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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
Illicit financial flows and country-by-country reporting in extractive industriesEconomic data are important in governing the international political economy...
Tax avoidance Illicit financial flows Extractive industriesResearch Brief
Blog
From offshore oil to offshore finance: How tax havens facilitate corruption in the extractive industriesIn 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 avoidanceWorking Paper
Countering global oil theft: responses and solutionsThis 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 CorruptionWorking 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
Global oil theft: impact and policy responsesThis 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 CorruptionWorking Paper
The tax-price elasticity of offshore tax avoidance: Evidence from Ecuadorian transaction dataThis 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 havensBlog
How global tax dodging costs lives: New research shows a direct link to increased death ratesTax 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 rightsBlog
International tax avoidance and development
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 havensProject
Detecting and countering illicit financial flows
Theme: Transforming states
IFFs Tax avoidance NoradBlog
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 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 avoidanceWorking 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 avoidance