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Discussion paper

DP17801 Profit Shifting Frictions and the Geography of Multinational Activity

  • Alessandro Ferrari
  • Sébastien Laffitte
  • Mathieu Parenti
  • Farid Toubal

11 Jan 2023
  • International Macroeconomics and Finance
  • International Trade and Regional Economics
  • Public Economics
  • F23
  • H25
  • H26
  • H32
  • H73
Discussion paper

DP17796 Refining Public Policies with Machine Learning: The Case of Tax Auditing

  • Marco Battaglini
  • Luigi Guiso
  • Chiara Lacava
  • Douglas L. Miller
  • Eleonora Patacchini

10 Jan 2023
  • Public Economics
  • C55
  • H26
Discussion paper

DP17738 Homes Incorporated: Offshore Ownership of Real Estate in the U.K.

  • Niels Johannesen
  • Jakob Miethe
  • Daniel Weishaar

9 Dec 2022
  • Public Economics
  • H26
  • F21
  • R21
Discussion paper

DP17716 Taxation, Information and Withholding: Evidence from Costa Rica

  • Anne Brockmeyer
  • Marco Hernandez

30 Nov 2022
  • Development Economics
  • Public Economics
  • H25
  • H26
  • H32
  • O23
Discussion paper

DP17097 Electronic Payment Technology and Tax Compliance: Evidence from Uruguay's Financial Inclusion Reform

  • Anne Brockmeyer
  • Magaly Sáenz Somarriba

5 Jul 2022
  • Development Economics
  • Public Economics
  • H26
  • H32
  • G18
  • O16
Discussion paper

DP15983 Taxing Property in Developing Countries: Theory and Evidence from Mexico

  • Anne Brockmeyer
  • Alejandro Estefan
  • Juan Carlos Suárez Serrato

2 Jun 2022
  • Development Economics
  • Public Economics
  • H71
  • H26
  • H21
  • O23
Discussion paper

DP17347 The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile

  • Sebastian Bustos
  • Dina Pomeranz
  • Juan Carlos Suárez Serrato
  • José Vila-Belda
  • Gabriel Zucman

31 May 2022
  • Development Economics
  • Public Economics
  • H25
  • H26
  • H32
Discussion paper

DP16615 Global Evidence on Profit Shifting Within Firms and Across Time

  • Fotios Delis
  • Manthos Delis
  • Luc Laeven
  • Steven Ongena

11 May 2022
  • Financial Economics
  • F23
  • H25
  • H26
  • H32
  • M41
Discussion paper

DP17220 Measuring Firm Activity from Outer Space

  • Katarzyna Bilicka
  • Andre Seidel

13 Apr 2022
  • Public Economics
  • H32
  • H26
  • F23
Discussion paper

DP16891 Does going cashless make you tax-rich? Evidence from India's demonetization experiment

  • Lucie Gadenne
  • Tushar Nandi
  • Satadru Das
  • Ross Warwick

12 Jan 2022
  • Development Economics
  • Public Economics
  • H26
  • O23
  • H25
Discussion paper

DP16675 Multinationals’ Sales and Profit Shifting in Tax Havens

  • Farid Toubal
  • Sébastien Laffitte

29 Oct 2021
  • International Trade and Regional Economics
  • Public Economics
  • F23
  • H26
  • H73
Discussion paper

DP16502 Organizational capacity and profit shifting

  • Katarzyna Bilicka
  • Daniela Scur

1 Sep 2021
  • Macroeconomics and Growth
  • Public Economics
  • H26
  • H32
  • M11
  • M2
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