Data

Profit-shifting estimates

These are the underlying data of the interactive profit-shifting explorer. Country-year and industry-year aggregates of profit shifted by multinational enterprises, 2009–2020, covering more than 100 countries and 19 industries. Built from firm-level panel data using nonparametric estimation.

Direct downloads:

• country_data.csv — country-year estimates by GUO (Global Ultimate Owner) country × lowest-tax country × year.
• industry_data.csv — industry-year estimates by GUO industry (NACE Rev.2).

Firm-year and MNE-year estimates are available on request — please email me with a one-line description of the intended use.

Citation:

Delis, F., Delis, M.D., Laeven, L., and Ongena, S. (2025). "Global Evidence on Profit Shifting Within Firms and Across Time."
Journal of Accounting and Economics, 79(2).