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The Dominant Role of Large Firms in Profit Shifting
16 references·0 citing·39 second hop
The Dominant Role of Large Firms in Profit Shifting (2022)The Dominant Role of Large Firms in Profi…Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany (2018)Do Higher Corporate Taxes Red…Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017)Knocking on Tax Haven’s Door:…Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)Why Can Modern Governments Ta…What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know about Base Er…Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Taxing across Borders: Tracki…Taxation and Development (2013)Taxation and DevelopmentCorporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…An Examination of Corporate Tax Shelter Participants (2009)An Examination of Corporate T…Corporate tax elasticities: a reader's guide to empirical findings (2008)Corporate tax elasticities: a…Capital structure and international debt shifting (2008)Capital structure and interna…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms (2001)The Influence of Tax and Nont…Labor Market Institutions and the Distribution of Wages, 1973-1992: A Semiparametric Approach (1996)Labor Market Institutions and…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Male-Female Wage Differentials in Urban Labor Markets (1973)Changes in Relative Wages, 1963-1987: Supply and Demand Factors (1992)Wage Inequality and the Rise in Returns to Skill (1993)Income Inequality in the United States, 1913-1998 (2003)Trends in U.S. Wage Inequality: Revising the Revisionists (2008)The Effect of Minimum Wages on Low-Wage Jobs* (2019)Lessons from Behavioral Responses to International Taxation (1999)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)Tax competition: a literature review (2011)Earnings Management During Import Relief Investigations (1991)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)The Bind that Ties: Socioemotional Wealth Preservation in Family Firms (2011)Equity Risk Incentives and Corporate Tax Aggressiveness (2012)Corporate governance, incentives, and tax avoidance (2015)Government Spending in a Simple Model of Endogeneous Growth (1990)Why do Some Countries Produce So Much More Output Per Worker than Others? (1999)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)States and economic growth: Capacity and constraints (2016)Integrity for Good Governance in Latin America and the Caribbean (2018)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Changes in corporate effective tax rates over the past 25 years (2017)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence (2002)Corporate taxation and the choice of patent location within multinational firms (2012)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Taxable Income, Future Earnings, and Equity Values (2004)The Contagion Effects of Accounting Restatements (2008)The effect of board of director composition on corporate tax aggressiveness (2010)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)Why do firms hold so much cash? A tax-based explanation (2007)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)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Theft and taxes☆ (2007)
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References

  • 1996Labor Market Institutions and the Distribution of Wages, 1973-1992: A Semiparametric Approach2,907 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2009An Examination of Corporate Tax Shelter Participants1,114 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2014Taxing across Borders: Tracking Personal Wealth and Corporate Profits602 cited
  • 2013Taxation and Development517 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2001The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms488 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2018Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany388 cited
  • 2016Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries342 cited
  • 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
  • 2017

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Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing
328 cited
  • 2008Corporate tax elasticities: a reader's guide to empirical findings296 cited
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