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Displaying results 1 to 13 of 13.

  1. Fiscal consequences of corporate tax avoidance
    Author: Bilicka, Katarzyna; Dubinina, Evgeniya; Janský, Petr
    Published: [2023]
    Publisher:  Institute of Economic Studies, Faculty of Social Sciences, Charles University in Prague, Prague

    We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and... more

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    We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes in municipal trade tax rates levied on corporate profits affect local tax revenue structure. Following a trade tax rate increase, we find that municipalities with high exposure to aggressive multinationals experience a significant decline in trade tax revenue levels and shares.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/286342
    Series: IES working paper ; 2023, 13
    Subjects: Corporate Tax Avoidance; Profit Shifting; Multinational Corporations; Government Tax Revenue Structure
    Scope: 1 Online-Ressource (circa 66 Seiten), Illustrationen
  2. Profit-shifting frictions and the geography of multinational activity
    Author: Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu; Toubal, Farid
    Published: June 2023
    Publisher:  CEPII, Paris

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEPII working paper ; no. 2023-15 (June 2023)
    Subjects: Profit Shifting; Tax Avoidance; Tax Havens; International Tax Reforms; Minimum taxation; DBCFT; Multinational firms
    Scope: 1 Online-Ressource (circa 78 Seiten), Illustrationen
  3. The real effects of tax havens
    Author: Alstadsӕter, Annette; Davies, Ronald B.; Parenti, Mathieu; Toubal, Farid
    Published: 2023
    Publisher:  UCD School of Economics, University College Dublin, Dublin

    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... more

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    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 exploring how profit shifting affects employment, investment, and innovation in firms. We consider in turn how real effects shape market structure and their implications in general equilibrium. In conclusion, we propose some potential pathways for future research in terms of methodology and areas that we deem promising for further exploration.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / UCD Centre for Economic Research ; WP23, 21 (October 2023)
    Subjects: Tax Haven; Profit Shifting; Tax Evasion; Real Effects
    Scope: 1 Online-Ressource (circa 22 Seiten)
  4. Is there money on the table?
    evidence on the magnitude of profit shifting in the extractive industries
    Author: Beer, Sebastian; Devlin, Dan
    Published: January 2021
    Publisher:  International Monetary Fund, [Washington, DC]

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513566801
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    Series: IMF working paper ; WP/21, 9
    Subjects: International Corporate Taxation; Multinational Firms; Mining; Petroleum; Profit Shifting; Debt; Interest Limitations; Transfer Pricing; Production Sharing Agreements
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  5. Pennies from haven: wages and profit shifting
    Author: Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, Ronald B.; Scheuerer, Johannes
    Published: 2022
    Publisher:  UCD School of Economics, University College Dublin, Dublin

    Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality.... more

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    Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from Norway, we find that profit-shifting firms pay higher wages, particularly among service firms where the wage premium is approximately 2%. Furthermore, this average effect masks significant within-firm heterogeneity with high-skill occupations - and managers in particular - earning higher shifting wage premiums. CEOs particularly gain, with their wages rising nearly 10%. These results thus suggest that profit shifting by multinationals meaningfully contributes to wage inequality, both between and within firms. Finally, our back-of-the-envelope calculations suggest these higher wages would generate additional income tax revenues which would offset around 3% of the fall in Norway's corporate tax revenues due to profit shifting

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/256826
    Series: Working paper series / UCD Centre for Economic Research ; WP22, 09 (February 2022)
    Subjects: Profit Shifting; Tax Haven; Tax Avoidance; Multinational Firms; Wage Distribution; Inequality
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  6. Pennies from haven
    wages and profit shifting
    Author: Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, Ronald B.; Scheuerer, Johannes
    Published: February 2022
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2022, 04
    Subjects: Profit Shifting; Tax Haven; Tax Avoidance; Multinational Firms; Wage Distri-bution; Inequality
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  7. Residual profit allocation by income
    a paper of the Oxford International Tax Group chaired by Michael P. Devereux
    Author: Devereux, Michael P.; Auerbach, Alan J.; Oosterhuis, Paul; Schön, Wolfgang; Vella, John
    Published: March 2019
    Publisher:  [University of Oxford, Sai͏̈d Business School, Centre for Business Taxation], [Oxford]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper / University of Oxford, Sai͏̈d Business School, Centre for Business Taxation ; 2019, 01
    Subjects: International Tax; Tax Reform; Transfer Pricing; Digitalisation; OECD; Transfer Pricing; Intangibles; Tax Avoidance; Tax Competition; Tax Havens; Profit Shifting
    Scope: 1 Online-Ressource (circa 106 Seiten)
  8. Profit Shifting by Japanese multinational corporations
    Author: Tomomi, Sakurai
    Published: September 2020
    Publisher:  Research Department, Policy Research Institute, MOF, Tokyo, Japan

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: PRI discussion paper series ; no. 20A, 13
    Subjects: Tax; Profit Shifting; BEPS; Multinational Corporations
    Scope: 1 Online-Ressource (circa 36 Seiten)
  9. Profit shifting frictions and the geography of multinational activity
    Author: Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu; Toubal, Farid
    Published: 04 January 2023
    Publisher:  Centre for Economic Policy Research, London

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP17801
    Subjects: Profit Shifting; Tax Avoidance; Tax Havens; International Tax Reforms; Minimum taxation; DBCFT; Multinational firms
    Scope: 1 Online-Ressource (circa 120 Seiten), Illustrationen
  10. Profit shifting frictions and the geography of multinational activity
    Author: Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu; Toubal, Farid
    Published: October 2022
    Publisher:  ECARES, Brussels, Belgium

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/351241
    Series: ECARES working paper ; 2022, 33
    Subjects: Profit Shifting; Tax Avoidance; Tax Havens; International Tax Reforms; Minimum taxation; DBCFT; Multinational firms
    Scope: 1 Online-Ressource (circa 85 Seiten), Illustrationen
  11. Qualitative information disclosure
    is mandating additional tax information disclosure always useful?
    Author: Bilicka, Katarzyna; Casi-Eberhard, Elisa; Seregni, Carol; Stage, Barbara M. B.
    Published: 2021
    Publisher:  ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung GmbH Mannheim, Mannheim, Germany

    Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the... more

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    Firms are facing progressively more stringent tax disclosure requirements. In this paper, we examine whether increased qualitative tax transparency leads to intended outcomes using, as an exogenous shock, the 2016 UK reform that mandated the disclosure of a tax strategy for firms above a certain size threshold. We find that firms that have to publish a separate tax strategy report significantly increase their voluntary tax disclosure in the annual reports, but we show no widespread effect on tax avoidance, measured by changes in effective tax rates. We document two mechanisms through which mandating a tax strategy report affects overall tax disclosure. First, we find large changes in disclosure for firms facing high public scrutiny. Second, firms with higher quality of tax strategy reports increase the qualitative discussion of their tax affairs in their annual reports by larger amounts, while firms with lower quality reports show increases in tax avoidance. Our results demonstrate the difficulty of generating a standard that effectively incentivizes desirable behavior when the disclosure mandate is asking for purely qualitative information.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
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    hdl: 10419/234982
    Edition: This draft: April 2021
    Series: Discussion paper / ZEW ; no. 21, 047 (06/2021)
    Subjects: Tax Transparency; Tax Aggressiveness; Profit Shifting; Regulatory Requirements
    Scope: 1 Online-Ressource (62 Seiten), Illustrationen
  12. Is there money on the table?
    evidence on the magnitude of profit shifting in the extractive industries
    Author: Beer, Sebastian; Devlin, Dan
    Published: January 2021
    Publisher:  International Monetary Fund, [Washington, DC]

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9781513566801
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    Series: IMF working paper ; WP/21, 9
    Subjects: International Corporate Taxation; Multinational Firms; Mining; Petroleum; Profit Shifting; Debt; Interest Limitations; Transfer Pricing; Production Sharing Agreements
    Scope: 1 Online-Ressource (circa 31 Seiten), Illustrationen
  13. Concentration, market power and international tax competition
    Author: Nobili, Simone
    Published: aprile 2024
    Publisher:  Arkadia, Cagliari

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    Source: Union catalogues
    Language: English
    Media type: Ebook
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    ISBN: 9788868515096
    Edition: Prima edizione
    Series: Working papers / CRENoS ; 2024, 06
    Subjects: Tax Competition; Profit Shifting; Market Power; Common Ownership
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen