Do multinational companies shift profits out of developing countries? How data availability may hide the evidence
Year of publication: |
2018
|
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Authors: | Schimanski, Caroline |
Publisher: |
Helsinki : The United Nations University World Institute for Development Economics Research (UNU-WIDER) |
Subject: | tax avoidance | profit-shifting | developing countries | government tax revenue | effective tax rate | multinational firms |
Series: | WIDER Working Paper ; 2018/52 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
ISBN: | 978-92-9256-494-0 |
Other identifiers: | 10.35188/UNU-WIDER/2018/494-0 [DOI] 1022983547 [GVK] hdl:10419/190101 [Handle] RePEc:unu:wpaper:wp2018-52 [RePEc] |
Classification: | H26 - Tax Evasion ; H71 - State and Local Taxation, Subsidies, and Revenue ; f63 ; H87 - International Fiscal Issues ; O10 - Economic Development. General |
Source: |
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Schimanski, Caroline, (2018)
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"Earnings shocks and tax-motivated income-shifting : evidence from European multinationals"
Schimanski, Caroline, (2017)
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Do Multinational Companies Shift Profits Out of Developing Countries? New Evidence
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