17. NEP-MFD: Microfinance (1) 2023-07-10
  18. NEP-TID: Technology and Industrial Dynamics (1) 2022-05-23

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