Taxes, profit shifting, and the real activities of MNEs : evidence from corporate tax notches
Year of publication: |
July 2023
|
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Authors: | Hansen, Jaqueline ; Merlo, Valeria ; Wamser, Georg |
Publisher: |
Munich, Germany : CESifo |
Subject: | corporate taxation | profit shifting anti-tax-avoidance rules | multinational enterprise | firm organization | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuerwirkung | Tax effects | Auslandsinvestition | Foreign investment | Steuervermeidung | Tax avoidance |
Extent: | 1 Online-Ressource (circa 52 Seiten) Illustrationen |
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Series: | CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. 10593 (2023) |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | hdl:10419/279344 [Handle] |
Classification: | F23 - Multinational Firms; International Business ; H25 - Business Taxes and Subsidies |
Source: | ECONIS - Online Catalogue of the ZBW |
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