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 …

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 …

, 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 …

This chapter provides a description of one of the key anti-tax-avoidance rules to combat profit shifting by … rules. CFC rules are effective in curbing profit shifting, but their effect on the real economy is still unclear. In … contrast, GILTI seems to be ineffective when it comes to profit shifting, but it has consequences for real activity. We finally …