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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| 格式: | 杂志 |
| 语言: | English |
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Washington, D.C. :
International Monetary Fund,
2019.
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| 丛编: | IMF Working Papers; Working Paper ;
No. 2019/287 |
| 在线阅读: | Full text available on IMF |