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We investigate profit shifting by the largest and systemically relevant European multinational banks using new data made available through country-by-country reporting for the financial years 2014-2016. We capture tax incentives for income shifting using a multilateral tax differential between...
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The paper investigates the impact that the multinational scope of firms' activities can have on their productivity … margin (greater geographical dispersion of multinational activities). Using a large sample of top R&D investors in the world …, we propose an econometric model based on an R&D and a productivity equation, which are both allowed to depend on …
Persistent link: https://www.econbiz.de/10011983762
Base erosion and profit shifting (BEPS) undermines tax revenues collection and raises public discontent in times when the tax burden has increased significantly for households in most developed economies. In addition, new forms of profit shifting related to intangible investment have emerged...
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Empirical research on the drivers of multi-factor productivity (MFP) is abundant at the firm- and industry level but …
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Productivity growth has slowed across most OECD economies since the mid-2000s. While important aspects of New Zealand …’s economic performance have improved over this period, productivity growth is still comparatively low. This continues a long …-run trend of poor productivity in New Zealand, which is the key reason why average incomes are still below the OECD average …
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