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11 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Profit shifting by multinational corporations: Evidence from transaction-level data in NigeriaResearch on profit shifting by multinational corporations in developing countries is limited due to a lack of data...
Tax havens Multinational firms Profit shiftingWorking 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
Profit-shifting behaviour of emerging multinationals from IndiaThis paper examines the profit-shifting behaviour of emerging multinational firms from India...
Corporate tax Multinational firms Offshore financial centresWorking Paper
Incorporation of offshore shell companies as an indicator of corruption risk in the extractive industriesWe show that the incorporation of offshore entities increases when oil and gas exploration licences are awarded...
Oil Extractives Natural resourcesWorking Paper
Hide–seek–hide? The effects of financial secrecy on cross-border financial assetsExcessive 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 jurisdictionsWorking 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