In this paper, I use confidential UK corporate tax returns data to explore whether there are
systematic differences in the amount of taxable profits that multinational and domestic …

We develop a general-equilibrium model to study the macroeconomic consequences of
international profit shifting by multinational enterprises (MNEs). In our model, MNEs shift …

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 …

Do firms replicate the tax avoidance schemes of their peers? The present paper provides
evidence along these lines. An event study shows that a US-listed enterprise is more likely …

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 …

Corporate tax avoidance has regularly been accused of aggravating income inequalities.
Yet, systematic evidence on this matter is still lacking. To fill this gap, the present paper …

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

What does the academic literature tell us about profit shifting? Ten years after the Offshore
Leaks and the launch of the OECD/G20 BEPS project, our understanding of the …

We study the consequences of multinational tax avoidance on the structure of government
tax revenues. To motivate our analysis, we show that countries with high revenue losses due …

International organizations have enacted diverse regulations to tackle multinational firms'
cross-border tax avoidance strategies. This study investigates the effectiveness of the …