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. …

, 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 …

matter is still lacking. To fill this gap, the present paper explores the effect of profit shifting on employee pay among S … new findings enrich our understanding of the distributional consequences of profit shifting. They also cast light on the …

profit shifting, focusing on internal debt. It finds that a 10 per cent increase in the difference between Kenya's corporate …-level annual data from 2015-19 from multinational corporations' audited financial statements, we assess the scale of profit … shifting by those corporations with a presence in Kenya. Using a panel analysis, the study delves into the incentives for …

This paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the … profitability is found, indicating profit-shifting behaviour. However, a disaggregated investigation by characteristics of parent … borrowing. The evidence of profit shifting is not all pervasive. However, in the presence of these transaction channels …

, 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 …