Measuring Profit Shifting Using “Resident” Information: The PSM-ROC Method
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DOI: 10.1057/s41308-024-00238-x
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JEL classification:
- E01 - Macroeconomics and Monetary Economics - - General - - - Measurement and Data on National Income and Product Accounts and Wealth; Environmental Accounts
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- D22 - Microeconomics - - Production and Organizations - - - Firm Behavior: Empirical Analysis
- E26 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Informal Economy; Underground Economy
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