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metadata language: English

Replication data for: Profit Shifting in a Globalized World

Version
1
Resource Type
Dataset
Creator
  • Dharmapala, Dhammika
Publication Date
2019-05-01
Description
  • Abstract

    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.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/pandp.20191043 (Text)
Publications
  • Dharmapala, Dhammika. “Profit Shifting in a Globalized World.” AEA Papers and Proceedings 109 (May 2019): 488–92. https://doi.org/10.1257/pandp.20191043.
    • ID: 10.1257/pandp.20191043 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-10-13

Dharmapala, Dhammika (2019): Replication data for: Profit Shifting in a Globalized World. Version: 1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E114514V1