The Distribution of Profit Shifting

Sarah Clifford, Jakob Miethe and Camille Semelet

No 78, EconPol Policy Brief from ifo Institute - Leibniz Institute for Economic Research at the University of Munich

Abstract: Key MessagesTax haven subsidiaries are instrumental in multinational profit shiftingProfit shifting is concentrated in firms exceeding the EUR 750 million revenue threshold of the recently introduced global minimum tax (GMT)The GMT captures 95 percent of shifted profits from German multinationalsGMT compliance costs are modest compared to the revenues raised by large multinational firmsPursuing a consistent policy remains preferable even in light of the recent US exemption

Date: 2025
New Economics Papers: this item is included in nep-acc and nep-pbe
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Working Paper: The Distribution of Profit Shifting (2025)
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