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

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  • Blog
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  • (-) Tax avoidance
Blog
Too late, too little? The IMF and international tax flight
Placeholder
by Matti Ylönen August 2017

When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that...

  • Internation Monetary Fund
  • OECD
  • Tax avoidance
Working Paper
Policy diffusion within international organizations

I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands. A review of loan agreements and Country Reports covering 1999 to 2017...

  • Internation Monetary Fund
  • OECD
  • Tax avoidance
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
Blog
International tax avoidance and development
Placeholder
by Ludvig Wier April 2020

Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...

  • International taxation
  • Tax avoidance
  • Tax havens
Blog
How global tax dodging costs lives: New research shows a direct link to increased death rates
by Bernadette O'Hare, Kyle McNabb, Stephen G. Hall May 2021

Tax abuse is an expensive business. According to a recent report by the Tax Justice Network, avoiding or evading tax deprives governments across the...

  • Tax evasion
  • Tax avoidance
  • Human rights
Working Paper
The tax-price elasticity of offshore tax avoidance

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. I determine this elasticity quasi...

  • Tax evasion
  • Tax avoidance
  • Tax havens
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. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the...

  • Profit shifting
  • Tax avoidance
  • Tax havens
Working Paper
Countering global oil theft: responses and solutions

This second of two papers on global oil theft discusses ways to reduce oil theft, misappropriation, and fraud. At US$133 billion per year, oil is the largest stolen natural resource globally, while fuel is the most smuggled natural resource. Oil...

  • Oil
  • Fuel
  • Corruption
Blog
From offshore oil to offshore finance: How tax havens facilitate corruption in the extractive industries
by Giovanna Marcolongo, Diego Zambiasi April 2022

In many countries, news of an oil discovery or the award of an exploration license is rarely greeted with enthusiasm by the general public. Any hopes...

  • Energy
  • Corruption
  • Tax avoidance
Working Paper
Illicit financial flows and country-by-country reporting in extractive industries

Economic data are important in governing the international political economy. Some of the most widely used macro statistics risk being undermined by systematic misalignment in reporting of economic activity due to illicit financial flows, as well as...

  • Tax avoidance
  • Illicit financial flows
  • Extractive industries
Working Paper
Global oil theft: impact and policy responses

This paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5–7 per cent of the global market for crude oil and petroleum...

  • Oil
  • Fuel
  • Corruption
Working Paper
Fiscal consequences of corporate tax avoidance

Multinational 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...

  • Corporate tax
  • Tax avoidance
  • Profit shifting
Blog
Estimating tax avoidance: New findings, new questions
Placeholder
by Alex Cobham March 2017

There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers...

  • Tax avoidance
  • Tax
  • Multinational firms
Working Paper
Global distribution of revenue loss from tax avoidance

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud...

  • Corporate income tax
  • International taxation
  • Tax avoidance
Project
Detecting and countering illicit financial flows

Theme: Transforming states

  • IFFs
  • Tax avoidance
  • Norad
Working Paper
Do multinational companies shift profits out of developing countries?

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from...

  • Tax avoidance
  • Profit shifting
  • Developing countries
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