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Pennies from haven : wages and profit shifting

Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022

Persistent link: https://www.econbiz.de/10013284087

Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu - 2023

It is common to summarize the impact of tax havens as a shift of tax revenues from high to low-tax jurisdictions. This chapter discusses the economic impact of tax havens that goes beyond a zero-sum transfer of the tax base, what we label real effects. We review the literature and focus on...

Persistent link: https://www.econbiz.de/10014380767

Productivity Slowdown, Tax Havens and MNEs’ Intangibles : Where is Measured Value Creation?

Bricongne, Jean-Charles; Delpeuch, Samuel; Lopez … - 2023

–through tax haven foreign direct investments to the aggregate productivity slowdown measured in France. We show that firm … measured productivity in France declines over the immediate years following the establishment in a tax haven, with an average … estimated drop by 3.5% in labor apparent productivity. We argue that this productivity decline, following a presence in a tax …

Persistent link: https://www.econbiz.de/10014263202

Does eliminating international profit shifting increase tax revenue in high-tax countries?

Pieretti, Patrice; Pulina, Giuseppe - 2015

Persistent link: https://www.econbiz.de/10011411300

A fistful of dollars? : foreign sales platforms and profit shifting in tax havens

Laffitte, Sébastien; Toubal, Farid - 2019

Persistent link: https://www.econbiz.de/10012060391

Trading offshore : evidence on banks' tax avoidance

Langenmayr, Dominika; Reiter, Franz - 2017

Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...

Persistent link: https://www.econbiz.de/10011723340