Global profit shifting, 1975-2019

Arbeitspapier

This paper constructs time series of global profit shifting covering the 2015-19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii) the share of multinational profits booked in tax havens remained constant at around 37 per cent, and (iii) the fraction of global corporate tax revenue lost due to profit shifting rose from 9 to 10 per cent. We extend our time series back to 1975 and document a remarkable increase of multinational profits and global profit shifting from 1975 to 2019.

Object Details

• ISBN: 978-92-9267-254-6
• Language: Englisch

References and Relationships

• Bibliographic citation: Series: WIDER Working Paper ; No. 2022/121

Classification and Topics

• Classification: Wirtschaft ; Tax Evasion and Avoidance ; Aggregate Factor Income Distribution ; Multinational Firms; International Business
• Subject: multinationals ; profit shifting ; factor shares ; taxation ; Gewinnverlagerung ; Steueroase ; Multinationales Unternehmen ; Welt

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Wier, Ludvig ; Zucman, Gabriel
• Event: Veröffentlichung
• (who): The United Nations University World Institute for Development Economics Research (UNU-WIDER)
• (where): Helsinki
• (when): 2022

Further information

• DOI: doi:10.35188/UNU-WIDER/2022/254-6
• Handle: http://hdl.handle.net/10419/273911
• Last update: 10.03.2025, 11:43 AM CET