Calendrier du 15 mars 2024
Casual Friday Development Seminar - Brown Bag Seminar
Du 15/03/2024 de 13:00 à 14:00
R1-09
OH Suanna (PSE)
Gender Quotas and Enforcement of Norms: an Investigation in the Context of Digital Work
EU Tax Observatory Seminar
Du 15/03/2024 de 12:00 à 13:00
Salle R1-14
DAVIES Ron (University College Dublin)
Tax Haven Use and Employment Decisions: Evidence from Norway
écrit avec with Johannes Scheuerer
While profit-shifting practices by multinational enterprises have received considerable attention in recent years for their impact on tax revenues, their real economic consequences remain poorly understood. In this paper, we use administrative data for the universe of Norwegian firms and workers to study employment responses to aggressive tax planning. We exploit variation in the timing of establishing corporate ownership presence in a tax haven to show that tax haven use is associated with lower employment growth. The granularity of the data allows us to uncover heterogeneity across worker groups, with the negative effects being strongest for service-sector employees in the highest occupations.In examining the potential of tax avoidance to shape labor market outcomes, this paper highlights the need for a more nuanced understanding of the socioeconomic implications of profit shifting beyond foregone government revenues.