authorities in France. The lion's share of this loss is driven by the exports of 450 firms to ten tax havens. As such, it may be …

transfer prices. Using detailed firm level export and import data by origin/destination and product for France, I show that the … rate between France and the partner country. Profit shifting through transfer prices is estimated to have reduced the … French corporate tax base by 8 bn USD in 2008. Its extent is growing in France over the 2000s. The related missing tax …

regulations’ fiscal and real effects. Testing ground is the introduction of transfer price (TP) documentation rules in France in … 2010. Drawing on rich firm-level data, we show that affected MNEs reduced their outward profit shifting from France, while … simultaneously lowering real investments in the country. Outside of France, treated MNEs decreased their investments at low-tax (but …

regulations’ fiscal and real effects. Testing ground is the introduction of transfer price (TP) documentation rules in France in … 2010. Drawing on rich firm-level data, we show that affected MNEs reduced their outward profit shifting from France, while … simultaneously lowering real investments in the country. Outside of France, treated MNEs decreased their investments at low-tax (but …