-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the … costs are included, the total cost of profit shifting for developing countries increases significantly, while some developed … countries can often offset or recover the majority of the direct costs of profit shifting. The ability of the latter to do this …

components and quantify its potential impact on profit shifting. We apply it to 34 thousand multinational-country observations … that the global minimum tax has the potential to decrease profit shifting by most multinationals, which are on average …

discusses the challenges faced when attempting to quantify tax-motivated profit shifting. We first use micro-level data to show … may be exploited to better understand tax-motivated profit shifting. This approach suggests a semi-tax elasticity of pre …

on the standards agreed in the Two Pillar Solution of the OECD/Group of Twenty (G20) project on base erosion and profit … shifting (BEPS) and developed now through the UN. …

Aggressive profit shifting by multinational enterprises (MNEs) is a growing concern for domestic resource mobilization … has been implemented in more than 45 countries to prevent profit shifting by MNEs through the debt channel. Our focus is …

costs for profit-shifting multinationals, where the latter costs depend on the share of profits held in tax havens. Then … tax haven decreases, profit shifting from high-tax affiliates may increase relative to the situation without Country …-by-Country reporting. We confirm these changes in profit-shifting patterns using a staggered difference-in-differences design. The opposing …

to tax havens. We incorporate nonconvex costs of profit shifting and unobserved heterogeneity in profit-shifting ability … fixed and variable components of profit-shifting costs for different firm types, and (iii) the government's trade …-off between raising tax revenue by reducing profit shifting and attracting investment. Accounting for extensive margin profit …