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Macroeconomic consequences of reducing international profit shifting 智库出版物
2022
作者:  Sebastian Dyrda;  Guangbin Hong;  Joseph Steinberg
收藏  |  浏览/下载:11/0  |  提交时间:2022/09/22
Profit shifting  MNE  Corporate taxes  Intangibles  
DP17350 Price Competition with a Stake in your Rival 智库出版物
2022
作者:  Sandro Shelegia;  Andres Hervas-Drane
收藏  |  浏览/下载:3/0  |  提交时间:2022/09/22
Nue-sharing  Ad valorem fees  Profit-sharing  Cross-ownership  Price dispersion  
DP16615 Global Evidence on Profit Shifting Within Firms and Across Time 智库出版物
2022
作者:  Fotios Delis;  Manthos Delis;  Luc Laeven;  Steven Ongena
收藏  |  浏览/下载:6/0  |  提交时间:2022/09/22
Profit shifting  Multinational enterprises  Nonparametric estimation  Intangible assets  Institutional quality  Global sample  
Pennies from haven: Wages and profit shifting 智库出版物
2022
作者:  Annette Alstadsæter;  Julie Brun Bjørkheim;  Ronald Davies;  Johannes Scheuerer
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Profit shifting  Tax havens  Labour  Norway  Wages  
DP16925 The Global Minimum Tax 智库出版物
2022
作者:  Niels Johannesen
收藏  |  浏览/下载:3/0  |  提交时间:2022/09/22
Profit shifting  International taxation  Global minimum tax  Tax avoidance  Multinational firms  
DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens 智库出版物
2021
作者:  Farid Toubal;  Sébastien Laffitte
收藏  |  浏览/下载:5/0  |  提交时间:2022/09/22
Multinational firms  International taxation  Tax avoidance  Transfer pricing  Tax havens  Profit shifting  Sales shifting  
DP16650 The Financial Fragility of For-profit Hospitals: Evidence from the COVID-19 Pandemic 智库出版物
2021
作者:  Ge Bai;  Daniel Jiménez;  Phillip Phan;  Alessandro Rebucci;  Xian Sun
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Altman z-score  Covid-19  Financial distress  For-profit hospitals  Mobility data  Service provision  
Productivity slowdown and multinational enterprises’ intangibles: Why tax havens may bias productivity measurement 智库出版物
2021
作者:  Vincent Aussilloux;  Jean-Charles Bricongne;  Samuel Delpeuch;  Margarita Lopez Forero
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Mnes  Fdi  Tax havens  Profit shifting  Productivity  French multinationals  
DP16502 Organizational capacity and profit shifting 智库出版物
2021
作者:  Katarzyna Bilicka;  Daniela Scur
收藏  |  浏览/下载:2/0  |  提交时间:2022/09/22
Profit shifting  Organizational capacity  Monitoring practices  
DP16473 The Elusive Explanation for the Declining Labor Share 智库出版物
2021
作者:  Gene Grossman;  Ezra Oberfield
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
Labor share  Capital share  Profit share  Income distribution