IDEAS home Printed from https://ideas.repec.org/p/ces/econpb/_78.html
   My bibliography  Save this paper

The Distribution of Profit Shifting

Author

Listed:
  • Sarah Clifford
  • Jakob Miethe
  • Camille Semelet

Abstract

Key MessagesTax haven subsidiaries are instrumental in multinational profit shiftingProfit shifting is concentrated in firms exceeding the EUR 750 million revenue threshold of the recently introduced global minimum tax (GMT)The GMT captures 95 percent of shifted profits from German multinationalsGMT compliance costs are modest compared to the revenues raised by large multinational firmsPursuing a consistent policy remains preferable even in light of the recent US exemption

Suggested Citation

  • Sarah Clifford & Jakob Miethe & Camille Semelet, 2025. "The Distribution of Profit Shifting," EconPol Policy Brief 78, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    • Handle: RePEc:ces:econpb:_78
    as

    Download full text from publisher

    File URL: https://www.ifo.de/DocDL/EconPol-PolicyBrief_78.pdf
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ces:econpb:_78. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Klaus Wohlrabe (email available below). General contact details of provider: https://edirc.repec.org/data/ifooode.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.