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Publication Year: 2026

1 to 10 of 139 Results

Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Jul 16, 2026 - Public Amberger, Harald; Doeleman, Ruby; Pendl, Stefanie, 2026, "Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)", https://doi.org/10.11587/LX8QRM, AUSSDA, V1, UNF:6:hXMTHhyTNBfqTTiQ32sDEw== [fileUNF] Full edition for public use. This dataset contains all computer programs and codes necessary to replicate the three empirical studies conducted under the project. It also includes country-level statutory corporate income tax rates collected from publicly available sources. The tax-rate dataset has global coverage and spans the years 2005 to 2025. I...
10918_da01_en_v1_0.csv Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Comma Separated Values - 156.9 KB - MD5: 3ac179124a1e3e950364b9f736fce54d CSVData Core data file - CSV format - 5 Variables, 3263 Observations - English
10918_da01_en_v1_0.tab Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Tabular Data - 185.5 KB - 5 Variables, 3263 Observations - UNF:6:rEmXCJfNZk8xsK3qedKyRw== DataSTATA Core data file - STATA format - 5 Variables, 3263 Observations - English
10918_da01_en_v1_0.zsav Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Unknown - 30.4 KB - MD5: 141dfaeb7bfee058f4ea49c36541ae5b DataSPSS Core data file - compressed SPSS format - 5 Variables, 3263 Observations - English
10918_da02_en_v1_0.csv Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Comma Separated Values - 253.4 KB - MD5: 323626a514c5c3dc092f0b02e12bf8d5 CSVData Core data file - CSV format - 5 Variables, 5271 Observations - English
10918_da02_en_v1_0.tab Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Tabular Data - 299.7 KB - 5 Variables, 5271 Observations - UNF:6:J7CL/DXo6MjIycUOyRjQgA== DataSTATA Core data file - STATA format - 5 Variables, 5271 Observations - English
10918_da02_en_v1_0.zsav Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Unknown - 46.3 KB - MD5: 8dc58ece55580e1c3a3ac2ced605ba23 DataSPSS Core data file - compressed SPSS format - 5 Variables, 5271 Observations - English
10918_co_en_v1_0.pdf Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Adobe PDF - 95.1 KB - MD5: 18de0a052e2c5a0757bc3ed8d5ca3313 CodebookDocumentation Codebook and Coding manual - English
10918_readme.pdf Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) Adobe PDF - 129.8 KB - MD5: b9bb3e6a468acb98e9c34c5ccbecaf76 Documentation Data curation protocol
10918_sx_en_v1_0.zip Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition) ZIP Archive - 76.3 KB - MD5: 201723815265cd7f7f6bf733050c0819 CodeDocumentation Code / Syntax - English

Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)

Jul 16, 2026 - Public

Amberger, Harald; Doeleman, Ruby; Pendl, Stefanie, 2026, "Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)", https://doi.org/10.11587/LX8QRM, AUSSDA, V1, UNF:6:hXMTHhyTNBfqTTiQ32sDEw== [fileUNF]

Full edition for public use. This dataset contains all computer programs and codes necessary to replicate the three empirical studies conducted under the project. It also includes country-level statutory corporate income tax rates collected from publicly available sources. The tax-rate dataset has global coverage and spans the years 2005 to 2025. I...

10918_da01_en_v1_0.csv

Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)

Comma Separated Values - 156.9 KB -

CSVData

Core data file - CSV format - 5 Variables, 3263 Observations - English

10918_da01_en_v1_0.tab

Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)

Tabular Data - 185.5 KB - 5 Variables, 3263 Observations -

DataSTATA

Core data file - STATA format - 5 Variables, 3263 Observations - English

10918_da01_en_v1_0.zsav

Jul 16, 2026 - Cross-border Income Shifting of Multinational Corporations: Measurement, Countermeasures, and Real-Economic Effects (OA edition)