Büttner, Thiess (contributor); Riedel, Nadine (contributor) - 2008
This paper argues that profit-shifting activities of multi-jurisdictional enterprises (MJE) are maintained under a tax … separate un-consolidated firms for tax purposes if intra-group tax-rate differences, and thereby potential gains from profit …-shifting, are large. We test this prediction using confidential firm-level tax-return data for the local business tax in Germany …