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Applied Economics Letters Volume 24, 2017 - Issue 13
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Original Articles

Tax enforcement and corporate profit shifting

Florian BaumannCenter for Advanced Studies in Law and Economics (CASTLE), University of Bonn, Bonn, Germany
,
Achim BuchwaldFederal University of Applied Administrative Sciences, Brühl, Germany;Düsseldorf Institute for Competition Economics (DICE), University of Düsseldorf, Düsseldorf, Germany
,
Tim FriehePublic Economics Group, University of Marburg, Marburg, Germany;CESifo, Poschingerstr, Munich, Germany;EconomiX, Paris, FranceCorrespondence[email protected]
,
Hanna HottenrottTUM School of Management, Technische Universität München, München, Germany;Centre for European Economic Research (ZEW), Mannheim, Germany;Department of Managerial Economics, Strategy and Innovation, K.U. Leuven, Leuven, Belgium
&
John WecheInstitute of Economics, Leuphana University Lüneburg, Lüneburg, Germany;Monopolies Commission, Bonn, Germany
Pages 902-905 | Published online: 24 Oct 2016

References

  • Alm, J. 2012. “Measuring, Explaining, and Controlling Tax Evasion: Lessons from Theory, Experiments, and Field Studies.” International Tax and Public Finance 19: 54–77. doi:10.1007/s10797-011-9171-2.
  • Baumann, F., and T. Friehe. 2013. “Profit Shifting despite Symmetric Tax Rates? A Note on the Role of Tax Enforcement.” International Economic Journal 27: 97–108. doi:10.1080/10168737.2012.668920.
  • Buettner, T., M. Overesch, U. Schreiber, and G. Wamser. 2009. “Taxation and Capital Structure Choice – Evidence from a Panel of German Multinationals.” Economics Letters 105: 309–311. doi:10.1016/j.econlet.2009.09.001.
  • Dischinger, M., B. Knoll, and N. Riedel. 2014. “The Role of Headquarters in Multinational Profit Shifting Strategies.” International Tax and Public Finance 21: 248–271. doi:10.1007/s10797-012-9265-5.
  • Egger, P., W. Eggert, C. Keuschnigg, and H. Winner. 2010. “Corporate Taxation, Debt Financing and Foreign-Plant Ownership.” European Economic Review 54: 96–107. doi:10.1016/j.euroecorev.2009.06.007.
  • Fuest, C., S. Hebous, and N. Riedel. 2011. “International Debt Shifting and Multinational Firms in Developing Economies.” Economics Letters 113: 135–138. doi:10.1016/j.econlet.2011.06.012.
  • Reimers, O. 2014. “Tax Evasion and the Shadow Economy.” CESifo DICE Report 12 (4): 61–62.
  • Schaltegger, C. A., and M. Weder. 2014. “Austerity, Inequality and Politics.” European Journal of Political Economy 35: 1–22. doi:10.1016/j.ejpoleco.2014.03.005.
  • Weichenrieder, A. 2009. “Profit Shifting in the EU: Evidence from Germany.” International Tax and Public Finance 16: 281–297. doi:10.1007/s10797-008-9068-x.

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