Profit shifting in the EU: evidence from Germany

By Alfons J. Weichenrieder. 2009

259 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/68c7983a05d52ba984634883aa5e4b5ed29f26c1

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

In Economics and Econometrics

Citations in the corpus

Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals (2012, background): “In the existing literature (e.g. Weichenrieder, 2009), such potential confounding effects have been addressed by focusing on the tax rate differential between the home country (the location of the parent firm) and the host country (the location of the affiliate).”
Corporate taxes and the location of intangible assets within multinational firms (2011, background): “8%) of the subsidiaries in our dataset does not hold any intangible assets at all and thus, we follow previous studies (e.g. Plassmann and Tideman, 2001; Alesina et al., 2002; Hilary and Lennox, 2005; Weichenrieder, 2008) and add a small constant (= 1) to our intangibles variable to avoid that zero–”
Unprofitable Affiliates and Income Shifting Behavior (2016, methodology): “We make the size of the loss affiliates the same to simplify the exercise.”
Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures (2014, background): “These findings seem to hold over different periods in the last two decades and using a range of public and private information sources at the national, regional, and global level (Hines and Rice 1994; Huizinga and Laeven 2008; Weichenrieder 2009; Maffini and Mokkas 2009).”
Multinationals' Profit Response to Tax Differentials: Effect Size and Shifting Channels (2017, unknown): “Moreover, Weichenrieder (2009) exploits data on German inbound and outbound FDI.”
Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data (2019, background): “…located in the same country and therefore faces the same domestic tax rate: Mills and Newberry (2004) and Grubert (2012) for the United States and Weichenrieder (2009) for Germany. nloaded from https://academ ic.oup.com /w ber/advance-article-abstract/doi/10.1093/w ber/lhz002/5606636 by R oyal…”
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014, unknown): “Weichenrieder (2009) uses both types of data to analyze profit shifting into and out of Germany, using a panel of affiliates over the period 1996-2003.”