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Global Profit Shifting, 1975 – 2019

Citations

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Cited by:

  1. is not listed on IDEAS
  2. Chen, Xuyang, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 121893, University Library of Munich, Germany.
  3. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  4. Manon François & Carlos Oliveira & Bluebery Planterose & Gabriel Zucman, 2022. "A Modern Excess Profit Tax," Notes 004, EU Tax Observatory.
  5. S. Nobili, 2024. "Concentration, Market Power and International Tax Competition," Working Paper CRENoS 202406, Centre for North South Economic Research, University of Cagliari and Sassari, Sardinia.
  6. Xuyang Chen & Rui Sun, 2024. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," Papers 2409.05397, arXiv.org, revised Sep 2026.
  7. 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.
  8. 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.
  9. 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.
  10. Joyce,Joseph P., 2025. "International Investment Income," Cambridge Books, Cambridge University Press, number 9781009613446.
  11. Okunogbe, Oyebola M. & Tourek,Gabriel, 2023. "How Can Lower-Income Countries Collect More Taxes ? The Role of Technology, Tax Agents, and Politics," Policy Research Working Paper Series 10655, The World Bank.
  12. Collin,Matthew Edward, 2023. "The Impact of Tax Blacklisting," Policy Research Working Paper Series 10435, The World Bank.
  13. Alessandro Ferrari & S'ebastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting and International Tax Reforms," Papers 2211.04388, arXiv.org, revised Jan 2025.
  14. Chen, Xuyang & Sun, Rui, 2025. "The Global Minimum Tax, Investment Incentives and Asymmetric Tax Competition," MPRA Paper 126538, University Library of Munich, Germany.
  15. 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).
  16. Sónia Cabral & Joana Garcia & Raquel Miranda & Susana Peralta & João Pereira dos Santos, 2024. "Treasure Islands, Real Jobs? Workers and Anti-Avoidance Policies in a Tax Paradise," Working Papers w202416, Banco de Portugal, Economics and Research Department.
  17. Rasmus Corlin Christensen, 2025. "Harnessing network power: Weaponised interdependence in global tax policy," Global Policy, London School of Economics and Political Science, vol. 16(1), pages 175-189, February.
  18. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2024. "Competition, Harmonization, and Redistribution: Corporate Taxes in Switzerland," NBER Chapters, in: Policy Responses to Tax Competition, pages 401-471, National Bureau of Economic Research, Inc.
  19. Matěj Bajgar & Petr Janský & Tijmen Tuinsma, 2025. "Tax Compliance of Multinationals and Industry Concentration in the European Union," Working Papers 038, EU Tax Observatory.
  20. Navodhya Samarakoon & Paul R. Organ, 2026. "Doubling down on tax avoidance: the effect of Double Irish closure on the profit shifting of U.S. multinational companies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 33(1), pages 113-155, February.
  21. 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).
  22. Nadia Accoto & Federica Daniele & Valerio Della Corte, 2026. "Profit shifting via intragroup lending: measuring and comparing the debt structure and interest rate channels," Temi di discussione (Economic working papers) 1529, Bank of Italy, Economic Research and International Relations Area.
  23. André Sanchez Pacheco, . "Consolidated foreign wealth of nations: Nationality-based measures of international exposure," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  24. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
  25. Christine L. Dobridge & Patrick Kennedy & Paul Landefeld & Jacob Mortenson, 2023. "The TCJA and Domestic Corporate Tax Rates," Finance and Economics Discussion Series 2023-078, Board of Governors of the Federal Reserve System (U.S.).
  26. Alessandro Chiari, 2024. "Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset," Review of Development Economics, Wiley Blackwell, vol. 28(2), pages 600-629, May.
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