In this paper, we study another approach to the profit shifting costs function of multinational profit shifting. First … new cost function. We expand the literature by including a relationship between profit shifting costs and tax uncertainty … our results in conjunction with the literature, emphasizing that profit shifting costs and tax uncertainty cause more …

discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show … may be exploited to better understand tax-motivated profit shifting. This approach suggests a semi-tax elasticity of pre …