Concepedia

Profit Shifting

Profit Shifting is a cross-border tax planning strategy whereby multinational enterprises reallocate taxable income from high-tax to low-tax jurisdictions through intragroup transactions or intangible asset placement, distinguishing it from other tax avoidance methods by its reliance on geographic arbitrage within decentralized tax systems.

653

Publications

38.8K

Citations

881

Authors

503

Institutions

Publications per year

2017–2026

198

Parents

Children

Publications

653

Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making

Harry Grubert, John Mutti · The Review of Economics and Statistics · 1991 · 844 citations

, , +17

Corporate income tax reforms and international tax competition

Michael Devereux, Richard Griffith, Alexander Klemm · Economic Policy · 2002 · 810 citations · Full text

, , +17

International profit shifting within multinationals: A multi-country perspective

Harry Huizinga, Luc Laeven · Journal of Public Economics · 2007 · 656 citations

, , +14

The demand for tax haven operations

Mihir A. Desai, C. Fritz Foley, James R. Hines · Journal of Public Economics · 2005 · 610 citations

, , +15

Book-Tax Differences and Internal Revenue Service Adjustments

Lillian F. Mills · Journal of Accounting Research · 1998 · 599 citations

, , +16

1–5 of 653

Authors

881

  1. KA
    Kimberly A. Clausing

    Reed College, United States

    13 publications · 1.6K citations

    13

    h-index

  2. GS
    Guttorm Schjelderup

    Norwegian School of Economics, Norway

    16 publications · 460 citations

    13

    h-index

  3. CF
    Clemens Fuest

    Ifo Institute for Economic Research, Germany

    14 publications · 557 citations

    12

    h-index

  4. LD
    Lisa De Simone

    The University of Texas at Austin, United States

    10 publications · 694 citations

    10

    h-index

  5. JR
    James R. Hines

    University of Michigan, United States

    10 publications · 1.1K citations

    10

    h-index

1–5 of 881

Institutions

503

  1. Ifo Institute for Economic Research

    Munich, Germany

    30 h-index

    69 publications

    3.2K citations

  2. University of Oxford

    Oxford, United Kingdom

    20 h-index

    37 publications

    2.4K citations

  3. International Monetary Fund

    Washington D.C., United States

    15 h-index

    26 publications

    1.8K citations

  4. Norwegian School of Economics

    Bergen, Norway

    15 h-index

    25 publications

    808 citations

  5. Ludwig-Maximilians-Universität München

    Munich, Germany

    15 h-index

    24 publications

    761 citations

  6. Centre for Economic Policy Research

    London, United Kingdom

    14 h-index

    22 publications

    2.1K citations

  7. National Bureau of Economic Research

    Cambridge, United States

    14 h-index

    24 publications

    1.3K citations

  8. University of California, Berkeley

    Berkeley, United States

    12 h-index

    16 publications

    1.1K citations

1–8 of 503

Venues

  1. SSRN Electronic Journal

    Repository · 111 publications · 4.2K citations

    39

    h-index

  2. Journal of Public Economics

    27 publications · 3.8K citations

    23

    h-index

  3. National Tax Journal

    NTJ · 25 publications · 2.1K citations

    20

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 24 publications · 895 citations

    16

    h-index

  5. International Tax and Public Finance

    15 publications · 988 citations

    13

    h-index

1–5