The test method described in this Test Guideline, is intended to define the lethal and sub-lethal effects of chemicals on the early life stages of the species tested. The early-life stages of fish are exposed to five concentrations of the test substance dissolved in water, preferably under...

In this Short-term Toxicity Test on Fish Embryo and Sac-Fry Stages, the life stages from the newly fertilized egg to the end of the sac-fry stage are exposed. The embryo and sac-fry stages of fish are exposed to five concentrations of the test substance dissolved in water. A choice, depending on...

The test method described in this Test Guideline, is intended to define the lethal and sub-lethal effects of chemicals on the early life stages of the species tested. The early-life stages of fish are exposed to ,at least, five concentrations of the test substance dissolved in water, preferably...

We provide estimates of profit shifting for over 2 million firm-year observations in 100 countries over the period 2009-2020. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine how the profits of both parent and subsidiary firms within a...

We investigate competition for FDI within a region when a foreign multinational firm can profitably exploit differences in statutory corporate tax rates by shifting taxable profits to lower-tax jurisdictions. In such framework we show that targeted tax competition may lead to higher welfare for...

This paper investigates the tax responsiveness of multinational firms’ investment decisions in foreign countries, distinguishing firms that are able to avoid taxes (avoiders) from those that are not (non-avoiders). From a theoretical point of view, the tax responsiveness of firms crucially...