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Working 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 centresWorking 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 rateWorking 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 firmsJournal 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 shiftingBlog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...
Corporate income tax Taxation Profit shiftingResearch Brief
The impact of tax havens on South African revenueThe study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...
Tax International taxation Profit shiftingJournal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investmentPart of Journal Special Issue Public economics and development action
Foreign Direct Investment Corporate income tax Tax avoidanceIn the media
SA-TIED research on profit shifting gets national attention in South Africa
Profit shifting Corporate income tax Multinational firms In the media
SA-TIED researcher interviewed on tax haven researchSA-TIED researcher, Ludvig Wier, has featured in multiple South African news outlets explaining new research findings from the programme. Wier was invited to speak to anchors from South Africa’s national news channels, SABC and eNCA . He was...
Profit shifting Multinational firms South AfricaWorking Paper
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 shiftingWorking Paper
Big and ‘unprofitable’: How 10 per cent of multinational firms do 98 per cent of profit shiftingGlobally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size...
Tax International taxation Profit shiftingWorking 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 countries