Data

Employing nonparametric estimation techniques within a mainstay model of profit shifting, we introduce firm-year, MNE-year, industry-year, and country-year estimates of profit shifting across more than 100 countries over the period 2009–2020. Our index is described in the following paper:

• Global Evidence on Profit Shifting Within Firms and Across Time (with Manthos D. Delis, Luc Laeven and Steven Ongena). SSRN

• An earlier summary of our study is presented by CEPR’s VOX EU here.

The industry-year and country-year profit-shifting databases are available for download: 

• Industry-Year and Country-Year Profit-Shifting Data

The firm-year and MNE-year profit-shifting databases are available on request. For further information, please send me an email.