Highlights•We study the impact of environmental regulation on polluting firms' location
choices.•We employ conditional logit model to analyze the firm establishment-level …

This paper adds the literature by investigating the effect of information system on corporate
income tax (CIT) enforcement. We exploit the regional variations generated by the …

This study revisits research on Taxation and Foreign Direct Investments (FDI), highlighting
their critical impact on economic growth and technological advancement in transitioning …

It is well documented that foreign investment inflows are deterred by host taxes. What is less
clear, however, is the degree to which these aggregate changes are driven by firm choices …

In many discussions surrounding tax havens, the consequences are generally treated as
zerosum. In this view, profits shifted out of a high-tax country equal those booked in a tax …

Increasing attention has been given to the fact that some multinational enterprises shift
income to tax haven countries, an activity that generates inequality in corporate taxation …

With the rapid changes taking place in international manufacturing, there is a need for new
theories linking the drivers for manufacturing location decisions to the influence of …

Re-exports are an important part of international trade, as they account for about a quarter of
total exports, and the growth rate of re-exports exceeds the growth rate of exports …

Globalization and the fast-approaching digitalization increase capital and labour mobility
which fosters tax competition among countries worldwide. Based on a unique dataset, the …

What does the academic literature tell us about profit shifting? Ten years after the Offshore
Leaks and the launch of the OECD/G20 BEPS project, our understanding of the …