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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:14/0  |  提交时间:2022/09/22
Profit shifting  MNE  Corporate taxes  Intangibles  
The ability gradient in tax responsiveness 智库出版物
2022
作者:  Spencer Bastani;  Daniel Waldenstrom
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
tax responsiveness  taxpayers  Financial literacy  Income shifting  Cognitive ability  
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:8/0  |  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:5/0  |  提交时间:2022/09/22
Profit shifting  Tax havens  Labour  Norway  Wages  
Supranational cooperation and regulatory arbitrage 智库出版物
2022
作者:  Thorsten Beck;  Consuelo Silva-Buston;  Wolf Wagner
收藏  |  浏览/下载:8/0  |  提交时间:2022/09/22
Regulatory arbitrage  global banking groups  supervisory cooperation  Risk shifting  supranational cooperation  
DP16925 The Global Minimum Tax 智库出版物
2022
作者:  Niels Johannesen
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
Profit shifting  International taxation  Global minimum tax  Tax avoidance  Multinational firms  
DP16880 A Theory of the Boundaries of Banks with Implications for Financial Integration and Regulation 智库出版物
2022
作者:  Falko Fecht;  Roman Inderst
收藏  |  浏览/下载:4/0  |  提交时间:2022/09/22
Interbank lending  Risk shifting  Debt overhang  Integration  Deposit insurance  
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:7/0  |  提交时间:2022/09/22
Multinational firms  International taxation  Tax avoidance  Transfer pricing  Tax havens  Profit shifting  Sales shifting  
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:4/0  |  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:4/0  |  提交时间:2022/09/22
Profit shifting  Organizational capacity  Monitoring practices