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Profit Shifting of Multinational Corporations Worldwide

Citations

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Cited by:

  1. Blouin, Jennifer & Robinson, Leslie, 2025. "Accounting for the profits of multinational enterprises: Double counting and misattribution of foreign affiliate income," Journal of Public Economics, Elsevier, vol. 252(C).
  2. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  3. Kwok, Tsz Chun & Spiro, Daniel & van Benthem, Arthur A., 2026. "Firm ownership and pollution," Journal of Environmental Economics and Management, Elsevier, vol. 136(C).
  4. Joyce,Joseph P., 2025. "International Investment Income," Cambridge Books, Cambridge University Press, number 9781009613446.
  5. Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
  6. Bruno Casella & Baptiste Souillard, . "A new framework to assess the fiscal impact of a global minimum tax on FDI," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  7. Felix Hugger & Ana Cinta Gonzalez Cabral & Pierce O’Reilly, 2026. "Effective tax rates of MNEs and the global distribution of low-taxed profit," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 69-112, February.
  8. Henk L. M. Kox, 2025. "Repairing a Historical Mistake in Bilateral FDI Statistics: A New Dataset Covering 2001–2022," Review of International Economics, Wiley Blackwell, vol. 33(5), pages 1093-1114, November.
  9. Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
  10. Chen, Xuyang & Sun, Rui, 2025. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 126538, University Library of Munich, Germany.
  11. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
  12. Kostelić Katarina & Paulišić Morena, 2025. "Holistic Performance Evaluation using Income per Employee and Salary Metrics," Business Systems Research, Paradigm, vol. 16(2), pages 240-273.
  13. Liu Yang & Yaozhong Wang & Baichuan Peng, 2024. "Dynamic Mechanisms of R&D Innovation in Chinese Multinational Corporations: The Impact of Government Support, Market Competition and Entrepreneurial Spirit," Sustainability, MDPI, vol. 16(22), pages 1-25, November.
  14. Andreas Haufler & Hirofumi Okoshi & Dirk Schindler, 2025. "Will the Global Minimum Tax Hurt Developing Countries?," CESifo Working Paper Series 12329, CESifo.
  15. Tomáš Boukal & Petr Janský & Miroslav Palanský, 2025. "Global Minimum Tax and Profit Shifting," Working Papers 025, EU Tax Observatory.
  16. Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
  17. Demetrio Guzzardi & Elisa Palagi & Tommaso Faccio & Andrea Roventini, 2023. "In search of lost time: An ensemble of policies to restore fiscal progressivity and address the climate challenge," LEM Papers Series 2023/28, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  18. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2026. "Fiscal consequences of corporate tax avoidance," Journal of Public Economics, Elsevier, vol. 257(C).
  19. Laudage Teles, Sabine & Riedel, Nadine & Strohmaier, Kristina, 2024. "On the effects of anti-profit shifting regulations: A developing country perspective," Journal of Public Economics, Elsevier, vol. 235(C).
  20. Koch, Reinald & Rehrl, Christoph & Spengel, Christoph, 2026. "More is not always better: An economic assessment of the EU's anti-avoidance tax framework," ZEW Discussion Papers 26-027, ZEW - Leibniz Centre for European Economic Research.
  21. Guttorm Schjelderup & Frank Stähler, 2024. "The economics of the global minimum tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 935-952, August.
  22. Trevor Incerti & Raphaëlle Soffe, 2026. "Corporate responses to the threat of public shaming: evidence from the European Union," IFS Working Papers W26/07, Institute for Fiscal Studies.
  23. Petr Janský, 2023. "Corporate Effective Tax Rates for Research and Policy," Public Finance Review, , vol. 51(2), pages 171-205, March.
  24. Kox, Henk L.M., 2024. "Towards time-consistent bilateral FDI statistics: A new dataset covering 2001-2022," MPRA Paper 122883, University Library of Munich, Germany.
  25. 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.
  26. Raphaëlle Soffe & Trevor Incerti, 2026. "Anticipatory effects of corporate tax shaming: evidence from the European Union," IFS Working Papers W26/19, Institute for Fiscal Studies.
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