Heckemeyer, Jost H.; Spengel, Christoph - In: Perspektiven der Wirtschaftspolitik 9 (2008) 1, pp. 37-61
While the existence of outward profit shifting within multinationals at the expense of Germanys national tax revenue is a well-established fact, the exact volume of such activities is at the heart of an ongoing political and academic debate. This article thoroughly analyses the most prominent...
