Results 11 to 20 of about 24,275 (283)

Profit shifting and corruption

International Tax and Public Finance, 2020
This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to the analysis of profit shifting of multinationals. Using a theoretically derived corruption weighted tax differential, we show that corruption increases profit shifting of European firms.
Katarzyna Bilicka, André Seidel
exaly   +5 more sources

Profit shifting and tax‐rate uncertainty [PDF]

Journal of Business Finance and Accounting, 2020
AbstractUsing firm‐level data for 1,084 parent firms in 24 countries and for 9,497 subsidiaries in 54 countries, we show that tax‐motivated profit shifting is larger among subsidiaries in countries that have stable corporate tax rates over time. Our findings further suggest that firms move away from transfer pricing and toward intragroup debt shifting ...
Manthos D Delis, Iftekhar Hasan, Panagiotis Karavitis   +2 more
exaly   +4 more sources

Searching for profit-shifting in China [PDF]

Economics: Journal Articles, 2018
Abstract This paper investigates profit-shifting behavior among multinational corporations (MNCs) in China. The authors exploit the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to estimate the relationship between profits and tax rates.
Xuefeng Qian, Bifei Tian, W. Robert Reed, Ziruo Chen   +3 more
doaj   +8 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, Daniel H. Pick, Steve McCorriston   +2 more
doaj   +4 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   +3 more sources

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.
Kundelis Egidijus, Legenzova Renata, Kartanas Julijonas   +2 more
doaj   +3 more sources

More on the profit shifting costs function. Analysis of the literature and other modelling approaches

Cogent Economics & Finance, 2023
In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First, we describe the modelling approaches of such costs functions and provide a synthesized analysis.
Mohamed Rachidi, Abdeslam El Moudden
doaj   +3 more sources

Doctors’ job shifts between non-profit and for-profit healthcare organisations: evidence from a national panel of doctors [PDF]

BMC Research Notes
Objective Concerns have been raised about doctors shifting jobs from non-profit to for-profit healthcare, leaving non-profit organisations understaffed. This study explores the extent and underlying reasons for such job transitions.
Elin Anita Fadum, Fredrik Bååthe, Berit Bringedal, Karin Isaksson Rø, Erlend Hem   +4 more
doaj   +2 more sources

Profit shifting from Nigeria to Europe: The impact on human rights. [PDF]

PLOS Global Public Health
The United Nations Universal Declaration of Human Rights states that everyone is entitled to economic and social rights essential to survive and thrive (Articles 25 and 26) and everyone is entitled to a social and international order in which their ...
Rachel Etter-Phoya, Stuart Murray, Stephen Hall, Michael Masiya, Bernadette O'Hare   +4 more
doaj   +2 more sources

Taxes, Leverage, and Profit Shifting in Banks

Economies
The 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, Lucas Ayres Barreira de Campos Barros, Marcelo Daniel Araujo Ermel   +2 more
doaj   +3 more sources