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

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Tax havens
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
Incorporation of offshore shell companies as an indicator of corruption risk in the extractive industries

We show that the incorporation of offshore entities increases when oil and gas exploration licences are awarded...

Oil Extractives Natural resources
Working Paper
Hide–seek–hide? The effects of financial secrecy on cross-border financial assets

Excessive financial secrecy facilitates illicit financial flows, which constitute a major developmental challenge for low-income economies and cause significant tax revenue losses for governments around the world...

Financial secrecy Transparency Secrecy jurisdictions
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
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
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
In the media
SA-TIED researcher interviewed on tax haven research

SA-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 Africa
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
How do voters respond to information on self-serving elite behaviour?: Evidence from a randomized survey experiment in Tanzania

Does 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
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