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Corporate tax
Press Release: New research reveals close to $1 trillion in profits shifted to tax havens

A new research paper published by the United Nations University World Institute for Development Economics Research (UNU-WIDER) shows the first global estimates of profits shifted to tax havens between 1975-2019. The study documents a remarkable...

Profit shifting Corporate tax Taxes
Working Paper
Global profit shifting, 1975–2019

This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented to curb profit shifting...

Profit shifting Multinational firms Taxation
Working Paper
Fiscal consequences of corporate tax avoidance

Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues...

Corporate tax Tax avoidance Profit shifting
Journal Article
The effects of corporate taxes on small firms

We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland...

Corporate tax Investment Small businesses
Working Paper
Profit shifting by multinational corporations in Kenya: The role of internal debt

Illicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development...

Profit shifting Corporate tax Multinational firms
Working Paper
The indirect costs of corporate tax avoidance exacerbate cross-country inequality

Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries...

Profit shifting Tax avoidance Tax havens
Working Paper
Profit-shifting behaviour of emerging multinationals from India

This paper examines the profit-shifting behaviour of emerging multinational firms from India...

Corporate tax Multinational firms Offshore financial centres
Working Paper
Combatting debt bias in South African firms: The case for an allowance for corporate equity

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...

Debt bias Investment incentives Corporate tax
Journal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?

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

Developing countries Foreign Direct Investment Corporate tax
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