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Working Paper
Combatting debt bias in South African firmsThe problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context—in which many firms are highly leveraged and the marginal effective...
Journal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
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)...
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
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...
Journal Article
The effects of corporate taxes on small firmsWe study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland. We use detailed administrative data and a difference-in-differences...
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...
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