27 UNU-WIDER articles, publications, projects, experts...

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Profit shifting
Journal Article
Illicit financial flows and developing countries: A review of methods and evidence

THIS 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 firms
News
Press Release: New research reveals close to $1 trillion in profits shifted to tax havens

A new research paper published by the United Nations University World Institute for Development Economics Research (UNU-WIDER) shows the first global estimates of profits shifted to tax havens between 1975-2019. The study documents a remarkable...

Profit shifting Corporate tax Taxes
Working Paper
Global profit shifting, 1975–2019

This 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 Taxation
Journal Article
The dominant role of large firms in profit shifting

THIS 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 shifting
Presentation
Caroline Schimanski on taxing multinational corporations in Uganda

World 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...

22 September 2022
Hybrid, United States
Past event
Working Paper
Fiscal consequences of corporate tax avoidance

Multinational 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 shifting
Working Paper
Profit shifting by multinational corporations in Kenya: The role of internal debt

Illicit 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 firms
Working Paper
Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria

Research on profit shifting by multinational corporations in developing countries is limited due to a lack of data...

Tax havens Multinational firms Profit shifting
Working Paper
The indirect costs of corporate tax avoidance exacerbate cross-country inequality

Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries...

Profit shifting Tax avoidance Tax havens
Working Paper
Profit-shifting behaviour of emerging multinationals from India

This paper examines the profit-shifting behaviour of emerging multinational firms from India...

Corporate tax Multinational firms Offshore financial centres
Working 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 rate
Working Paper
Illicit financial flows and the Global South: A review of methods and evidence

Illicit 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 firms
Journal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Research Brief
Revenue losses from tax-motivated mispricing in South Africa

New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...

Tax International taxation Profit shifting
Blog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Placeholder

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 shifting
Research Brief
The impact of tax havens on South African revenue

The 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 shifting
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