Global profit shifting, 1975-2019

Ludvig Wier and Gabriel Zucman

No wp-2022-121, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax havens remained constant at around 37 per cent, and (iii) the fraction of global corporate tax revenue lost due to profit shifting rose from 9 to 10 per cent.

Keywords: Profit shifting; Multinational firms; Taxation; Corporate tax (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-acc, nep-his, nep-ind, nep-int, nep-pbe and nep-pub
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Citations: View citations in EconPapers (16)

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Related works:
Working Paper: Global Profit Shifting, 1975 – 2019 (2022)
Working Paper: Global Profit Shifting, 1975-2019 (2022)
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2022-121

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