The Impact of Profit Shifting on Economic Activity and Tax Competition /
A growing empirical literature has documented significant profit shifting activities by multinationals. This paper looks at the impact of such profit shifting on real activity and tax competition. Real activity can be affected as profit shifting changes-and theoretically most likely reduces-the cost...
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| Формат: | Журнал |
| Язык: | English |
| Опубликовано: |
Washington, D.C. :
International Monetary Fund,
2019.
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| Серии: | IMF Working Papers; Working Paper ;
No. 2019/287 |
| Online-ссылка: | Full text available on IMF |