Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?

International profit shifting within multinationals: A multi-country perspective

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

Social Sciences, International Business, International Management +14

The demand for tax haven operations

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

Law, Business Economics, Economics +15

Taxing across Borders: Tracking Personal Wealth and Corporate Profits

Gabriel Zucman · The Journal of Economic Perspectives · 2014 · 594 citations · Full text

Law, Economics, Finance +17

Corporate taxes and the location of intangible assets within multinational firms

Matthias Dischinger, Nadine Riedel · Journal of Public Economics · 2010 · 507 citations

Law, Business Economics, International Business +16

Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results

Alex Cobham, Petr Jánský · Journal of International Development · 2018 · 356 citations · Full text

Law, Economics, Public Finance +10