2023
DOI: 10.1093/isq/sqad012
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Where Should Multinationals Pay Taxes?

Abstract: The international tax system is a pillar of the post-war economic order, but it faces major challenges with the rise of global value chains, digitalization, and tax avoidance. Debates over international tax reform usually occur within a small epistemic community of experts and technocrats. In this article, we step outside this restricted circle to assess the sources of bottom-up legitimacy and support for the rules that govern where multinationals must report profits and which governments are entitled to tax t… Show more

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Cited by 13 publications
(13 citation statements)
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“…We summarized 1-year state probabilities for each counterfactual using the following: the probability of 5% or greater weight loss, the difference between the average probabilities of 5% or greater weight loss and 5% or greater weight gain, and the corresponding population-mean risk ratios. We used SAS version 9.4 (SAS Institute) and R version 4.2.1 (R Project for Statistical Computing) for data management and R version 4.2.2 and version 4.3.0 with packages optmatch, geepack, marginaleffects, and msm for statistical analyses . Data were analyzed from October 2021 to October 2023.…”
Section: Methodsmentioning
confidence: 99%
“…We summarized 1-year state probabilities for each counterfactual using the following: the probability of 5% or greater weight loss, the difference between the average probabilities of 5% or greater weight loss and 5% or greater weight gain, and the corresponding population-mean risk ratios. We used SAS version 9.4 (SAS Institute) and R version 4.2.1 (R Project for Statistical Computing) for data management and R version 4.2.2 and version 4.3.0 with packages optmatch, geepack, marginaleffects, and msm for statistical analyses . Data were analyzed from October 2021 to October 2023.…”
Section: Methodsmentioning
confidence: 99%
“…We fit both regression models using robust standard errors. All analyses were conducted in R (R Core Team, 2023) with the packages “psych” (Revelle, 2023), “estimatr” (Blair et al, 2018), and “marginaleffects” (Arel-Bundock et al, 2023). Project materials, including anonymized data sets and R code, are available at https://osf.io/26d53/?view_only=b64ad78865de4ec4a3393f0e35302813.…”
Section: Methodsmentioning
confidence: 99%
“…Selected models were used to predict the abundance, and 95% confidence intervals around that abundance, of shorebirds in each habitat and country with the ‘prediction’ function in the marginaleffects package (Arel-Bundock et al 2023). Finally, in order to generate site- and species-specific population estimates, we combined results from the ground surveys with the predicted modeled values (Table S1).…”
Section: Methodsmentioning
confidence: 99%