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Multinational firms
Working Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature...

tax avoidance Profit shifting Developing countries
Blog
Estimating tax avoidance: New findings, new questions
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There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al...

tax avoidance Tax Multinational firms
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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