, 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 Norway, we find that profit-shifting firms pay higher wages …. CEOs particularly gain, with their wages rising nearly 10%. These results thus suggest that profit shifting by …

Profit shifting by multinational corporations is thought to reduce tax revenue around the world. We analyze the … introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in …

Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have … subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private … three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting …

We show that the fiscal authorities of high-tax countries can lack the incentives to combat profit shifting to tax … global tax payments of multinational companies. This incentive problem can help explain why profit shifting to low …