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Tax havens and the production of offshore FDI : an empirical analysis
Haberly, Daniel; Wójcik, Dariusz - In: Journal of economic geography 15 (2015) 1, pp. 75-101
Persistent link: https://www.econbiz.de/10010519650
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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
This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...
Persistent link: https://www.econbiz.de/10012417748
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Does tax haven FDI influence firm performance?
Dewit, Gerda; Jones, Chris; Leahy, Dermot; Temouri, Yama - 2017
Persistent link: https://www.econbiz.de/10011751198
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FDI and income inequality in tax-haven countries : the relevance of tax pressure
Soto, Gonzalo; Jardón, Carlos M.; Martinez Cobas, Xavier - In: Economic systems 48 (2024) 1, pp. 1-15
Persistent link: https://www.econbiz.de/10014535791
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The gravity of Offshore Financial Centers : estimating real FDIs using a binary choice model
Albori, Marco; Anzuini, Alessio; Ferriani, Fabrizio; … - In: International economics : the quarterly journal in … 178 (2024), pp. 1-11
Persistent link: https://www.econbiz.de/10014578276
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - In: European journal of economics and economic policies : … 20 (2023) 3, pp. 491-514
foreign direct investment (FDI): the 'export platform FDI-led' growth model and the 'tax haven FDI-led' growth model. The … former is driven by the growth of the exports of foreign-owned firms and is associated with greenfield FDI inflows, whereas … taxation and is associated with intangible FDI inflows. The two models achieve demand, output, and income growth via …
Persistent link: https://www.econbiz.de/10014516136
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FDI-led growth models : Sraffian supermultiplier models of export platforms and tax havens
Woodgate, Ryan - 2022
foreign direct investment (FDI): the "export platform FDI-led" growth model and the "tax haven FDI-led" growth model. The … former is driven by the growth of the exports of foreign-owned firms and is associated with greenfield FDI inflows, whereas … taxation and is associated with intangible FDI inflows. The two models achieve demand, output, and income growth via …
Persistent link: https://www.econbiz.de/10013463757
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The gravity of Offshore Financial Centers : estimating real FDIs using a binary choice model
Albori, Marco; Anzuini, Alessio; Ferriani, Fabrizio; … - 2023
Persistent link: https://www.econbiz.de/10014372683
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Intra-industry spillovers of profit shifting and investments in tax havens
Souillard, Baptiste - In: Journal of economic behavior & organization : JEBO 204 (2022), pp. 581-599
Persistent link: https://www.econbiz.de/10014228635