create a website

On the effects of anti-profit shifting regulations: A developing country perspective. (2024). Teles, Sabine Laudage ; Riedel, Nadine ; Strohmaier, Kristina.
In: Journal of Public Economics.
RePEc:eee:pubeco:v:235:y:2024:i:c:s0047272724000707.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 33

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

    This document has not been cited yet.

References

References cited by this document

  1. Bartelsman, E.J. ; Beetsma, R.M. Why pay more? corporate tax avoidance through transfer pricing in OECD countries. 2003 J. Public Econ.. 87 2225-2252

  2. Beer, S. ; De Mooij, R. ; Liu, L. International corporate tax avoidance: A review of the channels, magnitudes, and blind spots. 2020 J. Econ. Surv.. 34 660-688

  3. Beer, S. ; Loeprick, J. Profit shifting: drivers of transfer (mis) pricing and the potential of countermeasures. 2015 Int. Tax Public Finance. 22 426-451

  4. Bilicka, K. ; Qi, Y. ; Xing, J. Real responses to anti-tax avoidance policies: Evidence from UK’s worldwide debt cap. 2022 J. Public Econ.. 214 -
    Paper not yet in RePEc: Add citation now
  5. Blouin, J. ; Huizinga, H. ; Laeven, M.L. ; Nicodème, G. Thin capitalization rules and multinational firm capital structure. 2014 Int. Monet. Fund. -

  6. Bustos, S. ; Pomeranz, D. ; Serrato, J.C.S. ; Vila-Belda, J. ; Zucman, G. The Race Between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile. 2022 National Bureau of Economic Research:

  7. Büttner, T. ; Overesch, M. ; Schreiber, U. ; Wamser, G. The impact of thin-capitalization rules on the capital structure of multinational firms. 2012 J. Public Econ.. 96 930-938

  8. Clifford, S. Taxing multinationals beyond borders: financial and locational responses to CFC rules. 2019 J. Public Econ.. 173 44-71

  9. Crivelli, E. ; De Mooij, R. ; Keen, M. Base erosion, profit shifting and developing countries. 2016 FinanzArch.: Public Finance Anal.. 72 268-301

  10. Davies, R.B. ; Martin, J. ; Parenti, M. ; Toubal, F. Knocking on tax haven’s door: Multinational firms and transfer pricing. 2018 Rev. Econ. Stat.. 100 120-134
    Paper not yet in RePEc: Add citation now
  11. De Chaisemartin, C. ; d’Haultfoeuille, X. Difference-in-Differences Estimators of Intertemporal Treatment Effects. 2022 National Bureau of Economic Research:

  12. De Chaisemartin, C. ; D’Haultfoeuille, X. Two-way fixed effects and differences-in-differences with heterogeneous treatment effects: A survey. 2023 Econom. J.. 26 C1-C30

  13. Dharmapala, D. ; Hines, J. Which countries become tax havens?. 2009 J. Public Econ.. 93 1058-1068

  14. Egger, P.H. ; Wamser, G. The impact of controlled foreign company legislation on real investments abroad. a multi-dimensional regression discontinuity design. 2015 J. Public Econ.. 129 77-91

  15. Gordon, R. ; Li, W. Tax structures in developing countries: Many puzzles and a possible explanation. 2009 J. Public Econ.. 93 855-866

  16. Heckemeyer, J.H. ; Overesch, M. Multinationals’ profit response to tax differentials: Effect size and shifting channels. 2017 Can. J. Econ./Revue Can. D’écon.. 50 965-994

  17. Jansky, P., Garcia-Bernardo, J., 2023. Profit Shifting of Multinational Corporations Worldwide. SSRN working paper.

  18. Johannesen, N. ; Tørsløv, T. ; Wier, L. Are less developed countries more exposed to multinational tax avoidance? method and evidence from micro-data. 2020 World Bank Econ. Rev.. 34 790-809
    Paper not yet in RePEc: Add citation now
  19. Joubert, B. Transfer Pricing: SARS’ Response To the Shifting Tectonic Plates. 2020 Deloitte South Africa:
    Paper not yet in RePEc: Add citation now
  20. Laudage Teles, S., Merlo, V., Riedel, N., Strohmaier, K., 2024. Transfer Pricing Regulations Worldwide: A Survey. RSIT-WP-04-24.
    Paper not yet in RePEc: Add citation now
  21. Mescall, D. ; Klassen, K.J. How does transfer pricing risk affect premiums in cross-border mergers and acquisitions?. 2018 Contemp. Account. Res.. 35 830-865
    Paper not yet in RePEc: Add citation now
  22. OECD, Transfer Pricing Documentation and Country-By-Country Reporting, Action 13-2015 Final Report. 2015 OECD Publishing: Paris
    Paper not yet in RePEc: Add citation now
  23. Polity IV Project, Polity 2 index on democracy. 2021 :
    Paper not yet in RePEc: Add citation now
  24. Roth, J. ; Sant’Anna, P.H. ; Bilinski, A. ; Poe, J. What’s trending in difference-in-differences? a synthesis of the recent econometrics literature. 2023 J. Econometrics. 235 2218-2244
    Paper not yet in RePEc: Add citation now
  25. Sun, L. ; Abraham, S. Estimating dynamic treatment effects in event studies with heterogeneous treatment effects. 2021 J. Econometrics. 225 175-199

  26. Tax Foundation, Statutory corporate income tax rate. 2022 :
    Paper not yet in RePEc: Add citation now
  27. Tørsløv, T.R. ; Wier, L.S. ; Zucman, G. The missing profits of nations. 2023 Rev. Econ. Stud.. 90 1499-1534

  28. UNCTAD, Foreign direct investment statistics. 2022 :
    Paper not yet in RePEc: Add citation now
  29. UNU-WIDER, Government revenue dataset (GRD). 2021 :
    Paper not yet in RePEc: Add citation now
  30. V-Dem, Varieties fo democracy. 2023 :
    Paper not yet in RePEc: Add citation now
  31. Wier, L. Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data. 2020 J. Public Econ.. 184 -

  32. Wier, L. ; Erasmus, H. The dominant role of large firms in profit shifting. 2022 IMF Econ. Rev.. 1-26
    Paper not yet in RePEc: Add citation now
  33. World Bank, World development indicators. 2021 :
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Would a CCCTB mitigate profit shifting?. (2016). Kimpel, Gerrit ; Keser, Claudia ; Oestreicher, Andreas.
    In: CIRANO Working Papers.
    RePEc:cir:cirwor:2016s-29.

    Full description at Econpapers || Download paper

  2. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. (2015). Kari, Seppo ; Harju, Jarkko.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5606.

    Full description at Econpapers || Download paper

  3. The Impact of Thin Capitalization Rules on the Location of Multinational Firms Foreign Affiliates. (2015). Wamser, Georg ; Merlo, Valeria ; Riedel, Nadine.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5449.

    Full description at Econpapers || Download paper

  4. Knocking on Tax Haven’s Door: multinational firms and transfer pricing. (2015). Toubal, Farid ; Parenti, Mathieu ; Martin, Julien ; Davies, Ronald.
    In: Working Papers.
    RePEc:btx:wpaper:1501.

    Full description at Econpapers || Download paper

  5. Evidence for profit shifting with tax sensitive capital stocks. (2013). Loretz, Simon ; Mokkas, Socrates .
    In: VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79847.

    Full description at Econpapers || Download paper

  6. Tax waiver year effect on earnings management practices in Malaysia. (2012). Haniff, Mohd Nizal ; Hashim, Jafni ; Ibrahim Kamal Abdul Rahman, .
    In: Journal of Financial Reporting and Accounting.
    RePEc:eme:jfrapp:v:10:y:2012:i:2:p:171-189.

    Full description at Econpapers || Download paper

  7. Are Multinational Corporate Tax Rules as Important as Tax Rates?. (2012). Lee, Namryoung ; Swenson, Charles.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:2:p:155-167.

    Full description at Econpapers || Download paper

  8. Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals. (2012). Riedel, Nadine ; Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3791.

    Full description at Econpapers || Download paper

  9. Designing Economic Instruments for the Environment in a Decentralized Fiscal System. (2011). Banzhaf, Spencer ; Alm, James.
    In: Working Papers.
    RePEc:tul:wpaper:1104.

    Full description at Econpapers || Download paper

  10. Elasticities of Financial Instruments, Profits and Remuneration. (2011). Economics, Copenhagen .
    In: Taxation Papers.
    RePEc:tax:taxpap:0030.

    Full description at Econpapers || Download paper

  11. Corporation tax asymmetries: effective tax rates and profit shifting. (2011). Gemmell, Norman ; Creedy, John.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:18:y:2011:i:4:p:422-435.

    Full description at Econpapers || Download paper

  12. Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform. (2011). Kari, Seppo ; Harju, Jarkko.
    In: Working Papers.
    RePEc:fer:wpaper:27.

    Full description at Econpapers || Download paper

  13. Heterogeneous firms, ‘profit shifting’ FDI and international tax competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:95:y:2011:i:1:p:122-133.

    Full description at Econpapers || Download paper

  14. The macro-economic impact of changing the rate of corporation tax. (2011). Conefrey, Thomas ; Fitz Gerald, John D., .
    In: Economic Modelling.
    RePEc:eee:ecmode:v:28:y:2011:i:3:p:991-999.

    Full description at Econpapers || Download paper

  15. VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?. (2010). Buus, Tomas ; Brada, Jaroslav.
    In: European Financial and Accounting Journal.
    RePEc:prg:jnlefa:v:2010:y:2010:i:1:id:43:p:28-50.

    Full description at Econpapers || Download paper

  16. Behavioural responses to corporate profit taxation. (2010). Gemmell, Norman ; Creedy, John.
    In: Hacienda Pública Española / Review of Public Economics.
    RePEc:hpe:journl:y:2010:v:193:i:2:p:109-130.

    Full description at Econpapers || Download paper

  17. The proximity-concentration trade-off with profit shifting. (2010). Peralta, Susana ; Amerighi, Oscar.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:68:y:2010:i:1:p:90-101.

    Full description at Econpapers || Download paper

  18. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

    Full description at Econpapers || Download paper

  19. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens. (2010). Johannesen, Niels.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:81:y:2010:i:2:p:253-264.

    Full description at Econpapers || Download paper

  20. Saving taxes through foreign plant ownership. (2010). Winner, Hannes ; Egger, Peter ; Eggert, Wolfgang.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:81:y:2010:i:1:p:99-108.

    Full description at Econpapers || Download paper

  21. Transfer Pricing Rules, OECD Guidelines, and Market Distortions. (2009). Picard, Pierre ; Peralta, Susana ; Behrens, Kristian.
    In: Cahiers de recherche.
    RePEc:lvl:lacicr:0943.

    Full description at Econpapers || Download paper

  22. The Distorting Arms Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:7375.

    Full description at Econpapers || Download paper

  23. The Distorting Arm’s Length Principle. (2009). Keuschnigg, Christian ; Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0910.

    Full description at Econpapers || Download paper

  24. Is Competition for FDI Bad for Regional Welfare?. (2009). De Feo, Giuseppe ; Amerighi, Oscar.
    In: Working Papers.
    RePEc:bol:bodewp:680.

    Full description at Econpapers || Download paper

  25. Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells. (2008). Dietrich, Maik ; Sommer, Christoph.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:46.

    Full description at Econpapers || Download paper

  26. On the Properties of Transfer Pricing Rules. (2008). Buus, Tomas ; Brada, Jaroslav.
    In: Český finanční a účetní časopis.
    RePEc:prg:jnlcfu:v:2008:y:2008:i:3:id:279:p:39-55.

    Full description at Econpapers || Download paper

  27. Behavioural Responses to Corporate Profit Taxation. (2008). Gemmell, Norman ; Creedy, John.
    In: Department of Economics - Working Papers Series.
    RePEc:mlb:wpaper:1029.

    Full description at Econpapers || Download paper

  28. Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting. (2008). Gemmell, Norman ; Creedy, John.
    In: Department of Economics - Working Papers Series.
    RePEc:mlb:wpaper:1028.

    Full description at Econpapers || Download paper

  29. Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe. (2008). Jarmuzek, Mariusz ; Piatkowski, Marcin.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2008/203.

    Full description at Econpapers || Download paper

  30. FDI and the labor share in developing countries: A theory andsome evidence. (2008). Maarek, Paul ; Decreuse, Bruno.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-00333704.

    Full description at Econpapers || Download paper

  31. Do countries compete over corporate tax rates?. (2008). redoano, michela ; Lockwood, Ben ; Devereux, Michael.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:92:y:2008:i:5-6:p:1210-1235.

    Full description at Econpapers || Download paper

  32. International profit shifting within multinationals: A multi-country perspective. (2008). Laeven, Luc ; Huizinga, Harry.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:92:y:2008:i:5-6:p:1164-1182.

    Full description at Econpapers || Download paper

  33. Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed. (2008). Haufler, Andreas ; Bucovetsky, Sam.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:74:y:2008:i:1:p:188-201.

    Full description at Econpapers || Download paper

  34. Transfer Pricing by U.S.-Based Multinational Firms. (2008). Schott, Peter ; Jensen, J. ; Bernard, Andrew.
    In: Working Papers.
    RePEc:cen:wpaper:08-29.

    Full description at Econpapers || Download paper

  35. International Profit Shifting within European Multinationals. (2007). Laeven, Luc ; Huizinga, Harry.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:6048.

    Full description at Econpapers || Download paper

  36. Profit Shifting in the EU: Evidence from Germany. (2007). Weichenrieder, Alfons.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2043.

    Full description at Econpapers || Download paper

  37. Taxes in the EU New Member States and the Location of Capital and Profit. (2007). Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0703.

    Full description at Econpapers || Download paper

  38. The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0702.

    Full description at Econpapers || Download paper

  39. The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana.
    In: Taxation Papers.
    RePEc:tax:taxpap:0009.

    Full description at Econpapers || Download paper

  40. Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?. (2006). Nicodme, Gatan.
    In: European Economy - Economic Papers 2008 - 2015.
    RePEc:euf:ecopap:0250.

    Full description at Econpapers || Download paper

  41. The demand for tax haven operations. (2006). Hines, James ; Desai, Mihir A. ; Foley, Fritz C..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:90:y:2006:i:3:p:513-531.

    Full description at Econpapers || Download paper

  42. Tax shelters and corporate debt policy. (2006). Graham, John R. ; Tucker, Alan L..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:81:y:2006:i:3:p:563-594.

    Full description at Econpapers || Download paper

  43. Should countries control international profit shifting?. (2006). Wauthy, Xavier ; van Ypersele, Tanguy ; Peralta, Susana.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:68:y:2006:i:1:p:24-37.

    Full description at Econpapers || Download paper

  44. Transfer Pricing and Enforcement Policy in Oligopolistic Markets. (2006). Amerighi, Oscar.
    In: Working Papers.
    RePEc:bol:bodewp:567.

    Full description at Econpapers || Download paper

  45. Economic Assessment of the Euro Area: Forecasts and Policy Analysis, Autumn Report 2005. (2005). , Prometeia ; OFCE, ; Fitzgerald, John ; IfW, ; ETLA, ; Berlin, DIW ; Bergin, Adele.
    In: Research Series.
    RePEc:esr:resser:sustat20.

    Full description at Econpapers || Download paper

  46. Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs. (2005). Gerard, Marcel.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1527.

    Full description at Econpapers || Download paper

  47. Asymmetric Capital Tax Competition with Profit Shifting. (2004). Stöwhase, Sven.
    In: Discussion Papers in Economics.
    RePEc:lmu:muenec:454.

    Full description at Econpapers || Download paper

  48. Transfer pricing and enforcement policy in oligopolistic markets. (2004). Amerighi, Oscar.
    In: LIDAM Discussion Papers CORE.
    RePEc:cor:louvco:2004069.

    Full description at Econpapers || Download paper

  49. Should countries control international profit shifting ?. (2003). Wauthy, Xavier ; van Ypersele, Tanguy ; Peralta, Susana.
    In: LIDAM Discussion Papers CORE.
    RePEc:cor:louvco:2003072.

    Full description at Econpapers || Download paper

  50. Investment Liberalization - Who Benefits from Cross-Border Mergers & Acquisitions?. (2001). Persson, Lars ; Norbäck, Pehr-Johan.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:0569.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-01 03:42:15 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.