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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix Sebastian; Neumeier, Florian - In: Journal of economic behavior & organization : JEBO 194 (2022), pp. 454-477
Persistent link: https://www.econbiz.de/10013193449
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Corporate profit shifting and the role of tax havens : evidence from German country-by-country reporting data
Fuest, Clemens; Hugger, Felix; Neumeier, Florian - 2021
annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not … covered by the CbC data yields an overall estimate for profits shifted out of Germany to tax havens of EUR 19.1 billion per … year, corresponding to 4.3% of the profits reported by these firms in Germany. This implies a tax revenue loss due to …
Persistent link: https://www.econbiz.de/10012417748
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - 2010
Persistent link: https://www.econbiz.de/10003979957
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Quality versus quantity : the composition effect of corporate taxation on foreign direct investment
Becker, Johannes (contributor); Fuest, Clemens (contributor) - 2007
Persistent link: https://www.econbiz.de/10003620166
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010516531
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - In: Journal of public economics 125 (2015), pp. 83-97
Persistent link: https://www.econbiz.de/10011337592
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International profit shifting and multinational firms in developing countries
Fuest, Clemens; Hebous, Shafik; Riedel, Nadine - In: Critical issues in taxation and development, (pp. 145-166). 2013
Persistent link: https://www.econbiz.de/10009744262
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Corporate tax effects on the quality and quantity of FDI
Becker, Johannes; Fuest, Clemens; Riedel, Nadine - In: European economic review : EER 56 (2012) 8, pp. 1495-1511
Persistent link: https://www.econbiz.de/10009706495
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
Persistent link: https://www.econbiz.de/10010509499
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The taxation of foreign profits : a unified view
Devereux, Michael P.; Fuest, Clemens; Lockwood, Ben - 2015
This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers both greenfield and acquisition investment, and a general constraint linking investment at home and abroad for the multinational by introducing a cost of adjustment for the...
Persistent link: https://www.econbiz.de/10010485517