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Elusive safety : the new geography of capital flows and risk
Alfaro, Laura; Faia, Ester; Judson, Ruth A.; … - 2020
dollar-denominated securities are increasingly inter-mediated by tax havens financial centers (THFC) and by less regulated … funds. These securities are risky and respond to tax rates and prudential regulations, suggesting tax avoidance and … sector and increased with quantitative easing policies. Facts on the privately held securities are rationalized through a …
Persistent link: https://www.econbiz.de/10012210945
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Territoriality, worldwide principle, and competitiveness of multinationals : a firm-level analysis of tax burdens
Maffini, Giorgia - 2012
Persistent link: https://www.econbiz.de/10009518273
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Residual profit allocation by income : a paper of the Oxford International Tax Group chaired by Michael P. Devereux
Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; … - 2019
Persistent link: https://www.econbiz.de/10013347701
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Profit-shifting frictions and the geography of multinational activity
Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu - 2023
Persistent link: https://www.econbiz.de/10014384581
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At your service! : the role of tax havens in international trade with services
Hebous, Shafik; Johannesen, Niels - 2015
Persistent link: https://www.econbiz.de/10011286496
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Profit shifting, employee pay, and inequalities : evidence from US-listed companies
Souillard, Baptiste - 2022
Corporate tax avoidance has regularly been accused of aggravating income inequalities. Yet, systematic evidence on this matter is still lacking. To fill this gap, the present paper explores the effect of profit shifting on employee pay among S&P 1500 companies. The study shows that its effect...
Persistent link: https://www.econbiz.de/10013186381
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Firms, trade and profit shifting : evidence from aggregate data
Laffitte, Sébastien; Toubal, Farid - 2018
Using aggregate data on U.S. multinational firms' activities, we document the impact of tax havens on the organization and trade of multinational firms. Conventional wisdom says that MNEs set up foreign sales platforms close to large markets to benefit from the proximity to consumers. We show,...
Persistent link: https://www.econbiz.de/10011882465
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Profit-shifting elasticities, channels, and the role of tax havens : evidence from micro-level data
Merlo, Valeria; Wamser, Georg - 2024
This chapter reviews the literature providing empirical estimates on the tax elasticity of multinational profits and discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show that multinational corporations hold a...
Persistent link: https://www.econbiz.de/10014514815
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A fistful of dollars? : foreign sales platforms and profit shifting in tax havens
Laffitte, Sébastien; Toubal, Farid - 2019
Persistent link: https://www.econbiz.de/10012060391
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Decomposing the margins of transfer pricing
Lassman, Andrea; Zoller-Rydzek, Benedikt - 2018
Persistent link: https://www.econbiz.de/10011961310