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  1. Estimating density ratio of marginals to joint
    applications to causal inference
    Author: Matsushita, Yukitoshi; Otsu, Taisuke; Takahata, Keisuke
    Published: [2022]
    Publisher:  LSE, STICERD, London

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    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Econometrics papers / LSE ; STICERD ; paper number EM619
    Subjects: density ratio; causal inference; nonparametric estimation
    Scope: 1 Online-Ressource (39 Seiten)
  2. Nonlinear budget set regressions for the random utility model
    Author: Blomquist, Nils Sören; Kumar, Anil; Liang, Che-yuan; Newey, Whitney K.
    Published: September 2022
    Publisher:  Federal Reserve Bank of Dallas, Research Department, Dallas

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 686
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Working paper / Federal Reserve Bank of Dallas, Research Department ; 2219
    Subjects: Nonlinear budget sets; nonparametric estimation; heterogeneous preferences; taxable income; revealed stochastic preference
    Scope: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  3. Global Evidence on Profit Shifting Within Firms and Across Time
    Author: Delis, Fotis; Delēs, Manthos D.; Laeven, Luc; Ongena, Steven
    Published: 2022
    Publisher:  SSRN, [S.l.]

    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    We provide the first global estimates of profit shifting at the subsidiary-year level. Employing nonparametric estimation techniques within a mainstay model of profit shifting, we examine the subsidiary-year responses of earnings to the composite tax indicator faced by all subsidiaries of a multinational firm. Our panel includes 26,593 subsidiaries across 95 countries for the period 2009 2017. We extensively validate our results against aggregate estimates of previous studies and evidence from specific cases. We find that profit shifting decreased over this period in advanced economies but increased in other parts of the world where taxation policies are less stringent on average, consistent with tax arbitrage strategies. We also examine correlates of profit shifting, identifying that a key determinant is the subsidiaries’ ratio of intangible assets, and this channel is stronger in countries with weaker institutions. Both our new database and correlates open important avenues to analyze the sources and effects of profit shifting

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Swiss Finance Institute Research Paper ; No. 22-94
    Subjects: Profit shifting; multinational enterprises; nonparametric estimation; intangible assets; institutional quality; global sample
    Scope: 1 Online-Ressource (78 p)
    Notes:

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 1, 2022 erstellt