Results 271 to 280 of about 30,057 (299)
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Profit Shifting and Tax Uncertainty
SSRN Electronic Journal, 2016We demonstrate the importance for the potency of profit shifting activity of risk factors related to macroeconomic and fiscal stability in countries where multinational subsidiaries reside. Using firm-level data for 1,241 parent firms from 24 countries and 12,698 subsidiaries in 43 countries, we first identify prevalent profit-shifting in periods (or ...
Manthos D. Delis +2 more
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2019
Abstract This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting.
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Abstract This chapter focuses on the role of states in actively procuring profit shifting across borders. The effects of global profit shifting and the associated revenue losses suffered by countries at every income level can be attributed to those jurisdictions that procure the majority of global profit shifting.
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Profit Shifting in a Globalized World
AEA Papers and Proceedings, 2019This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help explain these divergent estimates.
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SSRN Electronic Journal, 2019
This research note describes the plausible magnitude of US revenue loss due to profit shifting, building on recent developments in the literature as well as new country-by-country data on US multinational companies in 2017. In the past, the most complete data sources have all shown large magnitudes of profit shifting, suggesting substantial revenue ...
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This research note describes the plausible magnitude of US revenue loss due to profit shifting, building on recent developments in the literature as well as new country-by-country data on US multinational companies in 2017. In the past, the most complete data sources have all shown large magnitudes of profit shifting, suggesting substantial revenue ...
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Base Erosion and Profit Shifting
2016BEPS is an acronym for “base erosion and profit shifting” and refers to tax planning strategies that exploit gaps and mismatches in tax rules to make profits “disappear” for tax purposes or to shift profits to locations where there is little or no real activity but the taxes are low, resulting in little or no overall corporate tax being paid ...
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Profit Shifting and Tax Response of Multinational Banks
SSRN Electronic Journal, 2014This paper analyzes multinational banks’ response to taxation. For the empirical analysis we use firm-level bank data from the Bankscope database. We find significant tax effects on reported profits of bank subsidiaries. The magnitude for the tax response of reported profits doubles the effects found in previous studies for non-financial MNEs.
Julia Merz, Michael Overesch
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Tax enforcement and corporate profit shifting
Applied Economics Letters, 2016ABSTRACTWe present empirical evidence suggesting that weak tax enforcement proxied by the extent of tax evasion in a country acts like a lower corporate tax rate in attracting profits of multinational corporations.
Baumann, Florian +4 more
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Will farm profits shift in 2013? [PDF]
, 2012 Despite a severe drought, profits in the U.S. farm sector soared in 2012. Beginning in late June, U.S. crops and pastures wilted under one of the worst droughts in history. Although total farm incomes remained high, the drought exacerbated a widening gulf in profitability between the crop and livestock sectors.
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Tax competition in the presence of profit shifting
Journal of Public Economics, 2023Steeve Mongrain
exaly
Corporate Governance and Profit Shifting: The Role of the Audit Committee
European Accounting Review, 2023Manthos D Delis +2 more
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