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Profit Shifting in the EU: Evidence from Germany
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Cited by:
- Karkinsky, Tom & Riedel, Nadine, 2012.
"Corporate taxation and the choice of patent location within multinational firms,"
Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0931, Oxford University Centre for Business Taxation.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
- Castillo Murciego, Ángela & López-Laborda, Julio, 2017.
"Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-47.
- Castillo Murciego, Ángela & López Laborda, Julio, 2016. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics Discussion Papers 2016-28, Kiel Institute for the World Economy (IfW Kiel).
- Jean Hindriks & Susana Peralta & Shlomo Weber, 2014.
"Local Taxation of Global Corporation: A Simple Solution,"
Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65.
- HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2013. "Local taxation of global corporation: a simple solution," LIDAM Discussion Papers CORE 2013011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Hindriks, Jean & Peralta, Susana & Weber, Shlomo, 2013. "Local taxation of global corporations: a simple solution," CEPR Discussion Papers 9350, C.E.P.R. Discussion Papers.
- HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2014. "Local taxation of global corporation: a simple solution," LIDAM Reprints CORE 2616, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Jan Hendrik Fisch & Bjoern Schmeisser, 2020. "Phasing the operation mode of foreign subsidiaries: Reaping the benefits of multinationality through internal capital markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1223-1255, October.
- Daniel Anarfi & Danuše Nerudová, 2018. "Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 729-736.
- Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
- Schindler, Dirk & Schjelderup, Guttorm, 2012.
"Debt shifting and ownership structure,"
European Economic Review, Elsevier, vol. 56(4), pages 635-647.
- Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013.
"Effective labor taxation and the international location of headquarters,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
- Gomes, Pedro & Pouget, Francois, 2008.
"Corporate tax competition and the decline of public investment,"
Working Paper Series
928, European Central Bank.
- Pedro Gomes & Francois Pouget, 2008. "Corporate Tax Competition and the Decline of Public Investment," CESifo Working Paper Series 2384, CESifo.
- Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
- Marcel Gérard, 2006.
"Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal,"
European Economy - Economic Papers 2008 - 2015
265, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Marcel Gérard, 2006. "Reforming the Taxation of Multijurisdictional Enterprises in Europe, a Tentative Appraisal," CESifo Working Paper Series 1795, CESifo.
- Layna Mosley & Victoria Paniagua & Erik Wibbels, 2020. "Moving markets? Government bond investors and microeconomic policy changes," Economics and Politics, Wiley Blackwell, vol. 32(2), pages 197-249, July.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022.
"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
- Dharmapala, Dhammika & Riedel, Nadine, 2013.
"Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals,"
Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
- Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
- Dharmapala, Dhammika & Riedel, Nadine, 2011. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," FZID Discussion Papers 24-2011, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- Dhammika Dharmapala & Nadine Riedel, 2012. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," CESifo Working Paper Series 3791, CESifo.
- Christoph Spengel & Carsten Wendt, 2007. "A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options," Working Papers 0717, Oxford University Centre for Business Taxation.
- Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023.
"Tax competition in the presence of profit shifting,"
Journal of Public Economics, Elsevier, vol. 224(C).
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2020. "Tax Competition in Presence of Profit Shifting," Discussion Papers dp20-04, Department of Economics, Simon Fraser University.
- Steeve Mongrain & David Oh & Tanguy van Ypersele, 2023. "Tax competition in the presence of profit shifting," Post-Print hal-04184030, HAL.
- Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
- von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
- Christian Baretti & Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 6(03), pages 50-59, October.
- Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
- Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019.
"The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets,"
Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
- Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2017. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Discussion Papers 14/2017, Deutsche Bundesbank.
- Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
- Céline Azémar & Gregory Corcos, 2009.
"Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing,"
The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
- Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
- Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2018.
"Searching for profit-shifting in China,"
Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
- Xuefeng Qian & Bifei Tian & W. Robert Reed & Ziruo Chen, 2018. "Searching for Profit-Shifting in China," Working Papers in Economics 18/08, University of Canterbury, Department of Economics and Finance.
- Sebastian Beer & Ruud de Mooij & Li Liu, 2020.
"International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots,"
Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
- Sebastian Beer & Ruud A. de Mooij & Ms. Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," IMF Working Papers 2018/168, International Monetary Fund.
- Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
- Dischinger, Matthias & Riedel, Nadine, 2008.
"Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms,"
Discussion Papers in Economics
4450, University of Munich, Department of Economics.
- Matthias Dischinger & Nadine Riedel, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Working Papers 060, Bavarian Graduate Program in Economics (BGPE).
- Goyal, Ashima, 2015. "Emergence of cross-border taxation and firm behaviour," MPRA Paper 79819, University Library of Munich, Germany.
- Dominika Langenmayr & Li Liu, 2020.
"Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK,"
CESifo Working Paper Series
8047, CESifo.
- 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.
- Lee, Namryoung & Swenson, Charles, 2016. "Effects of overseas subsidiaries on worldwide corporate taxes," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 26(C), pages 47-59.
- An, Zhiyong & Tan, Congyan, 2014. "Taxation and income shifting: Empirical evidence from a quasi-experiment in China," Economic Systems, Elsevier, vol. 38(4), pages 588-596.
- Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012.
"Corporate tax effects on the quality and quantity of FDI,"
European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
- Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers 1013, Oxford University Centre for Business Taxation.
- Langenmayr Dominika, 2015.
"Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
- Dominika Langenmayr, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Working Papers 112, Bavarian Graduate Program in Economics (BGPE).
- Langenmayr, Dominika, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics 12419, University of Munich, Department of Economics.
- Brandstetter, Laura & Jacob, Martin, 2013. "Do corporate tax cuts increase investments?," arqus Discussion Papers in Quantitative Tax Research 153, arqus - Arbeitskreis Quantitative Steuerlehre.
- Dischinger, Matthias & Riedel, Nadine, 2011.
"Corporate taxes and the location of intangible assets within multinational firms,"
Journal of Public Economics, Elsevier, vol. 95(7-8), pages 691-707, August.
- Dischinger, Matthias & Riedel, Nadine, 2011. "Corporate taxes and the location of intangible assets within multinational firms," Journal of Public Economics, Elsevier, vol. 95(7), pages 691-707.
- Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics 5294, University of Munich, Department of Economics.
- Gebhardt Heinz & Siemers Lars-H. R., 2017.
"Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten,"
Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
- Heinz Gebhardt & Lars-H. R. Siemers, 2016. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Volkswirtschaftliche Diskussionsbeiträge 180-16, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
- Doina Maria Rădulescu & Michael Stimmelmayr, 2008. "Die Unternehmensteuerreform 2008: Eine Reformalternative für Deutschland?," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 19-36, February.
- Riedl, Aleksandra & Rocha-Akis, Silvia, 2007.
"Testing the tax competition theory: How elastic are national tax bases in western Europe?,"
Department of Economics Working Paper Series
112, WU Vienna University of Economics and Business.
- Aleksandra Riedl & Silvia Rocha-Akis, 2007. "Testing the tax competition theory: How elastic are national tax bases in western Europe?," Department of Economics Working Papers wuwp112, Vienna University of Economics and Business, Department of Economics.
- Aleksandra Riedl & Silvia Rocha-Akis, 2008. "Testing the tax competition theory: How elastic are national tax bases in Western Europe?," Working Papers 142, Oesterreichische Nationalbank (Austrian Central Bank).
- 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.
- Nadja Dwenger & Viktor Steiner, 2008.
"Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data,"
Discussion Papers of DIW Berlin
829, DIW Berlin, German Institute for Economic Research.
- Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
- Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018. "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 649-675, August.
- Tatjana Jovanovic & Maja Klun, 2017. "Tax Policy Assessment in Slovenia – Case of Interest Tax Shield," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 1-17, March.
- Langenmayr, Dominika & Liu, Li, 2023.
"Home or away? Profit shifting with territorial taxation,"
Journal of Public Economics, Elsevier, vol. 217(C).
- Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
- Matthias Wrede, 2013. "Multinational Financial Structure and Tax Competition," Swiss Journal of Economics and Statistics (SJES), Swiss Society of Economics and Statistics (SSES), vol. 149(III), pages 381-404, September.
- Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
- Gumpert, Anna & Hines, James R. & Schnitzer, Monika, 2011.
"The use of tax havens in exemption regimes,"
Discussion Paper Series 1: Economic Studies
2011,30, Deutsche Bundesbank.
- Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011. "The Use of Tax Havens in Exemption Regimes," NBER Working Papers 17644, National Bureau of Economic Research, Inc.
- Hines, James & Schnitzer, Monika & Gumpert, Anna, 2012. "The use of tax havens in exemption regimes," CEPR Discussion Papers 8943, C.E.P.R. Discussion Papers.
- Gumpert, Anna & Hines Jr., James R. & Schnitzer, Monika, 2012. "The use of tax havens in exemption regimes," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 381, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Robert E. Lipsey, 2009.
"Measuring International Trade in Services,"
NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 27-70,
National Bureau of Economic Research, Inc.
- Robert E. Lipsey, 2006. "Measuring International Trade in Services," NBER Working Papers 12271, National Bureau of Economic Research, Inc.
- Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
- Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314.
- Alex Cobham & Petr Janský, 2019. "Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 91-110, January.
- Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014.
"Unobserved tax avoidance and the tax elasticity of FDI,"
Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
- Peter Egger & Valeria Merlo & Georg Wamser, 2014. "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series 4921, CESifo.
- Athiphat Muthitacharoen, 2020. "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers 127, Puey Ungphakorn Institute for Economic Research.
- International Monetary Fund, 2008. "Kingdom of the Netherlands: Netherlands: Selected Issues," IMF Staff Country Reports 2008/172, International Monetary Fund.
- 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.
- Schindler, Dirk & Schjelderup, Guttorm, 2008.
"Multinationals, Minority Ownership and Tax-Efficient Financing Structures,"
Discussion Papers
2008/19, Norwegian School of Economics, Department of Business and Management Science.
- Dirk Schindler & Guttorm Schjelderup, 2010. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," CESifo Working Paper Series 3034, CESifo.
- Cristian - Marian Barbu, 2011. "Multinational Companies - Between Restructuring and Transfer Pricing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 33-45, December.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022.
"Fiscal consequences of corporate tax avoidance,"
WIDER Working Paper Series
wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers IES 2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers halshs-04174683, HAL.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský & Katarzyna Anna Bilicka, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CESifo Working Paper Series 10415, CESifo.
- Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
- Pham, Anh, 2020. "Effects of temporary corporate income tax cuts: Evidence from Vietnam," Journal of Development Economics, Elsevier, vol. 146(C).
- Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des," CEPR Discussion Papers 8460, C.E.P.R. Discussion Papers.
- Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015.
"What Do We Know about the Tax Planning of German-based Multinational Firms?,"
ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
- Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
- repec:diw:diwwpp:dp1303 is not listed on IDEAS
- Dominik von Hagen & Oliver Hahn & Fabian Nicolas Pönnighaus, 2017. "Nutzen deutsche Konzerne Belgien als Finanzierungsstandort? [Do German corporations use Belgium as a financing location?]," Schmalenbach Journal of Business Research, Springer, vol. 69(4), pages 441-475, November.
- Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
- Becker, Johannes & Riedel, Nadine, 2012.
"Cross-border tax effects on affiliate investment—Evidence from European multinationals,"
European Economic Review, Elsevier, vol. 56(3), pages 436-450.
- Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers 0816, Oxford University Centre for Business Taxation.
- Dhammika Dharmapala, 2014.
"What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature,"
Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 421-448, December.
- Dhammika Dharmapala, 2014. "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series 4612, CESifo.
- Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2017. "Under cover: detecting the existence of profit-shifting in China," Economics Discussion Papers 2017-26, Kiel Institute for the World Economy (IfW Kiel).
- Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
- Dischinger, Matthias & Riedel, Nadine, 2010. "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics 11352, University of Munich, Department of Economics.
- Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.
- Jan Hendrik Fisch & Bjoern Schmeisser, 0. "Phasing the operation mode of foreign subsidiaries: Reaping the benefits of multinationality through internal capital markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 0, pages 1-33.
- Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
- Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
- Johannes Becker & Clemens Fuest, 2007. "Steuerpolitische Perspektiven der Unternehmensteuerreform 2008," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 39-48.
- Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 5661, University of Munich, Department of Economics.
- Axel Prettl & Dominik Hagen, 2023. "Multinational ownership patterns and anti-tax avoidance legislation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(3), pages 565-634, June.
- Danuse Nerudova & Veronika Solilova & Marek Litzman & Petr Janský, 2020. "International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations," Development Policy Review, Overseas Development Institute, vol. 38(1), pages 124-139, January.
- 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.
- Matthias Wrede, 2009.
"Multinational Capital Structure and Tax Competition,"
MAGKS Papers on Economics
200934, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Matthias Wrede, 2010. "Multinational Capital Structure and Tax Competition," CESifo Working Paper Series 3041, CESifo.
- Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals’ profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(4), pages 965-994, November.
- Hansson, Åsa & Olofsdotter, Karin & Thede, Susanna, 2016. "Do Multinationals Pay Less in Taxes than Domestic Firms? Evidence from the Swedish Manufacturing Sector," Working Papers 2016:17, Lund University, Department of Economics.
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