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Katarzyna Anna Bilicka

Personal Details

First Name:Katarzyna
Middle Name:Anna
Last Name:Bilicka
Suffix:
RePEc Short-ID:pbi235
Huntsman Business School Utah State University Logan, UT, USA
Twitter: @katarzynabilic1

Affiliation

(90%) Department of Economics and Finance
Jon M. Huntsman School of Business
Utah State University

Logan, Utah (United States)
https://huntsman.usu.edu/economicsandfinance/index
RePEc:edi:deusuus (more details at EDIRC)

(10%) Centre for Business Taxation
Saïd Business School
Oxford University

Oxford, United Kingdom
http://www.sbs.ox.ac.uk/tax/
RePEc:edi:cbtoxuk (more details at EDIRC)

Research output

as
Jump to: Working papers Articles

Working papers

  1. Katarzyna A. Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," NBER Working Papers 29945, National Bureau of Economic Research, Inc.
  2. Jing Xing & Katarzyna A. Bilicka & Xipei Hou, 2022. "How Distortive are Turnover Taxes? Evidence from Replacing Turnover Tax with VAT," NBER Working Papers 29650, National Bureau of Economic Research, Inc.
  3. Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
  4. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.
  5. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
  6. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
  7. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  8. Bilicka, Katarzyna & Casi-Eberhard, Elisa & Seregni, Carol & Stage, Barbara M. B., 2021. "Qualitative information disclosure: Is mandating additional tax information disclosure always useful?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.
  9. Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021. "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series 9044, CESifo.
  10. Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
  11. Katarzyna Anna Bilicka & Sepideh Raei, 2020. "Output Distortions and the Choice of Legal Form of Organization," CESifo Working Paper Series 8756, CESifo.
  12. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  13. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
  14. Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.

Articles

  1. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
  2. Katarzyna Bilicka, 2022. "Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 401-426, April.
  3. Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.
  4. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
  5. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.
  6. Katarzyna Bilicka, 2019. "The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 45-78, March.
  7. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.

    Mentioned in:

    1. Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (AER 2019) in ReplicationWiki ()

Working papers

  1. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.

    Cited by:

    1. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    2. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.

  2. Bilicka, Katarzyna & Casi-Eberhard, Elisa & Seregni, Carol & Stage, Barbara M. B., 2021. "Qualitative information disclosure: Is mandating additional tax information disclosure always useful?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.

    Cited by:

    1. Müller, Raphael & Spengel, Christoph & Weck, Stefan, 2021. "How do investors value the publication of tax information? Evidence from the European public country-by-country reporting," ZEW Discussion Papers 21-077, ZEW - Leibniz Centre for European Economic Research.

  3. Katarzyna Anna Bilicka & Yaxuan Qi & Jing Xing, 2021. "Real Responses to Anti-Tax Avoidance: Evidence from the UK Worldwide Debt Cap," CESifo Working Paper Series 9044, CESifo.

    Cited by:

    1. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    2. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.

  4. Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.

    Cited by:

    1. Daniela Scur & Raffaella Sadun & John Van Reenen & Renata Lemos & Nicholas Bloom, 2021. "The World Management Survey at 18: lessons and the way forward," Oxford Review of Economic Policy, Oxford University Press, vol. 37(2), pages 231-258.
    2. Katarzyna A. Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," NBER Working Papers 29945, National Bureau of Economic Research, Inc.

  5. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.

    Cited by:

    1. Delis, Fotios & Economidou, Claire & Hasan, Iftekhar, 2022. "Democracy, Institutions, and International Profit-Shifting," MPRA Paper 111715, University Library of Munich, Germany.

  6. Katarzyna Anna Bilicka & Clemens Fuest, 2012. "With which countries do tax havens share information?," Working Papers 1211, Oxford University Centre for Business Taxation.

    Cited by:

    1. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, pages 53-78.
    2. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    3. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
    4. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
    5. Braun, Julia & Weichenrieder, Alfons, 2015. "Does Exchange of Information Between Tax Authorities Influence Multinationals' Use of Tax Havens?," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113121, Verein für Socialpolitik / German Economic Association.
    6. Konrad, Kai A. & Stolper, Tim B. M., 2016. "Coordination and the fight against tax havens," Munich Reprints in Economics 43481, University of Munich, Department of Economics.
    7. Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020. "Cross-border tax evasion after the common reporting standard: Game over?," Journal of Public Economics, Elsevier, vol. 190(C).
    8. Niels Johannesen & Gabriel Zucman, 2014. "The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 65-91, February.
    9. Tobias Hauck, 2019. "Lobbying and the international fight against tax havens," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 21(3), pages 537-557, June.
    10. Casi, Elisa & Nenadic, Sara & Orlic, Mark Dinko & Spengel, Christoph, 2019. "A call to action: From evolution to revolution on the Common Reporting Standard," ZEW Discussion Papers 18-035, ZEW - Leibniz Centre for European Economic Research.
    11. Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
    12. Dominika Langenmayr & Lennard Zyska, 2021. "Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," CESifo Working Paper Series 8956, CESifo.
    13. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    14. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    15. Johannes Becker & John D. Wilson, 2021. "Tax Competition with Two Tax Instruments - and Tax Evasion," CESifo Working Paper Series 9318, CESifo.
    16. Pierce O’Reilly & Kevin Parra Ramirez & Michael A. Stemmer, 2019. "Exchange of information and bank deposits in international financial centres," OECD Taxation Working Papers 46, OECD Publishing.
    17. Ludger Schuknecht & Vincent Siegerink, 2021. "The Political Economy of the International Tax Transparency Agenda in the G20/OECD Context," CESifo Working Paper Series 8813, CESifo.
    18. Dominika Langenmayr & Lennard Zyska, 2021. "Avoiding Taxes: Escaping the Exchange of Information: Tax Evasion via Citizenship-by-Investment," Working Papers 204, Bavarian Graduate Program in Economics (BGPE).

Articles

  1. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    See citations under working paper version above.
  2. Katarzyna Anna Bilicka, 2019. "Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms," American Economic Review, American Economic Association, vol. 109(8), pages 2921-2953, August.

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
    3. Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
    4. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    5. Shafik, Minouche, 2021. "Capitalism needs a new social contract," LSE Research Online Documents on Economics 112213, London School of Economics and Political Science, LSE Library.
    6. Niels Johannesen, 2022. "The Global Minimum Tax," CESifo Working Paper Series 9527, CESifo.
    7. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    8. Müller, Raphael & Spengel, Christoph & Vay, Heiko, 2020. "On the determinants and effects of corporate tax transparency: Review of an emerging literature," ZEW Discussion Papers 20-063, ZEW - Leibniz Centre for European Economic Research.
    9. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
    10. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
    11. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
    12. Thomas Torslov & Ludvig Wier & Gabriel Zucman, 2020. "The Missing Profits of Nations," Working Papers halshs-03022293, HAL.
    13. Grivas Chiyaba, 2021. "The components and determinants of FDI within firms: A case study of Zambia," Economics Discussion Papers em-dp2021-09, Department of Economics, University of Reading.
    14. Katarzyna Anna Bilicka & Elisa Casi & Carol Seregni & Barbara Stage, 2021. "Tax Strategy Disclosure: A Greenwashing Mandate?," CESifo Working Paper Series 9030, CESifo.
    15. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
    16. Nune Hovhannisyan, 2019. "Comment on "Capturing International R&D Trade and Financing Flows: What Do Available Sources Reveal about the Structure of Knowledge-Based Global Production?"," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, National Bureau of Economic Research, Inc.
    17. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    18. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
    19. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
    20. Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
    21. Bilicka, Katarzyna & Casi-Eberhard, Elisa & Seregni, Carol & Stage, Barbara M. B., 2021. "Qualitative information disclosure: Is mandating additional tax information disclosure always useful?," ZEW Discussion Papers 21-047, ZEW - Leibniz Centre for European Economic Research.
    22. Eloi Flamant & Sarah Godar & Gaspard Richard, 2021. "New Forms of Tax Competition in the European Union: an Empirical Investigation," Working Papers halshs-03461688, HAL.
    23. Katarzyna A. Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," NBER Working Papers 29945, National Bureau of Economic Research, Inc.
    24. Katarzyna Bilicka, 2022. "Why are the Contributions of Multinational Firms to Corporate Tax Revenues Declining?," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 84(2), pages 401-426, April.
    25. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    26. Roberto Crotti, 2021. "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers 02-2021, Economics Section, The Graduate Institute of International Studies.
    27. Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," CESifo Working Paper Series 8415, CESifo.
    28. Cobham, Alex & Faccio, Tommaso & FitzGerald, Valpy, 2019. "Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals," SocArXiv j3p48, Center for Open Science.
    29. Bilicka, Katarzyna & Qi, Yaxuan & Xing, Jing, 2021. "Real Responses to Anti-tax Avoidance: Evidence from the UK Worldwide Debt Cap," CEPR Discussion Papers 16068, C.E.P.R. Discussion Papers.
    30. Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.
    31. Katarzyna Anna Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," CESifo Working Paper Series 9701, CESifo.
    32. Kasper Brandt, 2020. "Illicit financial flows and the Global South: A review of methods and evidence," WIDER Working Paper Series wp-2020-169, World Institute for Development Economic Research (UNU-WIDER).
    33. Rishi R. Sharma & Joel Slemrod & Michael Stimmelmayr, 2021. "Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property," CESifo Working Paper Series 9262, CESifo.
    34. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
    35. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.

  3. Katarzyna Bilicka, 2019. "The Effect of Loss-Offset Provisions on the Asymmetric Behavior of Corporate Tax Revenues in the Business Cycle," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(1), pages 45-78, March.

    Cited by:

    1. Guangyong Lei & Wanwan Wang & Junli Yu & Kam C. Chan, 2022. "Cultural Diversity and Corporate Tax Avoidance: Evidence from Chinese Private Enterprises," Journal of Business Ethics, Springer, vol. 176(2), pages 357-379, March.

  4. Katarzyna Bilicka & Clemens Fuest, 2014. "With which countries do tax havens share information?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 175-197, April.
    See citations under working paper version above.

More information

Research fields, statistics, top rankings, if available.

Statistics

Access and download statistics for all items

Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 13 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (6) 2012-07-23 2012-10-13 2021-09-27 2022-03-07 2022-05-02 2022-05-16. Author is listed
  2. NEP-ACC: Accounting & Auditing (3) 2012-07-23 2021-07-12 2021-09-27
  3. NEP-BIG: Big Data (2) 2022-05-23 2022-05-30
  4. NEP-CNA: China (2) 2022-03-07 2022-05-16
  5. NEP-EUR: Microeconomic European Issues (2) 2021-05-03 2021-11-22
  6. NEP-ISF: Islamic Finance (2) 2021-09-27 2021-09-27
  7. NEP-IUE: Informal & Underground Economics (2) 2012-07-23 2012-10-13
  8. NEP-SBM: Small Business Management (2) 2022-03-07 2022-05-16
  9. NEP-TRA: Transition Economics (2) 2022-03-07 2022-05-16
  10. NEP-DGE: Dynamic General Equilibrium (1) 2021-01-18
  11. NEP-EFF: Efficiency & Productivity (1) 2022-05-30
  12. NEP-INT: International Trade (1) 2022-05-30
  13. NEP-MAC: Macroeconomics (1) 2021-01-18
  14. NEP-PUB: Public Finance (1) 2022-03-07
  15. NEP-TID: Technology & Industrial Dynamics (1) 2022-05-23

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