, 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 …

non-havens. On the one hand, the global minimum tax raises their welfare by curbing profit shifting, which boosts … minimum rate is so high that profit shifting ends. …

large revenue losses due to profit shifting have lower corporate tax revenues and rates. At the same time, they raise a …

This paper constructs time series of global profit shifting covering the 2015-19 period, during which major … international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global … fraction of global corporate tax revenue lost due to profit shifting rose from 9 to 10 per cent. We extend our time series back …

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries …