Results 11 to 20 of about 30,057 (299)
Taxes, Leverage, and Profit Shifting in Banks
EconomiesThe goal of this research is to investigate whether taxation affects the leverage decisions of banks and if the response of leverage to tax increases depends on profit-shifting opportunities available to individual banks. This topic remains controversial
Arthur José Cunha Bandeira de Mello Joia +2 more
doaj +3 more sources
Export Subsidies and Profit-Shifting in Vertical Markets
Journal of Agricultural and Resource Economics, 2001 This study examines the interaction between export subsidies and profit-shifting in a vertical production system consisting of agricultural commodity production, and intermediate and final good processing, where the latter two stages may be characterized
Ian M. Sheldon +2 more
doaj +3 more sources
Profit Shifting and FDI Restrictions [PDF]
SSRN Electronic Journal, 2016 Tariffs have almost completely disappeared but various restrictions on foreign entry remain for multinationals. Many trade agreements and Bilateral Investment Treaties (BITs) have been signed to lower tariffs and reduce the risks of expropriation. Why do
Lebrand, Mathilde
core +4 more sources
The Effects of Multinationals’ Profit Shifting Activities on Real Investments [PDF]
SSRN Electronic Journal, 2007 This paper investigates whether the size of multinationals’ real investments in a high-tax country is affected by profit shifting activities. A simple theoretical analysis shows that tax rates abroad impact the cost of capital in the presence of profit ...
Overesch, Michael
core +8 more sources
Profit Shifting and Productivity Mismeasurement [PDF]
, 2000 This note identifies profit shifting in response to cross-countrydifferences in corporate tax rates as a source of productivitymismeasurement. To quantify the magnitude of mismeasurement, theprofit-shifting effect is isolated from other possible effects ...
Bartelsman, E.J., Beetsma, R.M.W.J.
core +10 more sources
Organizational Capacity and Profit Shifting [PDF]
SSRN Electronic Journal, 2021 This paper analyses the effect of a firm’s organizational capacity on the reported profitability of multinational enterprises (MNEs). Better organizational practices improve productivity and the potential taxable profits of firms. However, higher adoption of these practices may also enable more efficient allocation of profits across tax jurisdictions ...
Katarzyna Bilicka, Daniela Scur
openaire +2 more sources
Lifestyle taxes in the presence of profit shifting [PDF]
Journal of Economics, 2020 AbstractThe consumption of unhealthy products generates significant externalities in terms of increased future health care costs to society. Lifestyle taxes are attracting increasing attention as a measure by which to discourage over-consumption and correct such externalities.
Rosella Levaggi +2 more
openaire +3 more sources
Profit Shifting and Industrial Heterogeneity [PDF]
CESifo Economic Studies, 2019 Abstract Base erosion and profit shifting undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged rapidly along the traditional use of ...
Diego d'Andria, Salvador Barrios
openaire +2 more sources
Profit Shifting in Two‐Sided Markets [PDF]
International Journal of the Economics of Business, 2009 Abstract We investigate how multinational two‐sided platform firms set their prices on intra‐firm transactions. Two‐sided platform firms derive income from two customer groups that are connected through at least one positive network externality from one group to the other. A main finding is that, even in the absence of taxation, transfer prices deviate
Schindler, Dirk, Schjelderup, Guttorm
openaire +4 more sources
Profit shifting of multinational corporations worldwide
World Development, 2021 Multinational corporations (MNCs) avoid taxes by shifting their profits from countries where real activity takes place towards tax havens, depriving governments worldwide of billions of tax revenue. Earlier research investigating the scale and distribution of profit shifting has faced methodological and data challenges, both of which we address. First,
Javier Garcia-Bernardo, Petr Janský
openaire +6 more sources