Firms, Trade and Profit Shifting: Evidence from Aggregate Data
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Cited by:
- Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021.
"Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics,"
Journal of International Economics, Elsevier, vol. 132(C).
- Lisandra Flach & Michael Irlacher & Florian Unger, 2019. "Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics," CESifo Working Paper Series 7809, CESifo.
- Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2019. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," University of Göttingen Working Papers in Economics 380, University of Goettingen, Department of Economics.
- Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
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More about this item
Keywords
foreign platforms; tax havens; profit shifting; firms’ organization;All these keywords.
JEL classification:
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2018-09-10 (International Trade)
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