Ludvig Wier forsvarer sin ph.d.-afhandling ved Økonomisk Institut


Ludvig Wier


“Hide and Seek for Professionals: How Corporate Profits Fled High-Tax Countries (and Where to Find Them)" . Det vil være muligt før forsvaret at rekvirere en kopi af afhandlingen ved henvendelse til Informationen (26.0.20), Økonomisk Institut.

Tid og sted

19. december 2018 kl. 15:00, Økonomisk Institut, CSS, Øster Farimagsgade 5, 1353 København K, bygning 26, lokale 26.2.21. Af hensyn til kandidaten lukkes dørene præcis.


Professor Peter Birch Sørensen, Økonomisk Institut, Københavns Universitet, Danmark (formand)
Professor Jukka Pirttilä, Helsinki Universitet, Finland
Professor Nadine Riedel, Ruhr-Universität Bochum, Tyskland


Multinationals can lower their global tax bill by shifting their earnings from affiliates in high-tax countries to tax havens - a phenomenon known as “profit shifting”. These accounting techniques are putting governments under pressure and causing public outrage. However, basic questions are still left unanswered, such as how much revenue is lost, who loses and how to stop it. Meanwhile, corporate tax rates across the globe continue to plummet, as countries try to protect their tax base or even seek to become the next tax haven. The clock is ticking and the window for action is closing.

This PhD thesis seeks to assist in closing the knowledge gap and informing policy makers on what actions to take. In collaboration with various co-authors, I examine the following questions: 

  1. How are profits shifted to low-tax places?
  2. Which countries are vulnerable to profit shifting and why?
  3. How much do countries lose?
  4. What could be done to fix the system of international corporate taxation?