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corporate income tax
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
Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Governments’ 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
Working Paper
Effective corporate tax burden and firm size in South Africa: A firm-level analysis

We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns...

Effective tax rate South Africa corporate income tax
Working Paper
Global distribution of revenue loss from tax avoidance: Re-estimation and country results

International corporate tax is an important source of government revenue, especially in lower-income countries...

corporate income tax International taxation tax avoidance
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