Tax deficits and the income shifting of U.S. multinationals
This paper argues that macroeconomic estimates of tax evasion by multinationals are not representative of the typical multinational firm because…
Evasion fiscale des particuliers
Hide-seek-hide? The effects of financial secrecy on cross-border financial assets
Research by Janský, Palanská & Palanský
This might also interest you
Profit shifting, employee pay, and inequalities: evidence from US-listed companies
The paper studies the effect of shifting profits to tax havens on the wages paid by publicly listed US multinational…
Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Research by Casi, Gavrilova, Murphy, & Zoutman 2022
Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Research by Bratta, Santomartino & Acciari 2021