This paper examines whether multinational enterprises (MNEs) adapt to international anti-tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

This paper examines whether multinational enterprises (MNEs) adapt to international anti–tax avoidance regulation by intensifying domestic profit shifting activities. We compile a novel dataset by mapping MNE ownership network structures that link international to sub-national tax haven...

The expansion of wind power has the potential to make a major contribution to the mitigation of climate change. While wind power generates positive externalities at the global level by reducing carbon dioxide, it also generates negative externalities at the local level, such as noise pollution...