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What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
0 references·8 citing·22 second hop
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know About Base Erosion and Pr…Externalities in International Tax Enforcement: Theory and Evidence (2023)Externalities in Internationa…Externalities in International Tax Enforcement: Theory and Evidence (2020)Externalities in Internationa…Unintended Consequences of Eliminating Tax Havens (2019)Unintended Consequences of El…Residual Profit Allocation by Income (2019)Residual Profit Allocation by…International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots (2018)International Corporate Tax A…At A Cost: the Real Effects of Transfer Pricing Regulations (2018)At A Cost: the Real Effects o…Demystifying the Destination-Based Cash-Flow Tax (2017)Demystifying the Destination-…Offshore Profit Shifting and Domestic Productivity MeasurementOffshore Profit Shifting and …The demand for tax haven operations (2005)International profit shifting within multinationals: A multi-country perspective (2007)Time-Series Minimum-Wage Studies: A Meta-analysis (2007)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Taxes and the location of production: evidence from a panel of US multinationals (1996)Do countries compete over corporate tax rates? (2007)Trade Policy and the Macroeconomy (2018)Mars or Mercury redux: The geopolitics of bilateral trade agreements (2020)The international operations of national firms: A study of direct foreign investment (1977)Race Against the Machine: How the Digital Revolution is Accelerating Innovation, Driving Productivity, and Irreversibly Transforming Employment and the Economy (2011)Trade in intangibles and the global trade imbalance (2020)Common risk factors in the returns on stocks and bonds (1993)Event Studies in Economics and Finance (1997)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)Home or away? Profit shifting with territorial taxation (2022)Tax Policy and Investment in a Global Economy (2024)An Inquiry into the Nature and Causes of the Wealth of Nations (1776)The design of tax structure: Direct versus indirect taxation (1976)Measuring Economic Policy Uncertainty* (2016)Plant-Level Adjustment and Aggregate Investment Dynamics (1995)Tax-motivated transfer pricing and US intrafirm trade prices (2002)
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Cited by

  • n.d.Offshore Profit Shifting and Domestic Productivity Measurement104 cited
  • 2019Residual Profit Allocation by Income48 cited
  • 2017Demystifying the Destination-Based Cash-Flow Tax37 cited
  • 2019Unintended Consequences of Eliminating Tax Havens33 cited
  • 2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots27 cited
  • 2020Externalities in International Tax Enforcement: Theory and Evidence26 cited
  • 2018At A Cost: the Real Effects of Transfer Pricing Regulations23 cited
  • 2023Externalities in International Tax Enforcement: Theory and Evidence22 cited

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