Replication data for: Profit Shifting in a Globalized World

Name	File Type	Size	Last Modified
data			10/13/2019 01:34:AM
LICENSE.txt	text/plain	14.6 KB	10/12/2019 09:34:PM

Project Citation:

Dharmapala, Dhammika. Replication data for: Profit Shifting in a Globalized World. Nashville, TN: American Economic Association [publisher], 2019. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-13. https://doi.org/10.3886/E114514V1

Project Description

Summary: This paper briefly reviews the measurement of the magnitude of profit shifting by multinational firms. Highlighting differences between estimates using microeconomic and macroeconomic approaches, it sketches a conceptual framework that can help explain these divergent estimates. In particular, these approaches arguably differ in their conceptualization of the boundary between tax avoidance and behavioral responses to taxes. The paper also discusses the future of profit shifting, drawing on a data set that codes anti-avoidance measures undertaken by OECD countries over the period of 2000-2014. Governments have significantly strengthened these rules over this period, despite collective action problems that potentially inhibit their implementation.

Scope of Project

JEL Classification:
      F23 Multinational Firms; International Business
      H25 Business Taxes and Subsidies including sales and value-added (VAT)
      H26 Tax Evasion and Avoidance
      H32 Fiscal Policies and Behavior of Economic Agents: Firm
      L25 Firm Performance: Size, Diversification, and Scope

Related Publications

Download this project

Published Versions

V1 [2019-10-13]

Export Metadata

Dublin Core

DDI 2.5

Report a Problem

Found a serious problem with the data, such as disclosure risk or copyrighted content? Let us know.

This material is distributed exactly as it arrived from the data depositor. ICPSR has not checked or processed this material. Users should consult the investigator(s) if further information is desired.