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Base erosion
Blog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
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Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...

Corporate income tax Taxation Profit shifting
Journal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Part of Journal Special Issue Public economics and development action

Foreign Direct Investment Corporate income tax Tax avoidance
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

Corporate income tax International taxation Tax avoidance
Working Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...

Foreign Direct Investment Corporate income tax Tax avoidance
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