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Offshore Profit Shifting and Domestic Productivity Measurement
Guvenen, Fatih - 2017
shifting by U.S. multinational enterprises affects GDP and, thus, productivity measurement. Profit shifting increased in the …Beginning in 2004, official statistics display a slowdown in U.S. productivity growth. We show how offshore profit … mid- 1990s, resulting in lower measured productivity growth. We construct value added adjusted for profit shifting. The …
Persistent link: https://www.econbiz.de/10012958592
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Offshore profit shifting and domestic productivity measurement
Guvenen, Fatih; Mataloni, Raymond J.; Rassier, Dylan G.; … - 2017
Persistent link: https://www.econbiz.de/10011659961
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Offshore profit shifting and domestic productivity measurement
Guvenen, Fatih; Mataloni, Raymond J.; Rassier, Dylan G.; … - 2017
Persistent link: https://www.econbiz.de/10011702598
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Offshore profit shifting and domestic productivity measurement
Guvenen, Fatih; Mataloni, Raymond J.; Rassier, Dylan G.; … - 2018
Persistent link: https://www.econbiz.de/10011846300
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Productivity slowdown and tax havens : where is measured value creation?
Bricongne, Jean-Charles; Delpeuch, Samuel; … - In: Journal of international economics 143 (2023), pp. 1-34
Persistent link: https://www.econbiz.de/10014381531
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Jansky, Petr; Tørsløv, Thomas - 2019
A growing body of economics literature shows that multinational corporations (MNCs) shift their profits to tax havens. We contribute to this evidence by comparing a range of available data sets focusing on US MNCs, including country-by-country reporting data which has been released in December...
Persistent link: https://www.econbiz.de/10012122641
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Luxembourg tax agreements : did the companies involved in tax agreements with the Luxembourg government do any better than others
Shukurov, Firuz - In: International journal of economics and accounting : IJEA 9 (2020) 2, pp. 100-117
Persistent link: https://www.econbiz.de/10012205582
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de/10012822021
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Profit-shifting behaviour of emerging multinationals from India
Das, Khanindra Ch. - 2022
This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial Centre (OFC). The impact of the corporate tax rate...
Persistent link: https://www.econbiz.de/10012887969
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Pennies from haven: wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de/10012878969