property (IP). This paper assesses the quantitative impact of patent box regimes on profit shifting by multinational … profit compared to their counterparts with no IP ownership. Patent boxes do not only lure reported profit. The pre-tax profit …

negotiation model replicates the predictions on the tax rate effects on transfer pricing, while adding new predictions. Profit … in both countries. Most importantly, profit shifting occurs even if tax enforcement is perfect. We analyze the effects of …

, risks, and incentive schemes. First, the principal’s after-tax profit can increase with a higher corporate tax rate. Second …

The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible … multinational firms show that the tax sensitivity of debt is more modest than what one would expect given the incentives for profit …

profit taxes is inherently unobservable to the researcher. To address this problem, we use a finite mixture modeling approach … find that investments of tax avoiders do not respond to host-country profit taxes at all, while those of non-avoiders do … profit tax rate of a host country is found to reduce the fixed assets of non-avoiders in that host country by 0.81%. …

, 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 Norway, we find that profit-shifting firms pay higher wages …. CEOs particularly gain, with their wages rising nearly 10%. These results thus suggest that profit shifting by …

in 238 jurisdictions to analyze global profit shifting to avoid taxes. These companies report 7% of their global profits … the EU 27 member states are similar to the global average. 60% of the profit shifting is carried out by the 10% largest … multinational companies. We show that taking into account non-linearities in profit shifting and subsidiaries reporting zero profits …