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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
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Global Profit Shifting of Multinational Companies: Evidence from CbCR Micro Data
Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://www.econbiz.de/10013353369
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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/10012492984
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Global Profit Shifting of Multinational Companies : Evidence from CbCR Micro Data
Fuest, Clemens; Greil, Stefan; Hugger, Felix; Neumeier, … - 2022
This paper uses micro data from country-by-country reporting of more than 3600 large multinational companies operating in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits in jurisdictions with effective average tax rates below...
Persistent link: https://www.econbiz.de/10014083323
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Do China and Russia Undermine US Sanctions? Evidence from DiD and Event Study Estimation
Gutmann, Jerg; Neuenkirch, Matthias; Neumeier, Florian - 2022
A frequently employed argument against imposing international sanctions is that rival superpowers are likely to bust sanctions to simultaneously shield the target, harm the sender, and make a profit. We evaluate the legitimacy of this concern by studying the effect of US sanctions on trade flows...
Persistent link: https://www.econbiz.de/10013470358
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Do China and Russia Undermine US Sanctions? Evidence from DiD and Event Study Estimation
Gutmann, Jerg; Neuenkirch, Matthias; Neumeier, Florian - 2022
A frequently employed argument against imposing international sanctions is that rival superpowers are likely to bust sanctions to simultaneously shield the target, harm the sender, and make a profit. We evaluate the legitimacy of this concern by studying the effect of US sanctions on trade flows...
Persistent link: https://www.econbiz.de/10014241320
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Media's Role in the Making of a Democrat: Evidence from East Germany
Friehe, Tim; Müller, Helge; Neumeier, Florian - 2019
This paper explores the causal influence of media content on voting behavior. We exploit a natural experiment involving access to West German TV within the German Democratic Republic. Focusing on federal and state election outcomes in the post-reunification decade (i.e., a time at which TV...
Persistent link: https://www.econbiz.de/10012018176
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Between Fear Mongers and Samaritans: Does Information Provision Affect Attitudes towards the Right of Asylum in Germany?
Hayo, Bernd; Neumeier, Florian - 2020
different information about the asylum-seekers that came to Germany in 2015 and 2016. The treatments involve information about …
Persistent link: https://www.econbiz.de/10012269490
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Does Expert Information Affect Citizens' Attitudes toward Corona Policies? Evidence from Germany
Fuest, Clemens; Immel, Lea; Neumeier, Florian; Peichl, … - 2021
Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...
Persistent link: https://www.econbiz.de/10012582087
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The Unequal Consequences of the Covid-19 Pandemic: Evidence from a Large Representative German Population Survey
Immel, Lea; Neumeier, Florian; Peichl, Andreas - 2021
We employ panel data from three waves of a large representative population survey carried out between June and November 2020 to assess in what regards and to what extent different groups of the German population are affected by the COVID- 19 crisis. Using common factor analysis, we demonstrate...
Persistent link: https://www.econbiz.de/10012582101