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Wages and profit shifting | VOX, CEPR Policy Portal

There is no longer any debate that some multinationals avoid taxes by shifting profits to tax havens. What is less understood, however, is what happens to the money not spent on taxes. Using matched employer-employee administrative data from Norway, this column shows that employer profit shifting contributes to income inequality and benefits high-skilled and high-paid ....

United States , Journal Of International Economics , Oxford University Centre For Business Taxation , Oxford University Centre , Business Taxation , Public Economics , American Economic Review , International Economics , Labour Economics , Economic Review , Development Economics ,