Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data
Year of publication: |
2016
|
---|---|
Authors: | Johannesen, Niels ; Tørsløv, Thomas ; Wier, Ludvig |
Publisher: |
Helsinki : The United Nations University World Institute for Development Economics Research (UNU-WIDER) |
Subject: | developing countries | international taxation | multinational firms | profit shifting | tax avoidance | tax evasion |
Series: | WIDER Working Paper ; 2016/10 |
---|---|
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
ISBN: | 978-92-9256-053-9 |
Other identifiers: | 10.35188/UNU-WIDER/2016/053-9 [DOI] 856329568 [GVK] hdl:10419/146209 [Handle] RePEc:unu:wpaper:wp2016-010 [RePEc] |
Classification: | H25 - Business Taxes and Subsidies ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; O23 - Fiscal and Monetary Policy in Development |
Source: |
-
Johannesen, Niels, (2016)
-
Estimating profit shifting in South Africa using firm-level tax returns
Reynolds, Hayley, (2016)
-
Big and "unprofitable" : how 10% of multinational firms do 98% of profit shifting
Wier, Ludvig, (2018)
- More ...
-
Johannesen, Niels, (2016)
-
Johannesen, Niels, (2020)
-
The Missing Profits of Nations
Tørsløv, Thomas, (2018)
- More ...