Data and code for "Multinationals' Sales and Profit Shifting in Tax Havens."

Principal Investigator(s):  View help for Principal Investigator(s) Sébastien Laffitte, ENS Paris Saclay; Farid Toubal, Université Paris Dauphine -- PSL, LEDa

Version:  View help for Version V1

Name File Type Size Last Modified
  Code 11/02/2021 01:20:PM
  Data 11/02/2021 01:19:PM
  Results 11/02/2021 01:19:PM
BEA_details.xlsx application/vnd.openxmlformats-officedocument.spreadsheetml.sheet 11.7 KB 11/02/2021 09:19:AM
CC_LICENSE.txt text/plain 13.4 KB 11/02/2021 09:19:AM
Etalab_LICENSE.pdf application/pdf 97.6 KB 11/02/2021 09:19:AM
README.pdf application/pdf 167.5 KB 11/02/2021 09:19:AM

Project Citation: 

Laffitte, Sébastien, and Toubal, Farid. Data and code for “Multinationals’’ Sales and Profit Shifting in Tax Havens.".” Nashville, TN: American Economic Association [publisher], 2022. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2022-10-20. https://doi.org/10.3886/E148301V1

Project Description

Summary:  View help for Summary We show that U.S. multinationals record sales and the profit from these sales in tax havens, while their goods and services are physically sold in other countries. We propose a framework illustrating the strategy of sales shifting. Our results reveal the importance of tax havens which attract a disproportionate fraction of worldwide sales. Our quantification shows a large contribution of sales shifting to multinationals' profit shifting that amounts to $80bn in 2013. Our findings suggest that international corporate tax rules based on sales may not efficiently address profit shifting if the policy designs are unable to identify sales by destination.


Scope of Project

JEL Classification:  View help for JEL Classification
      F23 Multinational Firms; International Business
      H26 Tax Evasion and Avoidance
      H73 State and Local Government; Intergovernmental Relations: Interjurisdictional Differentials and Their Effects
Geographic Coverage:  View help for Geographic Coverage World
Time Period(s):  View help for Time Period(s) 1999 – 2013
Universe:  View help for Universe
U.S. Multinational Firms Abroad
Data Type(s):  View help for Data Type(s) aggregate data

Methodology

Data Source:  View help for Data Source
Bureau of Economic Analysis
CEPII
Penn World Tables
Melitz and Toubal (2014)
Dharmapala and Hines (2009)
OECD
Unit(s) of Observation:  View help for Unit(s) of Observation Firms
Geographic Unit:  View help for Geographic Unit Countries

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Published Versions

V1 [2022-10-20]

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