This paper reviews the rapidly growing empirical literature on international tax avoidance by
multinational corporations. It surveys evidence on the main channels of corporate tax …

This paper provides a quantitative review of the empirical literature on profit‐shifting
behaviour of multinational firms. We synthesize the evidence from 27 studies and find a …

A major international effort—the Organisation for Economic Co‐operation and Development
Base Erosion and Profit Shifting initiative—aims to reduce the extent of misalignment …

This paper exploits firm-level data from the ORBIS database to assess international tax
planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is …

Abstract In 2009, the United Kingdom abolished the taxation of profits earned abroad and
introduced a territorial tax system. Under the territorial system, firms have strong incentives …

Under the current system of separate accounting, tax-motivated international profit shifting
results in misalignment of profits and real economic activity. While the Organisation for …

The paper uses the computable general equilibrium model CORTAX to analyse the extent of
base erosion and profit shifting (BEPS) in the EU, Japan and the US. Our approach …

Base erosion and profit shifting undermines tax revenues collection and raises public
discontent in times when the tax burden has increased significantly for households in most …

In this paper, we study another approach to the profit shifting costs function of multinational
profit shifting. First, we describe the modelling approaches of such costs functions and …

Research background: The problem of base erosion and profit shifting by multi-national
corporations has been debated from different perspectives because of its multiple impact on …