Profit Reallocation is a methodological framework within international taxation that systematically redistributes multinational enterprises' profits across jurisdictions based on economic activity and value creation, rather than contractual arrangements or tax optimization strategies.
361
Publications
22.3K
Citations
649
Authors
412
Institutions
Publications per year
2017–2026
119
Parents
Publications
361
1–5 of 361
Authors
649
- MO
6
h-index
- HH
6
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- PJ
5
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- LL
4
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- DLDominika Langenmayr
Catholic University of Eichstätt-Ingolstadt, Germany
4 publications · 67 citations
4
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1–5 of 649
Institutions
412
Centre for Economic Policy Research
London, United Kingdom
10 h-index
15 publications
1.6K citations
University of Oxford
Oxford, United Kingdom
10 h-index
12 publications
636 citations
Ludwig-Maximilians-Universität München
Munich, Germany
10 h-index
12 publications
351 citations
Ifo Institute for Economic Research
Munich, Germany
10 h-index
17 publications
661 citations
University of California, Berkeley
Berkeley, United States
8 h-index
9 publications
632 citations
International Monetary Fund
Washington D.C., United States
7 h-index
10 publications
1K citations
National Bureau of Economic Research
Cambridge, United States
7 h-index
12 publications
1.1K citations
University of Cologne
Cologne, Germany
6 h-index
9 publications
654 citations
1–8 of 412
Venues
- SSRN Electronic Journal
Repository · 32 publications · 1.1K citations
20
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- RePEc: Research Papers in Economics
Repository · 10 publications · 289 citations
10
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- Journal of Public Economics
7 publications · 1.6K citations
7
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- Metroeconomica
6 publications · 99 citations
6
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- Marketing Science
6 publications · 579 citations
6
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