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Under cover : detecting the existence of profit-shifting in China
Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2017
This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China … this paper apply their approach to their sample of MNCs in China. Like EM&W they find evidence of two distinct groups of …&W) in their seminal analysis of tax elasticity of German MNCs. They developed a two-component mixture model that categorized …
Persistent link: https://www.econbiz.de/10011655758
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Searching for profit-shifting in China
Xuefeng, Qian; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2018
This paper investigates profit-shifting behaviour among multinational corporations (MNCs) in China. The authors exploit … the flat-rate structure of China’s corporate income tax, along with its system of targeted, preferential rates, to …-owned MNCs from the years 2005–2009. Using the traditional approach of regressing before-tax profits on tax rates, the authors …
Persistent link: https://www.econbiz.de/10011899207
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On the implications of introducing cross-border loss-offset in the European Union
Kalamov, Zarko; Runkel, Marco - 2015
This article investigates a tax competition model where countries compete for capital and profits of multinational enterprises (MNEs) through statutory tax rates and cross-border loss-offset provisions, which allow a transfer of foreign subsidiaries’ losses to the parent company. A joint...
Persistent link: https://www.econbiz.de/10011295801
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Unobserved tax avoidance and the tax elasticity of FDI
Egger, Peter; Merlo, Valeria; Wamser, Georg - 2014
This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...
Persistent link: https://www.econbiz.de/10010388752
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Profit shifting opportunities, multinationals, and the determinants of FDI
Stöwhase, Sven (contributor) - 2002
The theory of tax competition suggests that different tools might be used to attract physical capital and taxable profits. While it is assumed that FDI in real activity is deterred by high effective taxes, investment undertaken for purpose of profit-shifting is deterred by a higher statutory tax...
Persistent link: https://www.econbiz.de/10001904582
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Profit shifting of multinational corporations in the European Union: evidence and policy reforms
Janský, Petr - 2021
Profit shifting of multinational corporations (MNCs) negatively affects citizens, governments as well as other … to profit shifting of MNCs. At the same time, a few EU member states, most notably Netherlands, Ireland and Luxembourg …
Persistent link: https://www.econbiz.de/10012697533
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2021
multinational corporations shifted US$1 trillion of profits in 2016 and that those headquartered in the United States and China did …
Persistent link: https://www.econbiz.de/10012542275
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Asymmetric capital tax competition with profit shifting
Stöwhase, Sven - 2004
This paper analyses capital tax competition between jurisdictions of different size when multinational firms can shift some fraction of their tax base between them. For the case of revenue maximizing governments, we show that introducing profit shifting will not generally increase downward...
Persistent link: https://www.econbiz.de/10010440459
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Profit shifting of multinational corporations worldwide
Garcia-Bernardo, Javier; Janský, Petr - 2023 - Revised version: December 2023
We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to...
Persistent link: https://www.econbiz.de/10014444756
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Competition for FDI and Profit Shifting : On the Effects of Subsidies and Tax Breaks
Amerighi, Oscar - 2013
We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...
Persistent link: https://www.econbiz.de/10013073169