Profit shifting and industrial heterogeneity
Year of publication: |
2020
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Authors: | Barriosand, Salvador ; D'Andria, Diego |
Published in: |
CESifo economic studies : a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford University Press, ISSN 1612-7501, ZDB-ID 2108821-4. - Vol. 66.2020, 2, p. 134-156
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Subject: | profit shifting | multinational firm | corporate tax | multilevel models | intangible assets | micro data | Gewinnverlagerung | Income shifting | Multinationales Unternehmen | Transnational corporation | Immaterielle Werte | Intangible assets | Körperschaftsteuer | Corporate income tax | Schätzung | Estimation | Unternehmensbesteuerung | Corporate taxation | Steuerwirkung | Tax effects | Theorie | Theory |
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