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

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Tax avoidance
Research Brief
The employment and poverty effects of in-work policies in Ecuador Informal work Child labour Tax revenue
Blog
From offshore oil to offshore finance: How tax havens facilitate corruption in the extractive industries

In many countries, news of an oil discovery or the award of an exploration license is rarely greeted with enthusiasm by the general public...

Energy Corruption Tax avoidance
Working Paper
Countering global oil theft: responses and solutions

This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource...

Oil Fuel Corruption
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
Global oil theft: impact and policy responses

This paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5–7 per cent of the global market for crude oil and petrole...

Oil Fuel Corruption
Working Paper
The tax-price elasticity of offshore tax avoidance: Evidence from Ecuadorian transaction data

This study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens...

Tax evasion Tax avoidance Tax havens
Blog
How global tax dodging costs lives: New research shows a direct link to increased death rates

Tax abuse is an expensive business. According to a recent report by the Tax Justice Network, avoiding or evading tax deprives governments across the world of around US$427 billion (£302 billion) every year...

Tax evasion Tax avoidance Human rights
Blog
International tax avoidance and development
Placeholder

Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There is a close link between a country’s economic development and its capacity to collect tax reve...

International taxation Tax avoidance Tax havens
Project
Photo by rupixen.com on Unsplash Detecting and countering illicit financial flows

Theme: Transforming states

IFFs Tax avoidance Norad
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
Journal Article
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Part of Journal Special Issue Public economics and development action

Foreign Direct Investment Corporate income tax Tax avoidance
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
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

Corporate income tax International taxation Tax avoidance
Working Paper
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Governments’ 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 avoidance
Blog
Too late, too little? The IMF and international tax flight

When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that would merit more attention is the mismatch between the IMF’s recent alignments against inter...

Internation Monetary Fund OECD Tax avoidance
Working Paper
Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands

I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands...

Internation Monetary Fund OECD Tax avoidance
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