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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
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Assessing Profit Shifting in Lithuanian Firms [PDF]
SHS Web of Conferences, 2021 Research background:Multinational enterprises (MNEs) employ tax avoidance by ability to use differences in tax systems of various countries to successfully incur effective tax rate that is lower than the statutory one. Literature analysis revealed that previous research rarely concentrated on profit shifting practices in small economies.
Kundelis, Egidijus +2 more
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Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity [PDF]
, 2011 This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous firm productivity and monopolistic competition. Such measures, e.g.
Langenmayr, Dominika
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Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms [PDF]
, 2008 Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting–relevant ...
Dischinger, Matthias, Riedel, Nadine
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The Role of Headquarters Firms in Multinational Profit Shifting Strategies [PDF]
, 2010 This paper stresses the special role of multinational headquarters in corporate profit shifting strategies. Using a large panel of European firms, we show that multinational enterprises (MNEs) are reluctant to shift profits away from their headquarters ...
Dischinger, Matthias, Riedel, Nadine
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Pennies from Haven: Wages and Profit Shifting
SSRN Electronic Journal, 2022 Research Council of ...
Alstadsæter, Annette +3 more
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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
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Profit Shifting by Debt Financing in Europe [PDF]
SSRN Electronic Journal, 2010 This article aims at analyzing the link between subsidiaries' capital structure and taxation in Europe. First we introduce a trade-off model, which studies a MNCs' financial strategy and shows how debt policy allows multinational groups to shift profits from low-tax to high-tax jurisdictions.
BARION, Francesca +3 more
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Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits [PDF]
SSRN Electronic Journal, 2018 Abstract Recent empirical research documents a tendency of multinational enterprise affiliates to bunch around zero reported profit. We set up a theoretical model of multinational firm behavior in which we allow for corner solutions in the choice of the optimal transfer price due to insufficient profits or losses of affiliates.
Köthenbürger, Marko +2 more
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Royalty Taxation Under Tax Competition and Profit Shifting [PDF]
SSRN Electronic Journal, 2018 Abstract Multinational corporations increasingly use royalty payments for intellectual property rights to shift profits globally. This not only threatens the tax base of countries worldwide but also affects the nature of tax competition.
S. Juranek, D. Schindler, A. Schneider
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