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Profit Shifting in the EU : Evidence from Germany

Weichenrieder, Alfons J. - 2021

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable...

Persistent link: https://www.econbiz.de/10013316976

Corporate Profit Shifting and the Role of Tax Havens : Evidence from German Country-by-Country Reporting Data

Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021

annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …

Persistent link: https://www.econbiz.de/10013250044

Trade shocks, fertility, and marital behavior

Giuntella, Osea; Rotunno, Lorenzo; Stella, Luca - 2021

Using longitudinal data from the German Socio-Economic Panel, we analyze the effects of exposure to trade on the fertility and marital behavior of German workers. We find that individuals working in sectors that were more affected by import competition from Eastern Europe and suffered worse...

Persistent link: https://www.econbiz.de/10012502073

Pennies from Haven : Wages and Profit Shifting

Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022

Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...

Persistent link: https://www.econbiz.de/10013299336

Sales and Markup Dispersion : Theory and Empirics

Mrazova, Monika - 2019

We derive exact conditions relating the distributions of firm productivity, sales, output, and markups to the form of demand in monopolistic competition. Applications include a new “CREMR” demand function (Constant Revenue Elasticity of Marginal Revenue): it is necessary and sufficient for...

Persistent link: https://www.econbiz.de/10012892151

Offshoring and labor income risk : an empirical investigation

Hogrefe, Jan; Yao, Yao - 2012

This paper analyses how increased offshoring impacts on labor income risk. It is therefore distinct from a large number of studies explaining the level effects of globalization on the labor market in that it takes a look at effects on the variability of incomes. It provides an assessment that...

Persistent link: https://www.econbiz.de/10009681406

The (Structural) Gravity of Epidemics

Cuñat, Alejandro - 2020

Epidemiological models assume gravity-like interactions of individuals across space without microfoundations. We combine a simple epidemiological frame-work with a dynamic model of individual location choice. The model predicts that flows of people across space obey a structural gravity...

Persistent link: https://www.econbiz.de/10012833717

Gravity Without Apology : The Science of Elasticities, Distance, and Trade

Carrère, Céline - 2020

Gravity as both fact and theory is one of the great success stories of recent research on international trade, and has featured prominently in the policy debate over Brexit. We first review the facts, noting the overwhelming evidence that trade tends to fall with distance. We then introduce some...

Persistent link: https://www.econbiz.de/10012839359

Exititis in the UK : Gravity Estimates in the Aftermath of Brexit

Brakman, Steven; Garretsen, Harry; Kohl, Tristan - 2021

The withdrawal of the United Kingdom from the European Union has had disruptive effects on international trade. As part of its ‘Global Britain’ strategy, in the wake of Brexit, the UK is pursuing a series of Free Trade Agreements with countries around the world, including Canada, Japan,...

Persistent link: https://www.econbiz.de/10013212259

Unlocking New Methods to Estimate Country-Specific Trade Costs and Trade Elasticities

Freeman, Rebecca; Larch, Mario; Theodorakopoulos, Angelos; … - 2021

We propose new methods to identify the full impact of country-specific characteristics on bilateral trade flows within the framework of ‘the new quantitative trade model.’ We complement theory with a simple two-stage estimating procedure, and offer a proof of concept by quantifying the...

Persistent link: https://www.econbiz.de/10013312849

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