While multinational enterprises (MNEs) shift hundreds of billions in profits to low-tax jurisdictions annually, how they do remains disputed. Using firm-level data for France in 2018, we provide the first joint quantification of the three main …
We use matched employer-employee data on the universe of French firms to study the role of multinational enterprises' (MNEs) presence in tax havens in determining within-firm wage inequalities. We implement a difference-in-differences and a panel …