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  • Search: subject:"Profit shifting"
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Year of publication
Subject
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Gewinnverlagerung 1,566 Income shifting 1,556 Steuervermeidung 921 Tax avoidance 916 Multinationales Unternehmen 894 Transnational corporation 870 Internationales Steuerrecht 690 International tax law 678 Steuererhebungsverfahren 508 Taxation procedure 508 Corporate taxation 495 Unternehmensbesteuerung 494 OECD-Staaten 471 OECD countries 470 G20 countries 387 G20-Staaten 387 profit shifting 352 Dispute settlement 340 Konfliktregelung 340 Körperschaftsteuer 287 Theorie 287 Corporate income tax 284 Theory 282 Welt 277 World 273 Auslandsinvestition 200 Foreign investment 198 Transfer pricing 195 Verrechnungspreis 192 Steuerwettbewerb 175 Tax competition 173 Steueroase 141 Tax haven 137 Doppelbesteuerung 130 Double taxation 128 Profit shifting 122 EU countries 118 EU-Staaten 118 Deutschland 110 tax avoidance 108
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Online availability
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Free 947 Undetermined 566 CC license 17
Type of publication
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Book / Working Paper 1,409 Article 470 Journal 2 Other 1
Type of publication (narrower categories)
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Graue Literatur 569 Non-commercial literature 569 Working Paper 518 Article in journal 389 Aufsatz in Zeitschrift 389 Arbeitspapier 370 Amtsdruckschrift 132 Government document 132 Hochschulschrift 57 Aufsatz im Buch 39 Book section 39 Thesis 24 Aufsatzsammlung 20 Collection of articles of several authors 19 Sammelwerk 19 Konferenzschrift 16 Article 12 Conference paper 12 Konferenzbeitrag 12 Research Report 9 Bericht 7 Collection of articles written by one author 6 Sammlung 6 Amtliche Publikation 5 Conference proceedings 5 Conference Paper 4 research-article 4 Systematic review 3 Übersichtsarbeit 3 Fachkunde 2 Interview 2 Preprint 2 Advisory report 1 Festschrift 1 Forschungsbericht 1 Gesetz 1 Gutachten 1 Kommentar 1 Law 1
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Language
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English 1,701 German 97 Undetermined 74 French 6 Spanish 5 Polish 2 Czech 1 Italian 1 Norwegian 1 Portuguese 1
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Author
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Schindler, Dirk 50 Haufler, Andreas 46 Janský, Petr 46 Schjelderup, Guttorm 46 Spengel, Christoph 45 Riedel, Nadine 39 Fuest, Clemens 33 Langenmayr, Dominika 28 Wamser, Georg 26 Overesch, Michael 25 Mardan, Mohammed 23 Garcia-Bernardo, Javier 22 Dischinger, Matthias 21 Schmidt-Eisenlohr, Tim 18 Zucman, Gabriel 18 Heckemeyer, Jost H. 17 Klemm, Alexander 17 Nicolay, Katharina 17 Bilicka, Katarzyna 16 Liu, Li 16 Nusser, Hannah 16 Wier, Ludvig 16 Johannesen, Niels 15 Klassen, Kenneth J. 15 Palanský, Miroslav 14 Alstadsæter, Annette 13 De Simone, Lisa 13 Dharmapala, Dhammika 13 Finke, Katharina 13 Merlo, Valeria 13 Mooij, Ruud A. de 13 Panteghini, Paolo 13 Krautheim, Sebastian 12 Stöwhase, Sven 12 Vay, Heiko 12 Hebous, Shafik 11 Hindriks, Jean 11 Toubal, Farid 11 Büttner, Thiess 10 Dutt, Verena K. 10
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Institution
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OECD 343 CESifo 15 National Bureau of Economic Research 14 Saïd Business School, Oxford University 12 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 11 Zentrum für Europäische Wirtschaftsforschung (ZEW) 8 Verlag Dr. Kovač 5 C.E.P.R. Discussion Papers 4 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 3 Institutt for foretaksøkonomi, Norges Handelshøyskole (NHH) 3 Linde Verlag 3 Organisation for Economic Co-operation and Development 3 Stiftung Familienunternehmen 3 Universität Mannheim 3 International Fiscal Association / Congress <73., 2019, London> 2 Internationale Vereinigung für Steuerrecht 2 Polski Instytut Ekonomiczny 2 Verlag Dr. Otto Schmidt 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Zentrum für Europäische Wirtschaftsforschung 2 arqus - Arbeitskreis Quantitative Steuerlehre 2 Australien / Auditor General 1 Bank für Internationalen Zahlungsausgleich / Währungs- und Wirtschaftsabteilung 1 Center for European, Governance and Economic Development Research (CeGE), Wirtschaftswissenschaftliche Fakultät 1 Center for Globalization and Europeanization of the Economy (CeGE), Georg-August-Universität 1 Centre d'Économie de la Sorbonne, Université Paris 1 (Panthéon-Sorbonne) 1 Centre for Development Economics, Delhi School of Economics 1 Centro de Estudios Monetarios Latinoamericanos (CEMLA) 1 Deutsche Bundesbank 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 Dipartimento di Scienze Economiche e Aziendali, Università degli Studi di Pavia 1 Directorate-General Economic and Financial Affairs, European Commission 1 Eberhard Karls Universität Tübingen 1 Economics Department, University of Strathclyde 1 Erasmus Research Institute of Management 1 Erich Schmidt Verlag 1 European Commission / Directorate-General for Economic and Financial Affairs 1
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Published in...
All
OECD/G20 Base Erosion and Profit Shifting Project 209 OECD/G20 base erosion and profit shifting project 125 CESifo working papers 70 CESifo Working Paper 66 Working paper 43 CESifo Working Paper Series 35 International tax and public finance 28 National tax journal 24 ZEW Discussion Papers 24 Working paper / World Institute for Development Economics Research 18 WIDER Working Paper 17 Discussion paper 16 IES working paper 16 Journal of public economics 16 World tax journal : WTJ 15 IES Working Paper 14 NBER working paper series 14 ZEW discussion papers 14 Working Papers / Saïd Business School, Oxford University 12 WU international taxation research paper series : research papers 11 ZEW - Centre for European Economic Research Discussion Paper 11 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 10 Munich Discussion Paper 10 Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers 10 NBER Working Paper 10 The accounting review : a publication of the American Accounting Association 10 Discussion Papers in Economics 9 Discussion papers / CEPR 9 Research Paper 9 Research paper 9 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 9 Working paper / National Bureau of Economic Research, Inc. 8 arqus Discussion Paper 8 Cahiers de droit fiscal international 7 Discussion paper / Department of Business and Management Science 7 International Tax and Public Finance 7 Series on international taxation 7 Economics letters 6 IMF working papers 6 Journal of accounting & economics 6
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Source
All
ECONIS (ZBW) 1,605 EconStor 175 RePEc 96 Other ZBW resources 5 BASE 1
Showing 1,571 - 1,580 of 1,882
Cover Image
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …
Persistent link: https://www.econbiz.de/10010427525
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Viewing tax policy through party-colored glasses: What German politicians believe
Heinemann, Friedrich; Janeba, Eckhard - Saïd Business School, Oxford University - 2008
The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members...
Persistent link: https://www.econbiz.de/10005487423
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Transfer-pricing and Measured Productivity of Multinational Firms
Maffini, Giorgia; Mokkas, Socrates - Saïd Business School, Oxford University - 2008
multinationals' measured TFP by about 10% relative to domestic firms, consistent with profit-shifting by multinationals. At the …
Persistent link: https://www.econbiz.de/10005025254
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Cover Image
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - Volkswirtschaftliche Fakultät, … - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …
Persistent link: https://www.econbiz.de/10005121189
Saved in:
Cover Image
Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms
Dischinger, Matthias; Riedel, Nadine - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2008
Intangible assets are one major source of profit shifting opportunities due to a highly intransparent transfer pricing … process. Our paper argues that multinational enterprises (MNEs) optimize their profit shifting strategy by locating shifting …
Persistent link: https://www.econbiz.de/10005227720
Saved in:
Cover Image
Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data
Dischinger, Matthias - Volkswirtschaftliche Fakultät, … - 2008
We provide indirect empirical evidence of profit shifting behavior by multinational enterprises (MNEs) employing a …) increases its pre-tax profitability by 7%, other things being equal. Various robustness checks support this profit shifting …
Persistent link: https://www.econbiz.de/10008469944
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Redistributive taxation, multinational enterprises, and economic integration
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - Institutt for foretaksøkonomi, Norges Handelshøyskole … - 2008
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but …
Persistent link: https://www.econbiz.de/10005419326
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Redistributive Taxation, Multinational Enterprises, and Economic Integration
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2008
Increased activity of multinational firms exposes national corporate tax bases to cross-country profit shifting, but …
Persistent link: https://www.econbiz.de/10014047488
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Cover Image
Economic integration and the relationship between profit and wage taxes
Haufler, Andreas; Klemm, Alexander; Schjelderup, Guttorm - 2008
Persistent link: https://www.econbiz.de/10003846776
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Strategic consolidation under formula apportionment
Büttner, Thiess; Riedel, Nadine; Runkel, Marco - 2008
Persistent link: https://www.econbiz.de/10003846897
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