Profit shifting by multinational corporations is thought to reduce tax revenue around the world. While transfer pricing … regulations are meant to curtail profit shifting, there have been rising concerns that a sophisticated tax advisory industry can … introduction of standard regulations aimed at limiting profit shifting. Using administrative tax and customs data from Chile in …

standard tax competition model for capital-enhancing technology, royalty payments, and profit shifting, this paper suggests a …

analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates …

understand the profit-shifting behavior of multinational enterprises (MNEs) and its consequences for real activity. Using new … estimate an unbiased profit-shifting semi-elasticity of about 0.22. Removing incentives to shift profits to particular low …-tax locations leads to profit relocation to ‘next-best’ low-tax countries, allowing firms to circumvent domestic taxation. We do not …

, 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 …