Qian, Xuefeng; Tian, Bifei; Reed, W. Robert; Chen, Ziruo - 2017
This paper investigates profit-shifting behaviour among a large sample of multinational corporations (MNCs) in China. While profit-shifting behaviour is difficult to observe directly, it can be inferred from the behaviour of firms. That is the approach taken by Egger, Merlo, and Wamser...