Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)

Full edition for public use. This dataset contains all computer programs and codes necessary to replicate the three empirical studies conducted under the project. It also includes country-level statutory corporate income tax rates collected from publicly available sources. The tax-rate dataset has global coverage and spans the years 2005 to 2025. It was provided to the Austrian Micro Data Center and combined with administrative datasets using the included computer programs in order to calculate tax incentives for cross-border profit shifting by Austrian entities that are part of multinational groups.