Does eliminating international profit shifting increase tax revenue in high-tax countries?
Patrice Pieretti (CREA, Université du Luxembourg), Giuseppe Pulina (CREA, Université du Luxembourg)
| Year of publication: |
September, 2015
|
|---|---|
| Authors: | Pieretti, Patrice ; Pulina, Giuseppe |
| Publisher: |
Luxembourg : Center for Research in Economics and Management, University of Luxembourg |
| Subject: | BEPS | Profit shifting | Activity shifting | Tax havens | Multinational firms | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Steueroase | Tax haven | Steuereinnahmen | Tax revenue | Steuerwettbewerb | Tax competition | Steuervermeidung | Tax avoidance | Welt | World | Steuerflucht | Cross-border tax evasion | Auslandsinvestition | Foreign investment |
| Extent: | 1 Online-Ressource (20 Seiten) |
|---|---|
| Series: | CREA discussion paper. - Luxembourg, ZDB-ID 2781743-X. - Vol. 2015-13 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Arbeitspapier ; Working Paper |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011411300