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Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg

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  • Santacreu, Ana Maria

Abstract

This is a comment on “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B.Steinberg.

Suggested Citation

  • Santacreu, Ana Maria, 2024. "Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg," Journal of Monetary Economics, Elsevier, vol. 141(C), pages 98-100.
    • Handle: RePEc:eee:moneco:v:141:y:2024:i:c:p:98-100
    DOI: 10.1016/j.jmoneco.2023.10.002
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    References listed on IDEAS

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    1. V. V. Chari & Juan Pablo Nicolini & Pedro Teles, 2023. "Optimal Cooperative Taxation in the Global Economy," Journal of Political Economy, University of Chicago Press, vol. 131(1), pages 95-130.
    2. Jesse LaBelle & Ana Maria Santacreu, 2022. "Profit Shifting Through Intellectual Property," Economic Synopses, Federal Reserve Bank of St. Louis, issue 22, pages 1-2, July.
    3. Kimberly A. Clausing, 2020. "Profit Shifting before and after the Tax Cuts and Jobs Act," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 1233-1266, December.
    4. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
    5. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "The Missing Profits of Nations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 90(3), pages 1499-1534.
    6. Ludvig Wier & Gabriel Zucman, 2022. "Global profit shifting, 1975–2019," Working Papers 007, EU Tax Observatory.
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