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Journal Article
Are less developed countries more exposed to multinational tax avoidance?ARTICLE ON EARLY VIEW: This paper uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries...
International business enterprises Tax evasion TaxationWorking Paper
Income under-reporting and tax evasion: How they impact inequality in VietnamPersonal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue...
Income inequality Income under-reporting permanent incomeBlog
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 avoidanceWorking Paper
Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the NetherlandsI 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 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 shiftingBlog
Capital flight from developing countries – what is it, how is it measured, and what have we learned?Many worry that developing countries lose a substantial amount of money via capital flight, that is, outflows of cash and securities — part of which can also be illegal...
Capital Tax evasion TaxationWorking Paper
Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin AmericaThis paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political actors and policy outcomes...
Equality and inequality Revenue Tax evasionBlog
Multinational Tax Avoidance in Developing CountriesIn recent years many global firms—including Starbucks, Google, and Amazon—have come under fire for avoiding paying taxes in one country by shifting their profits to a country with lower tax rates...
International business enterprises Tax evasion TaxationWorking Paper
Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-dataNOTE | Revised version May 2017 available. View and download the revised version...
International business enterprises Tax evasion TaxationBlog
From the Editor's Desk (December 2013)
10 December 2013 Tony Addison Our November-December Angle comes amid intense activity on our ReCom—Research and Communication on Foreign Aid—programme, which is drawing to a close...
Economic aspects (Agriculture) Aggregation operators BudgetWorking Paper
The International Fiscal Implications of Global Poverty Reduction and Global Public Goods ProvisionThe mixed record on the 2015 Millennium Development Goal (MDG) targets and the focus on global public goods in post-MDG debates questions the future of traditional development co-operation (official development assistance, ODA)...
Mathematical models (Economic development) Tax evasion TaxationBlog
Sharing for Prosperity
17 April 2013 Minister Heikki Eidsvoll Holmås Economic growth in itself will not end poverty...
Children Democracy Economic growthBlog
The Imperative for Strengthening International Tax Co-operationGUEST Angle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik explored means of building the rate of economic growth in poor countries and suggested ‘trying to i...
Economic growth Economic policy Financial institutions, InternationalWorking Paper
Wealth Distribution, Lobbying and Economic Growth: Theory and EvidenceThis paper presents a model allowing one to analyze the joint determination of inequality, taxes, human capital and growth. We consider the political economy of redistribution between three income groups in a dynamic economy...
Econometric models (Economic development) Education Income distribution