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Journal Article
Illicit financial flows and developing countries: A review of methods and evidenceTHIS ARTICLE IS ON EARLY VIEW | Illicit financial flows (IFFs) constitute a major challenge for development in low-income countries, as domestic resource mobilization is imperative for providing crucial public services...
Illicit financial flows Tax havens Multinational firmsWorking Paper
Global profit shifting, 1975–2019This 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 TaxationJournal Article
The dominant role of large firms in profit shiftingTHIS ARTICLE IS ON EARLY VIEW | Globally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size...
Tax International taxation Profit shiftingPresentation
Caroline Schimanski on taxing multinational corporations in UgandaWorld Bank's hybrid conference on global tax equity is organized on 22-23 September 2022. Caroline Schimanski , a World Bank and African Development Bank consultant, gives a presentation on a WIDER Working Paper at the conference. The topic of...
Working Paper
Fiscal consequences of corporate tax avoidanceMultinational 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 shiftingWorking Paper
Profit shifting by multinational corporations in Kenya: The role of internal debtIllicit 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 firmsWorking Paper
Profit shifting by multinational corporations: Evidence from transaction-level data in NigeriaResearch on profit shifting by multinational corporations in developing countries is limited due to a lack of data...
Tax havens Multinational firms Profit shiftingWorking Paper
The indirect costs of corporate tax avoidance exacerbate cross-country inequalityCorporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries...
Profit shifting Tax avoidance Tax havensWorking Paper
Profit-shifting behaviour of emerging multinationals from IndiaThis paper examines the profit-shifting behaviour of emerging multinational firms from India...
Corporate tax Multinational firms Offshore financial centresBlog
Co-creation for fair and efficient taxation: Research recommendations to improve policiesHow can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...
Taxation Administrative data Domestic revenue mobilizationWorking Paper
The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting?We study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda...
Multinational firms Profit shifting Effective tax rateTechnical Note
Identifying foreign firms and South African multinational enterprises: CIT-IRP5 panel v4.0The identification of foreign firms and South African multinational enterprises (MNEs) in the CIT-IRP5 panel has proved to be a challenge for many researchers...
Multinational firms Foreign firms Tax dataWorking Paper
Illicit financial flows and the Global South: A review of methods and evidenceIllicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services...
Illicit financial flows Tax havens Multinational firmsWorking Paper
Competition and inclusive regional economic growth in food production: Barriers to entry and the role of African multinational corporationsThe growth of African multinational companies in Southern and East Africa in recent decades brings with it a great opportunity for development of productive capacity in the region and greater regional integration...
African multinational corporations Multinational firms Barriers to entryJournal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingResearch Brief
Revenue losses from tax-motivated mispricing in South AfricaNew research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...
Tax International taxation Profit shifting