Profit Shifting of Multinational Corporations Worldwide
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Other versions of this item:
- Javier Garcia-Bernardo & Petr Jansk'y, 2022. "Profit Shifting of Multinational Corporations Worldwide," Papers 2201.08444, arXiv.org.
- Garcia-Bernardo, Javier & Janský, Petr, 2021. "Profit Shifting of Multinational Corporations Worldwide," Working Papers 16467, Institute of Development Studies, International Centre for Tax and Development.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Niels Johannesen, 2022. "The Global Minimum Tax," CEBI working paper series 22-01, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022.
"Profit Shifting Frictions and the Geography of Multinational Activity,"
Working Papers ECARES
2022-33, ULB -- Universite Libre de Bruxelles.
- Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Papers 2211.04388, arXiv.org.
- Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022.
"A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals,"
Global Policy, London School of Economics and Political Science, vol. 13(1), pages 18-33, February.
- Alex Cobham & Tommaso Faccio & Javier Garcia-Bernardo & Petr Jansky & Jeffery Kadet & Sol Picciotto, 2021. "A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Working Papers IES 2021/08, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2021.
- Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
- Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022.
"Decomposing Multinational Corporations’ Declining Effective Tax Rates,"
IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES 2019/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
More about this item
Keywordsmultinational corporation; corporate taxation; profit shifting; effective tax rate; country-by-country reporting; global development;
All these keywords.
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2021-05-31 (Accounting & Auditing)
- NEP-INT-2021-05-31 (International Trade)
- NEP-PBE-2021-05-31 (Public Economics)
- NEP-PUB-2021-05-31 (Public Finance)
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