Data

Employing nonparametric estimation techniques within the main models of profit shifting, we introduce subsidiary-year estimates of profit shifting across 95 countries for the period 2009-2017. Our indices are described in the following papers:

Corporate Governance and Profit Shifting: The Role of the Audit Committee (with Manthos D. Delis, Panagiotis Karavitis and Ken Klassen), European Accounting Review.
Global Evidence on Profit Shifting Within Firms and Across Time (with Manthos D. Delis, Luc Laeven and Steven Ongena), WP.

The subsidiary-year profit-shifting database is available on request. For further information, please send me an email.

An earlier summary of our WP is presented by CEPR’s VOX EU at: https://cepr.org/voxeu/columns/global-evidence-profit-shifting-role-intangible-assets.
An interview on the findings of the WP is presented at: https://www.youtube.com/watch?v=Gdp8aS9c4Hg.

Fotis Delis Φώτης Ντελής Economic Analyst, European Commission, JRC Seville

Data

Fotis Delis
Φώτης Ντελής
Economic Analyst, European Commission, JRC Seville