Akkermans, D. H. M. (2017). Net profit flow per country from 1980 to 2009: The long-term effects of foreign direct investment. PLOS ONE, 12(6), e0179244. https://doi.org/10.1371/journal.pone.0179244.
Alstadsæter, A., Johannesen, N., and Zucman, G. (2017). Tax Evasion and Inequality (Working Paper No. 23772). Cambridge, USA: National Bureau of Economic Research. https://doi.org/10.3386/w23772.
Bartelsman, E. J., and Beetsma, R. M. (2003). Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. Journal of Public Economics, 87(9), 2225–52.
Bolwijn, R., Casella, B., and Rigo, D. (2017a). An FDI-driven approach to measuring the scale and economic impact of BEPS. Transnational Corporations, forthcoming.
Bolwijn, R., Casella, B., and Rigo, D. (2017b). Establishing the baseling: estimating the fiscal contribution of multinational enterprises. Transnational Corporations, forthcoming.
Bryan, D., Rafferty, M., and Wigan, D. (2017). Capital unchained: finance, intangible assets and the double life of capital in the offshore world. Review of International Political Economy, 24(1), 56–86.
Clausing, K. A. (2003). Tax-motivated transfer pricing and US intrafirm trade prices. Journal of Public Economics, 87(9), 2207–23.
Clausing, K. A. (2009). Multinational Firm Tax Avoidance and Tax Policy. National Tax Journal, 62(4), 703–25.
Clausing, K. A. (2016). The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond. National Tax Journal, 69(4), 905–34.
Cobham, A., and Janský, P. (2017b). Measuring Misalignment: The Location of US Multinationals’ Economic Activity versus the Location of their Profits. Development Policy Review. https://doi.org/10.1111/dpr.12315.
- Cobham, A., and Janský, P. (2018). Global distribution of revenue loss from tax avoidance. Journal of International Development, Forthcoming. Retrieved from https://www.wider.unu.edu/ publication/global-distribution-revenue-loss-tax-avoidance.
Paper not yet in RePEc: Add citation now
Cobham, A., and Loretz, S. (2014). International Distribution of the Corporate Tax Base: Implications of Different Apportionment Factors under Unitary Taxation (ICTD Working Paper 27). Brighton, United Kingdom. Retrieved from http://www.ictd.ac/publication/2-working-papers/20international -distribution-of-the-corporate-tax-base-implications-of-different-apportionmentfactors -under-unitary-taxation.
Cobham, A., Janský, P., and Meinzer, M. (2015). The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy. Economic Geography, 91(3), 281–303. https://doi.org/ 10.1111/ecge.12094.
Crivelli, E., De Mooij, R., and Keen, M. (2016). Base erosion, profit shifting and developing countries. FinanzArchiv: Public Finance Analysis, 72(3), 268–301.
Davies, R. B., Martin, J., Parenti, M., and Toubal, F. (2014). Knocking on tax haven’s door: multinational firms and transfer pricing. Review of Economics and Statistics, (0).
Dharmapala, D. (2014). What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature. Fiscal Studies, 35(4), 421–48. https://doi.org/10.1111/j.14755890. 2014.12037.x Dharmapala, D., and Riedel, N. (2013). Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals. Journal of Public Economics, 97, 95–107.
Dischinger, M., and Riedel, N. (2011). Corporate taxes and the location of intangible assets within multinational firms. Journal of Public Economics, 95(7), 691–707.
Dowd, T., Landefeld, P., and Moore, A. (2017). Profit shifting of U.S. multinationals. Journal of Public Economics, 148, 1–13. https://doi.org/10.1016/j.jpubeco.2017.02.005 Fuest, C., Hebous, S., and Riedel, N. (2011). International debt shifting and multinational firms in developing economies. Economics Letters, 113(2), 135–38.
- Fuest, C., and Riedel, N. (2012). Tax Evasion and Tax Avoidance: The Role of International Profit Shifting. In P. Reuter (Ed.), Draining Development? Controlling Flows of Illicit Funds from Developing Countries (pp. 109–42). Retrieved from https://openknowledge.worldbank.org/handle/ 10986/2242 Garcia-Bernardo, J., Fichtner, J., Takes, F. W., and Heemskerk, E. M. (2017). Uncovering Offshore Financial Centers: Conduits and Sinks in the Global Corporate Ownership Network. Scientific Reports, 7(1), 6246. https://doi.org/10.1038/s41598-017-06322-9 Gumpert, A., Hines, J. R., and Schnitzer, M. (2016). Multinational firms and tax havens. Review of Economics and Statistics. https://doi.org/10.1162/REST_a_00591 Habu, K. A. (2017). How aggressive are foreign multinational companies in reducing their corporation tax liability? Oxford, UK: SAID Business School, University of Oxford.
Paper not yet in RePEc: Add citation now
Huizinga, H., and Laeven, L. (2008). International profit shifting within multinationals: A multicountry perspective. Journal of Public Economics, 92(5), 1164–82.
ICTD Working Paper 19. Brighton, United Kingdom: ICTD. Retrieved from http://www.ictd.ac/publication/2-working-papers/12-the-ictd-government-revenue-dataset Reynolds, H., and Wier, L. (2016). 'Estimating profit shifting in South Africa using firm-level tax returns'. WIDER Working Paper Series, 2016(128), 1–19. Helsinki: UNU-WIDER.
IMF. (2014). Spillovers in international corporate taxation. Washington DC, USA: International Monetary Fund. Retrieved from http://www.imf.org/external/np/pp/eng/2014/050914.pdf Johannesen, N., and Pirttilä, J. (2016). 'Capital flight and development: An overview of concepts, methods, and data sources'. WIDER Working Paper Series, 2016(19), 1–18. Helsinki: UNUWIDER.
Johannesen, N., Tørsløv, T., and Wier, L. (2017). 'Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data'. WIDER Working Paper Series, 2016(10), 1–30. Helsinki: UNU-WIDER.
Kalemli-Ozcan, S., Sorensen, B., Villegas-Sanchez, C., Volosovych, V., and Yesiltas, S. (2015). 'How to Construct Nationally Representative Firm Level data from the ORBIS Global Database'. Working Paper No. 21558. Cambridge: National Bureau of Economic Research.
- OECD. (2000). Towards Global Tax Co-operation: Report to the 2000 Ministerial Council Meeting and Recommendations by the Committee on Fiscal Affairs: Progress in Identifying and Eliminating Harmful Tax Practices. Paris: OECD. Retrieved from http://www.oecd.org/ctp/harmful/2000progressreporttowardsglobaltaxcooperationprogressinidentifyingandeliminatingharmfultaxpractices. htm OECD. (2015a). Measuring and Monitoring BEPS, Action 11 - 2015 Final Report. Paris: Organisation for Economic Co-operation and Development. Retrieved from http://www.oecdilibrary. org/content/book/9789264241343-en OECD. (2015b). Measuring international investment by multinational enterprises. Paris, France: OECD.
Paper not yet in RePEc: Add citation now
Pérez, M. F., Brada, J. C., and Drabek, Z. (2012). Illicit money flows as motives for FDI. Journal of Comparative Economics, 40(1), 108–26.
Prichard, W., Cobham, A., and Goodall, A. (2014). 'The ICTD Government Revenue Dataset'.
Retrieved from http://www.nber.org/papers/w21558 Karkinsky, T., and Riedel, N. (2012). Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1), 176–85.
Retrieved from http://www.oecd-ilibrary.org/content/book/9789264241343-en OECD. (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017. Paris, France: OECD Publishing. Retrieved from http://dx.doi.org/10.1787/tpg-2017-en Peralta, S., Wauthy, X., and Van Ypersele, T. (2006). Should countries control international profit shifting? Journal of International Economics, 68(1), 24–37.
Retrieved from https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/ conferences/symposia/2017/habu_how_aggressive_are_foreign_multinationals..pdf Hines, J. R., and Rice, E. M. (1994). Fiscal paradise: Foreign tax havens and American business. The Quarterly Journal of Economics, 109(1), 149–82.
- Seabrooke, L., and Wigan, D. (2015). How activists use benchmarks: Reformist and revolutionary benchmarks for global economic justice. Review of International Studies, 41(5), 887–904.
Paper not yet in RePEc: Add citation now
- Taylor, G., Richardson, G., and Lanis, R. (2015). Multinationality, tax havens, intangible assets, and transfer pricing aggressiveness: An empirical analysis. Journal of International Accounting Research, 14(1), 25–57.
Paper not yet in RePEc: Add citation now
- UNCTAD. (2015). World Investment Report 2015 - Reforming International Investment Governance. New York, USA, and Geneva, Switzerland: United Nations Conference on Trade and Development.
Paper not yet in RePEc: Add citation now
- WB. (2016). Doing Business 2017: Equal Opportunity for All. Washington DC, USA: World Bank.
Paper not yet in RePEc: Add citation now
Zucman, G. (2014). Taxing across borders: Tracking personal wealth and corporate profits. Journal of Economic Perspectives, 28(4), 121–48.