IDEAS home Printed from https://ideas.repec.org/r/hal/journl/halshs-04928943.html

The Missing Profits of Nations

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Sarah Clifford & Jakob Miethe & Camille Semelet, 2025. "The Distribution of Profit Shifting," CESifo Working Paper Series 11975, CESifo.
  2. Vito Amendolagine & Randolph Luca Bruno & Maria Cipollina & Gianluigi De Pascale, 2025. "Minimum global tax: winners and losers in the race for mergers and acquisitions," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 15(4), pages 1249-1278, December.
  3. Arjan Lejour & Maarten van ’t Riet, 2025. "Tax avoidance by redirecting royalty flows: estimating the global revenue loss," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1289-1334, October.
  4. Hünnekes, Franziska & Konradt, Maximilian & Schularick, Moritz & Trebesch, Christoph & Wingenbach, Julian, 2025. "Exportweltmeister: Germany’s foreign investment returns in international comparison," Journal of International Economics, Elsevier, vol. 155(C).
  5. Chen, Yilan & Lei, Shaohai, 2025. "Tax avoidance opportunity for multinational enterprises: effects of digitalized tax administration in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 102(C).
  6. Camarero, Mariam & Muñoz, Alejandro & Tamarit, Cecilio, 2025. "Unveiling the drivers of portfolio equity and bond investment in the European Union: The interplay of tax havens and gravity factors," European Economic Review, Elsevier, vol. 179(C).
  7. Brun Lidia & Speitmann Raffael & Stasio Andrzej Leszek & Stoehlker Daniel, 2025. "The Corporate Income Tax Gap," JRC Working Papers on Taxation & Structural Reforms 2025-07, Joint Research Centre.
  8. Athiphat Muthitacharoen & Archawa Paweenawat & Krislert Samphantharak & Chanont Banternghansa, 2026. "Gaming the Threshold: Size-Dependent Tax Policy and Domestic Profit Shifting," PIER Discussion Papers 248, Puey Ungphakorn Institute for Economic Research.
  9. Flora Bellone & Charlie Joyez & Xavier Poulet-Goffard, 2026. "Tax Avoidance by Small Multinationals as a Side Effect of Anti Tax Avoidance Policy," GREDEG Working Papers 2026-10, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
  10. Felix Hugger, 2025. "Regulatory avoidance responses to private Country-by-Country Reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(1), pages 271-309, February.
  11. Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025. "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers 038, EU Tax Observatory.
  12. Juliana Londoño-Vélez & Javier Ávila-Mahecha, 2025. "Behavioural Responses to Wealth Taxation: Evidence from Colombia," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 92(4), pages 2624-2655.
  13. Usama Jamal, 2025. "Tax Rules and Capital Reallocation: Real Effects of Anti-Tax Avoidance Policies," Thema Working Papers 2025-16, THEMA (Théorie Economique, Modélisation et Applications), CY Cergy-Paris University, ESSEC and CNRS.
  14. Jean-Paul Carvalho, 2025. "The Political-Economic Risks of AI," Economics Series Working Papers 1068, University of Oxford, Department of Economics.
  15. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2025. "Playing easy or playing hard to get: When and how to attract FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 237(C).
  16. Konstantin M. Wacker & Bruno Casella & Maria Borga, 2025. "Measuring multinational production with foreign direct investment statistics: A survey of challenges and recent developments," Journal of Economic Surveys, Wiley Blackwell, vol. 39(4), pages 1462-1487, September.
  17. Liang Xu & Xinyan Yan & Haoyi Yang & Wenqiao Zhang, 2026. "Prosocial CEOs and Corporate Tax Avoidance," Journal of Business Ethics, Springer, vol. 204(2), pages 367-390, March.
  18. De Vito, Antonio & Hillmann, Lisa & Jacob, Martin & Vossebürger, Robert, 2025. "Do personal income taxes affect corporate tax-motivated profit shifting?," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  19. 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.
  20. Jean Hindriks & Yukihiro Nishimura, 2025. "Minimum tax, Tax haven and Activity shifting," Discussion Papers in Economics and Business 25-13, Osaka University, Graduate School of Economics.
  21. Athanasios Vasilakis & Vasileios Vlachos, 2025. "Country Level Determinants of Base Erosion and Profit Shifting (BEPS): A Systematic Literature Review," Hacienda Pública Española / Review of Public Economics, IEF, vol. 255(4), pages 11-28, December.
  22. Luong, Ha-Phuong & Jones, Chris & Temouri, Yama, 2025. "Cluster Internationalization to Tax Havens by Multinational Enterprises: An Exploration of Imitative Behaviour," Journal of World Business, Elsevier, vol. 60(4).
  23. Tijmen Tuinsma & Kristof Witte & Petr Janský & Miroslav Palanský & Vitezslav Titl, 2025. "Effects of corporate transparency on tax avoidance: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(5), pages 1366-1398, October.
  24. 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.
  25. Andreas Hauer & Hayato Kato, 2024. "A Global Minimum Tax for Large Firms Only: Implications for Tax Competition," Discussion Papers in Economics and Business 24-06, Osaka University, Graduate School of Economics.
  26. Kelon Felix & Chris Jones & Johan Rewilak & Yama Temouri, 2025. "Democracy and Natural Resources: Their Institutional Impact on Tax Haven Use by Emerging Market Multinational Enterprises," Management International Review, Springer, vol. 65(5), pages 903-947, October.
  27. 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.
  28. Kevin Parra Ramirez & Vincent Vicard, 2026. "The instruments of profit shifting," Working Papers 043, EU Tax Observatory.
  29. Katarzyna Bilicka, 2025. "Labor market consequences of antitax avoidance policies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(2), pages 429-465, April.
  30. Bozos, Konstantinos & Filatotchev, Igor & Goergen, Marc, 2025. "Corporate governance, finance, and global strategy," International Business Review, Elsevier, vol. 34(6).
  31. Xue, Mantian, 2024. "Did the anti-avoidance rules curtail the profit shifting of foreign multinationals in China?," China Economic Review, Elsevier, vol. 88(C).
  32. Jeanne Bomare & Matthew Collin, 2025. "When Bankers Become Informants: Behavioral Effects of Automatic Exchange of Information," Working Papers 033, EU Tax Observatory.
  33. Chen, Xuyang & Sun, Rui, 2025. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 126538, University Library of Munich, Germany.
  34. John M. Griffin & Samuel Kruger, 2024. "What is Forensic Finance?," Foundations and Trends(R) in Finance, now publishers, vol. 14(3), pages 137-243, October.
  35. Laudage, Sabine & Riedel, Nadine & Schmidt, Katharina & Strohmaier, Kristina & Voget, Johannes & Wickel, Sophia, 2026. "Transfer price documentation rules and multinational firm behavior: Evidence from France," ZEW Discussion Papers 26-007, ZEW - Leibniz Centre for European Economic Research.
  36. Jules Ducept & Sarah Godar, 2025. "Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms," Working Papers 030, EU Tax Observatory.
  37. Jules Ducept & Evangelos Koumanakos & Panayiotis Nicolaides, 2023. "Consumption Taxes and Corporate Income Taxes: Evidence from Place-Based VAT," Working Papers hal-04564099, HAL.
  38. Delis, Fotis & Delis, Manthos D. & Laeven, Luc & Ongena, Steven, 2025. "Global evidence on profit shifting within firms and across time," Journal of Accounting and Economics, Elsevier, vol. 79(2).
  39. Le, Manh-Duc & Zamarian, Marco, 2025. "Tax-avoidance profit shifting by multinational firms: evidence from Vietnam," Economic Systems, Elsevier, vol. 49(2).
  40. Gabanatlhong, Bathusi, 2025. "Market reaction to private Country-by-Country Reporting," Economic Modelling, Elsevier, vol. 152(C).
  41. Lediga, Collen & Riedel, Nadine & Strohmaier, Kristina, 2025. "What you do (not) get when expanding the net - Evidence from forced taxpayer registrations in South Africa," Journal of Development Economics, Elsevier, vol. 172(C).
  42. Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
  43. Abe,Kenzo & Hayakawa,Kazunobu & Yang,Chih-hai, 2026. "Complying with Rules of Origin and Transfer Pricing," IDE Discussion Papers 989, Institute of Developing Economies, Japan External Trade Organization(JETRO).
  44. Hindriks, Jean & Nishimura, Yukihiro, 2025. "Minimum tax, tax haven and the foreign direct investment," LIDAM Discussion Papers CORE 2025023, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  45. Hüseyin Şen & Ayşe Kaya, 2026. "Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries," Empirical Economics, Springer, vol. 70(2), pages 1-48, February.
  46. De Simone, Lisa & Giese, Henning & Koch, Reinald & Rehrl, Christoph, 2025. "Real effects of earnings stripping rules," arqus Discussion Papers in Quantitative Tax Research 306, arqus - Arbeitskreis Quantitative Steuerlehre.
  47. Theo Palomo & Davi Bhering & Thiago Scot & Pierre Bachas & Luciana Barcarolo & Celso Campos & Javier Feinmann & Leonardo Moreira & Gabriel Zucman, 2025. "Tax Progressivity and Inequality in Brazil: Evidence from Integrated Administrative Data," Reports 009, EU Tax Observatory.
  48. Binglin He & Yukun Sun & Kezhong Zhang, 2025. "The Flaw in the Plan: Information Transparency and International Tax Avoidance Channels," Open Economies Review, Springer, vol. 36(4), pages 1193-1227, September.
  49. Dustin L. Swonder & Damián Vergara, 2025. "A Sufficient Statistics Approach to Optimal Corporate Taxes," NBER Working Papers 34517, National Bureau of Economic Research, Inc.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.