attracting inward profit shifting from multinational firms. In this paper, we analyze the effects of patent box regimes when … targeted at attracting international profit shifting, and it is optimally set below the corporate tax rate. With cooperative tax …

which also profit shifting is a serious issue. The international dimension of these markets may have a dramatic impact on … taxes levied on a good produced by a multinational company. Our analysis shows that a trade off between profit shifting and … tax revenue. This is a quite interesting policy issue: countries that today benefit from profit shifting may find it …

ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model under … improvements in welfare if multinational firms treat methods of profit shifting as substitutes. …

subsidiaries of non-UK multinationals in the same countries, by an average of 2.1 percentage points. The increase in profit … shifting also leads to increases in measured productivity of the foreign affiliates of UK multinationals of between 5 and 9 …

illicitly transferring money out of the country. Further research is warranted on profit shifting out of countries in the Global …