We provide updates to and perspectives on the enduring topic of debt and taxes. The recent
decade brought us new empirical strategies, accounting rules, and tax laws. We discuss …

Since 2015, more than 140 countries have cooperated in the OECD's 'Base Erosion and
Profit Shifting'(BEPS) project to combat multinational tax avoidance. Several of the key …

There is a strong presumption among the general public that “developing countries are
hardest hit by tax abuse [organized through tax haven countries]” and that tax havens are at …

In many discussions surrounding tax havens, the consequences are generally treated as
zerosum. In this view, profits shifted out of a high-tax country equal those booked in a tax …

Many multinational firms (MNEs) pay low or no corporation tax in high-tax countries because
they shift taxable income to tax havens. We incorporate nonconvex costs of profit shifting …

In this paper, we investigate the use of intellectual property (IP) in multinationals' tax-
avoidance strategies. Income arising from intangible property is generally taxed in the …

Evidence on employment responses to corporate income taxes is mixed. This paper revisits
the issue in the context of corporate tax avoidance. It is now well known that multinational …

We analyze the incidence of a linear corporate tax using a simple and portable competitive
general equilibrium model in which capital owners choose to invest either in domestic …

Using panel data from 2012 to 2020 for publicly traded Chinese companies, we explored the
efficacy in mitigation of tax information asymmetry to combat profit shifting and transnational …

Good organizational capacity drives productivity and potential taxable profits, but may also
enable multinationals (MNEs) to more efficiently re-allocate profits across tax jurisdictions …