effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

to measure profit shifting activity. These indicators add to past and ongoing efforts in academic tax research to … empirically identify the scale and tax sensitivity of international profit shifting. In this paper, they discuss whether the …, including tax haven operations. With better access to such high-quality micro-level data, it will be more promising to …

Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should … not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU …

, and the alternative proposal of Art. 12B for tax treaties suggested by the UN, with a particular emphasis on the … approach. Our assessment is based on the two proposals' ability to generate tax revenue and their implications for net … particular, Pillar I Amount A will likely outperform the UN's proposal in terms of its tax revenue potential. …