Multinational Profit Shifting and Measures throughout Economic Accounts
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https://www.nber.org/papers/w24915
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资源简介:
Profit shifting to low-tax countries imposes challenges for the treatment of multinational enterprises in economic accounts. Using adjustments for profit shifting calculated in Guvenen et al. (2017) under an alternative measurement methodology, this paper empirically demonstrates how the effects of
提供机构:
美国国家经济研究局
创建时间:
2018-08-01



