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Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data

Citations

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Cited by:

  1. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  2. 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.
  3. Michael Overesch & Leon G. A. Reichert & Georg Wamser, 2023. "The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations," CESifo Working Paper Series 10310, CESifo.
  4. Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
  5. 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.
  6. Clemens Fuest & Jean Pisani-Ferry, 2020. "Financing the EU: New Context, New Responses," EconPol Policy Reports 24, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
  7. Shao, Yanmin & Li, Junlong & Zhang, Xueli, 2024. "Outward foreign direct investment and green technology innovation: A company and host country perspective," Technological Forecasting and Social Change, Elsevier, vol. 203(C).
  8. Liu, Wei & Zhao, Zhihui & Wen, Zhao & Cheng, Shixiong, 2022. "Environmental regulation and OFDI: Evidence from Chinese listed firms," Economic Analysis and Policy, Elsevier, vol. 75(C), pages 191-208.
  9. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
  10. 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.
  11. Nabavi Pardis & Nordström Martin, 2023. "The Impact Assessment of Implementing a Global Minimum Tax for MNEs in Sweden," Nordic Tax Journal, Sciendo, vol. 2023(1), pages 111-123, December.
  12. Ambareen Beebeejaun & Nilakshi Bickharry, 2024. "A critical analysis of economic substance rules of Mauritius: a comparative study with Cayman Islands," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(6), pages 1693-1708, December.
  13. 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.
  14. 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).
  15. Mattos, Enlinson & Bressan, Rafael, 2022. "Nontariff barriers, trading companies and customs duties evasion," Textos para discussão 560, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
  16. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 114235, University Library of Munich, Germany.
  17. Vera Santomartino & Barbara Bratta & Paolo Acciari, . "Analysing MNEs structure and activities using country-by-country reports. Evidence from the Italian dataset," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  18. 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).
  19. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
  20. 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.
  21. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  22. 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.
  23. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
  24. 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.
  25. Alessandro Chiari, 2024. "Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset," Review of Development Economics, Wiley Blackwell, vol. 28(2), pages 600-629, May.
  26. Lompo, Miaba Louise & Ouoba, Marie Madeleine, 2022. "How they hide money? An investigation on tax evasion of large corporations and wealthy taxpayers," MPRA Paper 113410, University Library of Munich, Germany.
  27. Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Gewinnverlagerung deutscher Großunternehmen in Niedrigsteuerländer – Wie hoch sind die Steueraufkommensverluste?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(01), pages 38-42, January.
  28. DOBRESCU, Edith Mihaela & DOBRESCU, Emilian M., 2021. "Free Trade Areas And The Fiscal Haven," Journal of Financial and Monetary Economics, Centre of Financial and Monetary Research "Victor Slavescu", vol. 9(1), pages 23-29, October.
  29. Sandonis, Joel & Yermukanova, Binur, 2024. "Tax motivated vertical FDI and transfer pricing," Economic Modelling, Elsevier, vol. 139(C).
  30. Yang, Yongwen & Lee, Juhee, 2024. "Assessing Tax Revenue Implications of Environmental Policy: A Case Study of China’s Channel City Policy," 2024 Annual Meeting, July 28-30, New Orleans, LA 344021, Agricultural and Applied Economics Association.
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