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Global evidence on profit shifting: The role of intangible assets

Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from governments and international organisations to contain the practice, most notably the OECD’s Base Erosion and Profit ....

New York , United States , France General , Cayman Islands , J Hines Jr , New York Times , Princeton University Press , Princeton University , National Tax Journal , Profit Shifting , World Governance Indicators , Economic Review , American Economic Review , Public Economics , Fiscal Studies , Accounting Review , Intangible Economy , Quarterly Journal , Development Economics ,

Lower the burden

The past year and half have presented many uncertainties, yet death and taxes remain certain. ....

United States , University Of Central Arkansas , Joseph Johns , Jens Arnold , Asa Hutchinson , Jonathan Dismang , Jeremy Horpedahl , Robert Reed , Arkansas Center , Tax Foundation , National Tax Journal , Organization For Economic Cooperation , Governor Hutchinson , Road Map , Tax Reform , Economic Journal , Economic Cooperation , Central Arkansas ,

Pat Hendershott

Pat Hendershott
theconversation.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from theconversation.com Daily Mail and Mail on Sunday newspapers.

United States , United Kingdom , Johnw Galbreath , Purdue University , National Tax Association , Extensive Research On Housing , Ohio State University , University Of Aberdeen , Journal Of Housing Research , Economics Association , American Real Estate Society , National Tax Journal , Journal Of Property Research , Patric Hendershott , Property Economics , Real Estate , Research Associate , National Bureau , Economic Research , Senior Fulbright , American Finance Association , American Real Estate , Urban Economics Association , Real Estate Economics , Real Estate Finance , Property Research ,

What do welfare reform and pandemic stimulus have in common?

On welfare reform’s 25th anniversary, experts ponder how to measure success ....

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Book Talk: Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages

Book Talk: Rebellion, Rascals, and Revenue: Tax Follies and Wisdom through the Ages
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United States , United Kingdom , Harvard University , Ross School Of Business , Sierra Leone , Len Burman , Jon Bakija , Christian Gillitzer , Paulw Mccracken , Joel Slemrod , Danielm Holland , National Tax Association , Julis Rabinowitz Center , Business School , International Tax , University Of Michigan , International Institute Of Public , Hoover Institution , Princeton University Press , University Of Minnesota , Department Of Economics , Princeton University , European Commission , World Bank , Boston Tea Party , Professor At Kyoto University ,