This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms’ profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …

This paper analyzes measures that limit firms' profit shifting activities in a model that incorporates heterogeneous … limiting profit shifting, such rules entail costs. As the regulations can only focus on the means to shift profits, not on … profit shifting itself, they impose costs on all firms, no matter whether these firms shift profits abroad or not. In the …