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Journal 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
32 UNU-WIDER articles, publications, projects, experts...
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Journal Article
Tax-motivated transfer mispricing in South AfricaThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, the author directly tests for transfer price deviations from arm's...
Working 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. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the...
Working Paper
Profit shifting by multinational corporations in KenyaIllicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and...
Working Paper
Profit-shifting behaviour of emerging multinationals from IndiaThis paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial...
Working Paper
Profit shifting by multinational corporationsResearch on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in...
Working Paper
Global profit shifting, 1975–2019This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented to curb profit shifting. We find that (i) multinational profits grew faster than global profits, (ii)...
Journal Article
The dominant role of large firms in profit shiftingGlobally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size. Using the universe of South African corporate tax returns and global...
Journal Article
Illicit financial flows and developing countriesIllicit financial flows (IFFs) constitute a major challenge for development in low-income countries, as domestic resource mobilization is imperative for providing crucial public services. This study focuses exclusively on the economic dimension of...
Blog
Empirical research is crucial for better tax enforcement in the developing world
I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and...
Working Paper
Fiscal consequences of corporate tax avoidanceMultinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax...
Blog
New global estimates on profits in tax havens suggest the tax loss continues to riseThe world has been trying to curb profit shifting to tax havens for a decade, but consistent time series evaluating the impact of these reforms have...
Working Paper
Illicit financial flows and the Global SouthIllicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each...
Working Paper
The case of taxing multinational corporations in UgandaWe study how large domestic firms and multinational corporations compare in their effective tax rates and whether there is evidence of profit shifting out of Uganda. Using administrative data from the Uganda Revenue Authority and regression analysis...
Working Paper
An evaluation of interest deduction limitations to counter base erosion in South AfricaThis paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was performed as descriptive...
Displaying 16 of 32 results