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6 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidenceThis 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 countriesJournal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
corporate income tax International taxation tax avoidanceWorking Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentGovernments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...
Foreign Direct Investment corporate income tax tax avoidanceIn the media
Study on global tax avoidance garners worldwide attentionA new WIDER Working Paper has brought attention around the world to government revenue loss from tax avoidance. The study finds that, globally, low- and lower middle-income countries are hit the hardest; in terms of regions, losses are most intense...
Tax evasion Profit shiftingWorking Paper
An evaluation of interest deduction limitations to counter base erosion in South AfricaThis paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies...
Interest Profit shifting South AfricaWorking Paper
Estimating profit shifting in South Africa using firm-level tax returnsUsing 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