Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data
Niels Johannesen, Thomas Tørsløv, and Ludvig Wier
| Year of publication: |
2020
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| Authors: | Johannesen, Niels ; Tørsløv, Thomas ; Wier, Ludvig |
| Published in: |
The World Bank economic review : WBER. - Oxford : Oxford Univ. Press, ISSN 1564-698X, ZDB-ID 2020807-8. - Vol. 34.2020, 3, p. 790-809
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| Subject: | tax systems in developing countries | fiscal capacity | international taxation | profit shifting | multina-tional firms | tax avoidance | Entwicklungsländer | Developing countries | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Steuersystem | Tax system | Steuereinnahmen | Tax revenue | Unternehmensbesteuerung | Corporate taxation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1093/wber/lhz002 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012387540