Tax enforcement and corporate profit shifting
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Authors
We present empirical evidence suggesting that weak tax enforcement proxied by the extent of tax evasion in a country acts like a lower corporate tax rate in attracting profits of multinational corporations.
| Original language | English |
|---|---|
| Journal | Applied Economics Letters |
| Volume | 24 |
| Issue number | 13 |
| Pages (from-to) | 902-905 |
| Number of pages | 4 |
| ISSN | 1350-4851 |
| DOIs | |
| Publication status | Published - 29.07.2017 |
- Economics - corporate taxes, profit shifting, Tax avoidance, tax evasion