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  1. Global Evidence on Profit Shifting Within Firms and Across Time
    Author: Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, Steven
    Published: 2022
    Publisher:  SSRN, [S.l.]

    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax... more

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    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax indicator faced by all subsidiaries of a multinational firm. Our panel includes 26,593 subsidiaries across 95 countries for the period 2009 2017. We extensively validate our results against aggregate estimates of previous studies and evidence from specific cases. We find that profit shifting decreased over this period in advanced economies but increased in other parts of the world where taxation policies are less stringent on average, consistent with tax arbitrage strategies. We also examine correlates of profit shifting, identifying that a key determinant is the subsidiaries’ ratio of intangible assets, and this channel is stronger in countries with weaker institutions. Both our new database and correlates open important avenues to analyze the sources and effects of profit shifting

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Swiss Finance Institute Research Paper ; No. 22-94
    Subjects: Profit shifting; multinational enterprises; nonparametric estimation; intangible assets; institutional quality; global sample
    Scope: 1 Online-Ressource (78 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2022 erstellt
  2. Global evidence on profit shifting
    the role of intangible assets
    Author: Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, Steven
    Published: 05 October 2021
    Publisher:  Centre for Economic Policy Research, London

    Access:
    Verlag (lizenzpflichtig)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    LZ 161
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Mannheim
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; DP16615
    Subjects: Profit shifting; Multinational Enterprises; Nonparametric estimation; intangible assets,institutional quality; global sample
    Scope: 1 Online-Ressource (circa 43 Seiten)