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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
Estimating tax avoidance: New findings, new questions

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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