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Working 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 havensWorking 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 firmsBlog
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 havensIn 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 AfricaJournal 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
How do voters respond to information on self-serving elite behaviour?: Evidence from a randomized survey experiment in TanzaniaDoes self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens...
Elites Citizens Voter turnout