Tax Policy, Investment and Profit Shifting
收藏数据链接：
官方服务：
资源简介：
Macroeconomic estimates of profit-shifting elasticities typically exceed microeconomic ones. We reconcile these differences by accounting for extensive-margin profit-reporting decisions in a model where multinationals face unobserved and heterogeneous fixed and variable costs of profit shifting.
提供机构：
美国国家经济研究局创建时间：
2024-11-01
