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  • Search: subject:"Income shifting"
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Year of publication
Subject
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Income shifting 1,250 Gewinnverlagerung 1,243 Steuervermeidung 706 Tax avoidance 706 Multinationales Unternehmen 670 Transnational corporation 655 Internationales Steuerrecht 499 International tax law 487 Besteuerungsverfahren 407 OECD countries 406 OECD-Staaten 406 Taxation procedure 405 G20 countries 356 G20-Staaten 356 Dispute settlement 325 Konfliktregelung 325 Unternehmensbesteuerung 285 Corporate taxation 283 Theorie 212 Theory 211 Welt 180 World 179 Körperschaftsteuer 178 Corporate income tax 174 Verrechnungspreis 165 Transfer pricing 164 profit shifting 129 Auslandsinvestition 126 Foreign investment 125 EU-Staaten 122 EU countries 121 Steuerwettbewerb 120 Tax competition 118 Deutschland 105 income shifting 104 Steueroase 102 Doppelbesteuerung 101 Tax haven 99 Double taxation 98 Germany 92
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Online availability
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Free 573 Undetermined 457
Type of publication
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Book / Working Paper 1,015 Article 358 Journal 2 Other 2
Type of publication (narrower categories)
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Graue Literatur 482 Non-commercial literature 482 Working Paper 319 Article in journal 308 Aufsatz in Zeitschrift 308 Arbeitspapier 294 Amtsdruckschrift 135 Government document 135 Hochschulschrift 59 Aufsatz im Buch 38 Book section 38 Thesis 29 Collection of articles of several authors 20 Sammelwerk 20 Konferenzschrift 17 Aufsatzsammlung 16 Conference paper 8 Konferenzbeitrag 8 Collection of articles written by one author 6 Sammlung 6 Conference proceedings 5 Amtliche Publikation 4 Bericht 4 Dissertation u.a. Prüfungsschriften 4 Systematic review 3 Übersichtsarbeit 3 Advisory report 1 Conference Paper 1 Fachkunde 1 Festschrift 1 Forschungsbericht 1 Gesetz 1 Gutachten 1 Interview 1 Kommentar 1 Law 1
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Language
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English 1,223 German 107 Undetermined 44 French 4 Polish 2 Italian 1 Norwegian 1 Portuguese 1 Spanish 1
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Author
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Schindler, Dirk 35 Schjelderup, Guttorm 32 Riedel, Nadine 28 Spengel, Christoph 27 Haufler, Andreas 26 Fuest, Clemens 22 Alstadsæter, Annette 21 Janský, Petr 19 Mardan, Mohammed 17 Dharmapala, Dhammika 16 Mooij, Ruud A. de 16 Liu, Li 15 Overesch, Michael 15 Klemm, Alexander 14 Wamser, Georg 13 Jacob, Martin 12 Nicodème, Gaëtan 12 Selin, Håkan 12 De Simone, Lisa 11 Schmidt-Eisenlohr, Tim 11 Zucman, Gabriel 11 Harju, Jarkko 10 Johannesen, Niels 10 Langenmayr, Dominika 10 Matikka, Tuomas 10 Dischinger, Matthias 9 Garcia-Bernardo, Javier 9 Heckemeyer, Jost H. 9 Nicolay, Katharina 9 Smart, Michael 9 Vay, Heiko 9 Büttner, Thiess 8 Clausing, Kimberly A. 8 Hindriks, Jean 8 Klassen, Kenneth J. 8 Nusser, Hannah 8 Wier, Ludvig 8 Bilicka, Katarzyna 7 Hagen, Dominik von 7 Hebous, Shafik 7
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Institution
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OECD 314 CESifo 11 National Bureau of Economic Research 8 International Monetary Fund (IMF) 7 Verlag Dr. Kovač 7 Linde Verlag 3 Stiftung Familienunternehmen 3 Universität Mannheim 3 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 3 Verlag Dr. Otto Schmidt 3 International Fiscal Association / Congress <73., 2019, London> 2 Konzernrechtstage <1997, Köln> 2 Polski Instytut Ekonomiczny 2 Saïd Business School, Oxford University 2 Shaker Verlag 2 Tinbergen Institute 2 Tinbergen Instituut 2 Zentrum für Europäische Wirtschaftsforschung 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 Australien / Auditor General 1 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 1 C.E.P.R. Discussion Papers 1 Center for Economic Research and Graduate Education and Economics Institute (CERGE-EI) 1 Centre Emile Bernheim, Solvay Brussels School of Economics and Management 1 Department of Economics, College of William & Mary 1 Deutsches Wissenschaftliches Institut der Steuerberater 1 Deutsches Wissenschaftliches Institut der Steuerberater / Symposium <2015, Berlin> 1 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 1 Deutschland / Deutscher Bundestag / Fraktion Die Linke. 1 Directorate-General Economic and Financial Affairs, European Commission 1 Eberhard Karls Universität Tübingen 1 Economic Policy Research Unit (EPRU), Økonomisk Institut 1 Erasmus Research Institute of Management 1 Erich-Schmidt-Verlag <Berlin> 1 Friedrich-Schiller-Universität Jena 1 Företagsekonomiska Institutionen <Turku> 1 General Directorate Taxation and Custom Union, European Commission 1 Goethe-Universität Frankfurt am Main 1 Hamburger Tagung zur Internationalen Besteuerung <30, 2013, Hamburg> 1 Hamburger Tagung zur Internationalen Besteuerung <32., 2015, Hamburg> 1
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Published in...
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OECD/G20 Base Erosion and Profit Shifting Project 182 OECD/G20 base erosion and profit shifting project 125 CESifo working papers 59 Working paper 37 CESifo Working Paper Series 33 International tax and public finance 26 CESifo Working Paper 23 National tax journal 21 Journal of public economics 14 Working paper / World Institute for Development Economics Research 14 World tax journal : WTJ 14 ZEW discussion papers 13 Discussion paper 10 IES working paper 10 ZEW - Centre for European Economic Research Discussion Paper 10 Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers 9 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 8 NBER working paper series 8 The accounting review : a publication of the American Accounting Association 8 Discussion paper / Department of Business and Management Science 7 IMF Working Papers 7 Series on international taxation 7 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 7 WU international taxation research paper series : research papers 7 Discussion papers / CEPR 6 Working paper / National Bureau of Economic Research, Inc. 6 arqus Discussion Paper 6 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 5 Cahiers de droit fiscal international 5 FinanzArchiv : public finance analysis 5 Forum der internationalen Besteuerung 5 IMF working papers 5 International Tax and Public Finance 5 Journal of accounting & economics 5 Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures 5 Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis 5 Applied economics letters 4 Discussion paper / Centre for Economic Policy Research 4 Research paper 4 Stanford University Graduate School of Business research paper 4
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Source
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ECONIS (ZBW) 1,282 RePEc 57 EconStor 26 USB Cologne (EcoSocSci) 9 BASE 3
Showing 1 - 10 of 1,377
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High ownership concentration and income shifting in multinational groups
Medioli, Alice; Azzali, Stefano; Mazza, Tatiana - In: Management research review 46 (2023) 1, pp. 82-99
Persistent link: https://www.econbiz.de/10013536491
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Intertemporal income shifting and the taxation of business owner-managers
Miller, Helen; Pope, Thomas; Smith, Kate - 2021
to intertemporal income shifting and not to reductions in real business activity. Around half of this shifting is short …
Persistent link: https://www.econbiz.de/10012802879
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Inflexibility in income shifting : implications, detection and remedies
Hopland, Arnt O.; Lisowsky, Petro; Mardan, Mohammed; … - 2021
This study develops theory and discusses implications of inflexibility in tax-motivated income shifting. We show that … inflexibility to adjust income-shifting strategies within a tax year in response to losses implies that income-shifting incentives … income shifting. We propose several empirical remedies to mitigate the estimation bias stemming from inflexibility, whenever a …
Persistent link: https://www.econbiz.de/10012653336
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Effects of corporate transparency on tax avoidance : evidence from Country-by-Country Reporting
Tuinsma, Tijmen; De Witte, Kristof; Janský, Petr; … - 2023
Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...
Persistent link: https://www.econbiz.de/10013555603
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Income shifting and organizational form choice : evidence from Europe
Lejour, Arjan; Massenz, Gabriella - 2020
Persistent link: https://www.econbiz.de/10012227946
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Patent concentration, asymmetric information, and tax-motivated income shifting
Amberger, Harald; Osswald, Benjamin - 2020
Persistent link: https://www.econbiz.de/10012302070
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The taxation of closely held firms: The achilles heel of the dual income tax system reconsidered
Stenkula, Mikael; Wykman, Niklas - 2022
This study presents an improvement of the King-Fullerton framework for calculating the marginal effective tax rate (METR) for active owners of closely held corporations in a dual income tax system with income splitting rules. The original King and Fullerton model was not modeled to incorporate...
Persistent link: https://www.econbiz.de/10013562316
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Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto - 2022
Persistent link: https://www.econbiz.de/10013483910
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The global minimum tax
Johannesen, Niels - 2022
This paper studies how the global minimum tax shapes national tax policies and welfare in a formal model of international tax competition with heterogeneous countries. The net welfare effect is generally ambiguous from the perspective of non-havens. On the one hand, the global minimum tax raises...
Persistent link: https://www.econbiz.de/10012801560
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Pennies from haven : wages and profit shifting
Alstadsæter, Annette; Bjørkheim, Julie Brun; Davies, … - 2022
Increasing attention has been given to the fact that some multinational enterprises shift income to tax haven countries, an activity that generates inequality in corporate taxation. Here, we examine how profit shifting relates to wage inequality. Using rich matched employer-employee data from...
Persistent link: https://www.econbiz.de/10012822021
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