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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
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10012417748
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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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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Janský, Petr; Palanský, Miroslav - 2018
Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...
Persistent link: https://www.econbiz.de/10011806017
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Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Jansky, Petr; Palansky, Miroslav - 2017
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...
Persistent link: https://www.econbiz.de/10011758408
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Profit shifting by multinationals : indirect evidence from European micro data
Dischinger, Matthias - 2007 - Version: September 15, 2007
database of European subsidiaries of multinationals (AMADEUS) which includes detailed balance sheet items. Our results show a …
Persistent link: https://www.econbiz.de/10010439357
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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
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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
for multinationals exceeding a certain revenue threshold. We show that 82% of the German multinationals subject to CbC …, only 9% of the global profits of German multinationals are reported in tax havens. Results from regression analysis suggest … annual tax base loss for Germany amounts to EUR 5.4 billion. Adding estimates of profit shifting by multinationals not …
Persistent link: https://www.econbiz.de/10013250044
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Profit Shifting and Investment Effects : The Implications of Zero-Taxable Profits
Koethenbuerger, Marko - 2018
profit. Setting up a model that allows for profitable and loss-making affiliates of multinationals, we show that profit …
Persistent link: https://www.econbiz.de/10012921411
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Corporate Taxation and Multinational Activity
Egger, Peter H.; Loretz, Simon; Pfaffermayr, Michael; … - 2021
This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates,...
Persistent link: https://www.econbiz.de/10013317492
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Do Multinational Enterprises Exploit a Window of Opportunity? An Empirical Analysis of Profit Shifting in the Absence of Restrictions
Holzmann, Carolin - 2018
This paper investigates multinational enterprises' (MNEs) response to a unique window of opportunity for temporarily unrestricted profit shifting. The window unexpectedly opened because of a ruling by the European Court of Justice in 2006 that suspended the application of controlled foreign...
Persistent link: https://www.econbiz.de/10012921089