Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity
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- Langenmayr Dominika, 2015. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 15(4), pages 1657-1677, October.
- Langenmayr, Dominika, 2011. "Limiting Profit Shifting in a Model with Heterogeneous Firm Productivity," Discussion Papers in Economics 12419, University of Munich, Department of Economics.
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Cited by:
- Robert Philipowski, 2016. "Should profit shifting be prohibited? The importance of timing," Economics Bulletin, AccessEcon, vol. 36(4), pages 2365-2367.
- Zarko Y. Kalamov, 2020. "Safe haven or earnings stripping rules: a prisoner’s dilemma?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 38-76, February.
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More about this item
Keywords
profit shifting; heterogeneous firms; tax competition;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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