SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
The costs of tax havens: evidence from industry-level data
16 references·4 citing·40 second hop
The costs of tax havens: evidence from industry-level data (2020)The costs of tax havens: evidence from in…INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)INTERNATIONAL CORPORATE TAX A…Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment (2019)Estimating the scale of profi…The Missing Profits of Nations (2018)The Missing Profits of NationsGlobal distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018)Global distribution of revenu…Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Multinationals’ profit respon…Base Erosion, Profit Shifting and Developing Countries (2016)Base Erosion, Profit Shifting…World Investment Report 2015 (2015)World Investment Report 2015THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)THE EFFECT OF PROFIT SHIFTING…The Differential Effects of Bilateral Tax Treaties (2014)The Differential Effects of B…Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Taxing across Borders: Tracki…Spillovers in International Corporate Taxation (2014)Spillovers in International C…Congressional Research Service (2014)Congressional Research ServiceAddressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Treasure Islands (2010)Treasure IslandsMultinational Firm Tax Avoidance and Tax Policy (2009)Multinational Firm Tax Avoida…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Tax provisioning by extractive industry multinational subsidiaries (2022)Tax provisioning by extractiv…Profit-shifting behaviour of emerging multinationals from India (2022)Profit-shifting behaviour of …Decomposing Multinational Corporations’ Declining Effective Tax Rates (2022)Decomposing Multinational Cor…Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting (2020)Multinational Corporations an…Bias in meta-analysis detected by a simple, graphical test (1997)Econometric Analysis of Cross Section and Panel Data (2001)Investigating and dealing with publication and other biases in meta-analysis (2001)Profit shifting of U.S. multinationals (2017)Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019)Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0 (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)The governance of global wealth chains (2017)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Corporate taxes and the location of intangible assets within multinational firms (2010)Changes in corporate effective tax rates over the past 25 years (2017)Tax Havens: International Tax Avoidance and Evasion (2009)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)You’ve Got Mail: A Randomized Field Experiment on Tax Evasion (2019)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)Panel Data Econometrics (2003)Bootstrap-Based Improvements for Inference with Clustered Errors (2008)Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income (2019)Real Effects of Private Country-by-Country Disclosure (2019)Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda (2020)Initial conditions and moment restrictions in dynamic panel data models (1998)Taxes and the location of production: evidence from a panel of US multinationals (1998)Do countries compete over corporate tax rates? (2007)Destination-Based Cash Flow Taxation (2017)PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT (2018)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Government Ownership of Banks (2002)Firms' financial choices and thin capitalization rules under corporate tax competition (2012)Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens (2021)Investing in friends: The role of geopolitical alignment in FDI flows (2024)Capital in the Twenty-First Century (2014)Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data * (2016)Distributional National Accounts: Methods and Estimates for the United States* (2017)Intellectual Monopoly in Global Value Chains (2018)Global Wealth Inequality (2019)
this work references cited by second hop

References

  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2014Taxing across Borders: Tracking Personal Wealth and Corporate Profits602 cited
  • 2018Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results375 cited
  • 2018The Missing Profits of Nations363 cited
  • 2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited
  • 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2015THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND262 cited
  • 2016Base Erosion, Profit Shifting and Developing Countries259 cited
  • 2010Treasure Islands232 cited
  • 2015World Investment Report 2015223 cited
  • 2009Multinational Firm Tax Avoidance and Tax Policy206 cited
  • 2014Congressional Research Service177 cited
  • 2014Spillovers in International Corporate Taxation174 cited
  • 2019Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment114 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 2014The Differential Effects of Bilateral Tax Treaties102 cited
  • Cited by

    • 2022Profit-shifting behaviour of emerging multinationals from India21 cited
    • 2022Tax provisioning by extractive industry multinational subsidiaries19 cited
    • 2020Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting15 cited
    • 2022Decomposing Multinational Corporations’ Declining Effective Tax Rates14 cited