We exploit the new country-by-country reporting data of multinational corporations, with
unparallelled country coverage, to reveal the distributional consequences of profit shifting …

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 …

How much companies pay in corporate income taxes is often better captured by effective tax
rates (ETRs) rather than by statutory ones. Economists further distinguish between those …

We estimate the revenue implications of a destination-based cash-flow tax (DBCFT) for 80
countries. On a global average, DBCFT revenues under unchanged tax rates would remain …

We develop a methodology to decompose the observed decline in multinational
corporations'(MNCs') effective tax rates into several components and quantify the role of tax …

Despite numerous data challenges, economists have established that the multinational
corporations' reported profits are not well aligned with their economic activity across …

This paper uses confidential firm-level panel data to provide new estimates of corporate
profit shifting by German affiliates of multinational corporations. The estimated semi elasticity …

This paper examines the null hypotheses that revenues, profitability, intangible assets,
percentage of foreign shareholdings, external auditors, tax haven status and firm size do not …

This thesis investigates the profit shifting practices of European banks using country-by-
country reporting data. The main contribution is the first use of Global Reporting Initiative …

This study examines the hypotheses that revenues, profitability, intangible assets, and
percentage of foreign shareholdings, external auditors, tax haven status and firm size do not …