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International taxation
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
Global distribution of revenue loss from tax avoidance: Re-estimation and country results

International corporate tax is an important source of government revenue, especially in lower-income countries...

corporate income tax International taxation tax avoidance
Working Paper
Estimating profit shifting in South Africa using firm-level tax returns

Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa...

Developing countries International taxation Multinational firms
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