Garcia-Bernardo, Javier; Haberly, Daniel; Janský, Petr; … - 2022
-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 …