Multinational Firms and Tax Havens

By Anna M. Gumpert, James R. Hines, Monika Schnitzer. Review of Economics and Statistics, 2016

127 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics

View Paper: https://www.semanticscholar.org/paper/e5961a29e71e2e872f60583605928af5c58ea309

Citations in the corpus

• Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019, unknown): “…literature on profit shifting has used accounting firm level data to analyse the reporting behaviour patterns of multinational companies (Egger et al. (2010), Dischinger and Riedel (2011), Dharmapala and Riedel (2013), Dischinger et al. (2014), Gumpert et al. (2016) and Dyreng et al. (2017)).”