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Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals

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Cited by:

  1. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  2. Laura Dobbins & Martin Jacob, 2016. "Do corporate tax cuts increase investments?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 731-759, November.
  3. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 0. "Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data," The World Bank Economic Review, World Bank, vol. 34(3), pages 790-809.
  4. Lisa De Simone & Lillian F. Mills & Bridget Stomberg, 2019. "Using IRS data to identify income shifting to foreign affiliates," Review of Accounting Studies, Springer, vol. 24(2), pages 694-730, June.
  5. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
  6. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
  7. Dhammika Dharmapala, 2016. "The Economics of Corporate and Business Tax Reform," CESifo Working Paper Series 5864, CESifo.
  8. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
  9. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
  10. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  11. Lu, Bing & Wang, Yaqi, 2024. "Multinationals' profits in China: Impact of tax avoidance," Journal of International Money and Finance, Elsevier, vol. 140(C).
  12. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
  13. 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.
  14. Nadine Riedel & Martin Simmler, 2018. "Large and Influential: Firm Size and Governments' Corporate Tax Rate Choice," CESifo Working Paper Series 6904, CESifo.
  15. Goyal, Ashima, 2015. "Emergence of cross-border taxation and firm behaviour," MPRA Paper 79819, University Library of Munich, Germany.
  16. Athiphat Muthitacharoen, 2023. "Location Choice And Tax Responsiveness Of Foreign Multinationals: Evidence From Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 68(01), pages 217-242, March.
  17. De Simone, Lisa & Klassen, Kenneth J. & Seidman, Jeri K., 2022. "The effect of income-shifting aggressiveness on corporate investment," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  18. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo.
  19. Elemes, Anastasios & Blaylock, Bradley & Spence, Crawford, 2021. "Tax-motivated profit shifting in big 4 networks: Evidence from Europe," Accounting, Organizations and Society, Elsevier, vol. 95(C).
  20. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
  21. Sara L. McGaughey & Pascalis Raimondos & Lisbeth La Cour, 2018. "What is a Foreign Firm? Implications for Productivity Spillovers," CESifo Working Paper Series 7109, CESifo.
  22. 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).
  23. David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
  24. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
  25. Joana Andrade Vicente, . "Arguments for implementing formulary apportionment in the European Union," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  26. 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.
  27. Dhammika Dharmapala, 2020. "The Tax Elasticity of Financial Statement Income: Implications for Current Reform Proposals," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1047-1064, December.
  28. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
  29. Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
  30. Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics, Canadian Economics Association, vol. 50(4), pages 965-994, November.
  31. Daniel Anarfi & Danuše Nerudová, 2017. "Profit-Shifting Activities in the Mining Sector: Evidence from the Czech Republic," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 3(1), pages 5-12.
  32. Giulia Zilio, 2017. "Cross-Country Differences in Corporate Tax Rates, Anti-Tax Avoidance Rules, and Base Erosion Profit Shifting," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  33. Sarah Clifford, 2017. "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series 17-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  34. 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).
  35. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
  36. Chen, Dong & Li, Yi & Lu, Jiani & Li, Chenming, 2024. "Do international tax treaties govern financial report quality?," Research in International Business and Finance, Elsevier, vol. 69(C).
  37. Dominika Langenmayr & Franz Reiter, 2022. "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
  38. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2016. "Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 335-355.
  39. Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
  40. 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).
  41. Arulampalam, Wiji & Devereux, Michael P. & Liberini, Federica, 2019. "Taxes and the location of targets," Journal of Public Economics, Elsevier, vol. 176(C), pages 161-178.
  42. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
  43. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
  44. 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.
  45. 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.
  46. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
  47. 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.
  48. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
  49. Hussain, Adam, 2023. "Effect of Tax Cut on Investment: Evidence from Indian Manufacturing firms," Working Papers 23/390, National Institute of Public Finance and Policy.
  50. Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A., 2015. "The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 182-202.
  51. 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.
  52. Koethenbuerger, Marko & Stimmelmayr, Michael, 2016. "Taxing multinationals in the presence of internal capital markets," Journal of Public Economics, Elsevier, vol. 138(C), pages 58-71.
  53. 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.
  54. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
  55. Chen, Xikai & Lu, Meiting & Shan, Yaowen, 2020. "Changes in corporate effective tax rates during three decades in Japan," Pacific-Basin Finance Journal, Elsevier, vol. 62(C).
  56. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
  57. 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.
  58. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
  59. 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.
  60. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
  61. Guttorm Schjelderup, 2015. "Taxing Mobile Capital and Profits: The Nordic Welfare States," CESifo Working Paper Series 5603, CESifo.
  62. Julien Martin, 2018. "Planification fiscale des sociétés québécoises et recours aux paradis fiscaux," CIRANO Project Reports 2018rp-20, CIRANO.
  63. 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.
  64. Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  65. Dirk Schindler & Guttorm Schjelderup, 2013. "Transfer Pricing and Debt Shifting in Multinationals," CESifo Working Paper Series 4381, CESifo.
  66. Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
  67. Mihir A. Desai & Dhammika Dharmapala, 2015. "Interest Deductions in a Multijurisdictional World," National Tax Journal, National Tax Association;National Tax Journal, vol. 68(3), pages 653-680, September.
  68. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010b (Revised version May, World Institute for Development Economic Research (UNU-WIDER).
  69. Joana Andrade Vicente, 2021. "Tax us, if you can: a game theoretic approach to profit shifting within the European Union," Working Papers REM 2021/0206, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
  70. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  71. Duan, Tinghua & Ding, Rong & Hou, Wenxuan & Zhang, John Ziyang, 2018. "The burden of attention: CEO publicity and tax avoidance," Journal of Business Research, Elsevier, vol. 87(C), pages 90-101.
  72. Lampenius, Niklas & Shevlin, Terry & Stenzel, Arthur, 2021. "Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  73. Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
  74. Hasan, Iftekhar & Karavitis, Panagiotis & Kazakis, Pantelis & Leung, Woon Sau, 2019. "Corporate Social Responsibility and Profit Shifting," MPRA Paper 91580, University Library of Munich, Germany.
  75. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
  76. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 27-48, June.
  77. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
  78. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series 123, World Institute for Development Economic Research (UNU-WIDER).
  79. 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.
  80. Joana Andrade Vicente, 2023. "Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises," Working Papers REM 2023/0286, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
  81. Giuseppe Pulina & Skerdilajda Zanaj, 2022. "Tax competition and phantom FDI," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1342-1363, December.
  82. 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.
  83. 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.
  84. Giordano Mion & Manuel Tong Koecklin, 2021. "The Impact of Offshore Profit Shifting on the Measurement of GDP: The Case of the UK," Economic Statistics Centre of Excellence (ESCoE) Discussion Papers ESCoE DP-2021-05, Economic Statistics Centre of Excellence (ESCoE).
  85. Grosskurth, Philipp, 2019. "Dynamic structure - Dynamic results? Re-estimating profit shifting with historical ownership data," Ruhr Economic Papers 811, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  86. Clifford, Sarah, 2019. "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, vol. 173(C), pages 44-71.
  87. Vedang Ratan VATSA, 2018. "Base erosion and profit shifting in multinational corporations," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(3(616), A), pages 179-186, Autumn.
  88. 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.
  89. Egger, Peter H. & Strecker, Nora M. & Zoller-Rydzek, Benedikt, 2020. "Estimating bargaining-related tax advantages of multinational firms," Journal of International Economics, Elsevier, vol. 122(C).
  90. 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.
  91. 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.
  92. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  93. V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
  94. Namryoung Lee, 2018. "R&D Accounting Treatment, R&D State and Tax Avoidance: With a Focus on Biotech Firms," Sustainability, MDPI, vol. 11(1), pages 1-12, December.
  95. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
  96. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
  97. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
  98. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo.
  99. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
  100. Taylor, Grantley & Richardson, Grant, 2013. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 12-25.
  101. Nor Shaipah Abdul Wahab, 2016. "Malaysian multinational companies (MNC): Permanent and temporary nature of tax planning," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1248644-124, December.
  102. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415.
  103. Sara L. McGaughey & Pascalis Raimondos & Lisbeth Cour, 2020. "Foreign influence, control, and indirect ownership: Implications for productivity spillovers," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(9), pages 1391-1412, December.
  104. Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018. "The corporate governance of profit shifting," MPRA Paper 88724, University Library of Munich, Germany.
  105. Sara L. McGaughey & Pascalis Raimondos & Lisbeth Cour, 0. "Foreign influence, control, and indirect ownership: Implications for productivity spillovers," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 0, pages 1-22.
  106. Lumir Abdixhiku, Geoff Pugh, Iraj Hashi, 2018. "Business Tax Evasion in Transition Economies: A Cross-Country Panel Investigation," European Journal of Comparative Economics, Cattaneo University (LIUC), vol. 15(1), pages 11-36, June.
  107. 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.
  108. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.
  109. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
  110. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
  111. 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).
  112. Ludvig Wier & Hayley Reynolds, 2018. "Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
  113. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
  114. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series 128, World Institute for Development Economic Research (UNU-WIDER).
  115. C. S. Agnes Cheng & Peng Guo & Chia‐Hsiang Weng & Qiang Wu, 2021. "Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 621-653, March.
  116. 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.
  117. Joana Andrade Vicente, 2023. "Following a new tax leader: the urge to implement Formulary Apportionment in the European Union," Working Papers REM 2023/0274, ISEG - Lisbon School of Economics and Management, REM, Universidade de Lisboa.
  118. Ji Lee, Ye & Seon Yoo, Ji, 2023. "Loss expectation and income shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  119. 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.
  120. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.
  121. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
  122. Niels Johannesen & Thomas Tørsløv & Ludvig Wier, 2016. "Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data," WIDER Working Paper Series 010a, World Institute for Development Economic Research (UNU-WIDER).
  123. Sunghoon Hong, 2022. "Tax treaties and foreign equity holding companies of multinational corporations," Review of Managerial Science, Springer, vol. 16(2), pages 483-520, February.
  124. Schulte Sasse, Katharina & Watrin, Christoph & Weiß, Falko, 2020. "The alignment between reported profits and real activity in times of the BEPS Action Plan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
  125. Brandstetter, Laura, 2014. "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers 2014/10, Free University Berlin, School of Business & Economics.
  126. Ms. Li Liu, 2018. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK," IMF Working Papers 2018/007, International Monetary Fund.
  127. Dowd, Tim & Landefeld, Paul & Moore, Anne, 2017. "Profit shifting of U.S. multinationals," Journal of Public Economics, Elsevier, vol. 148(C), pages 1-13.
  128. Richard Bolwijn & Bruno Casella & Davide Rigo, . "An FDI-driven approach to measuring the scale and economic impact of BEPS," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  129. Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.
  130. 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.
  131. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series 52, World Institute for Development Economic Research (UNU-WIDER).
  132. Ding, Haoyuan & Fan, Haichao & Li, Chang & Qiu, Larry D., 2023. "The effects of discriminatory protections on cross-border mergers and acquisitions," Journal of Comparative Economics, Elsevier, vol. 51(2), pages 501-523.
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