Profit shifting of multinational corporations worldwide

Author:

Garcia-Bernardo Javier,Janský PetrORCID

Publisher

Elsevier BV

Subject

Economics and Econometrics,Sociology and Political Science,Development,Geography, Planning and Development,Building and Construction

Reference81 articles.

1. Tax evasion and inequality;Alstadsæter;American Economic Review,2019

2. How large is the corporate tax base erosion and profit shifting? A general equilibrium approach;Álvarez-Martínez;Economic Systems Research,2021

3. International tax planning under the destination-based cash flow tax;Auerbach;National Tax Journal,2017

4. To use or not to use (and how to use): Coverage and representativeness of orbis data;Bajgar,2018

5. International corporate tax avoidance: A review of the channels, magnitudes, and blind spots;Beer;Journal of Economic Surveys,2020

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