Arbeitspapier
Profit shifting in the EU: evidence from Germany
The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical correlation between the home country tax rate of a parent and the net of tax profitability of its German affiliate that is consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the evidence suggests that a 10 percentage point increase in the parent's home country tax rate leads to roughly half a percentage point increase in the profitability of the German affiliate. On the outbound side of German FDI, the data provides some evidence that tax rate changes in the host country lead to a stronger change in after-tax profitability for affiliates that are wholly owned, which may reflect the larger flexibility of these firms in carrying out tax minimizing behavior without interference of minority owners.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2043
- Klassifikation
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Multinational Firms; International Business
- Thema
-
Gewinnverlagerung
Direktinvestition
Multinationales Unternehmen
Schätzung
Deutschland
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Weichenrieder, Alfons J.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Weichenrieder, Alfons J.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2007
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