This study addresses the question which indications/facts signal that countries do well or do not well in the fight against tax avoidance. A purpose of the study is to look at macroeconomic indicators related to international income flows. Such flows may show anomalies that could signal possible...

This study addresses the question which indications/facts signal that countries do well or do not well in the fight against tax avoidance. A purpose of the study is to look at macroeconomic indicators related to international income flows. Such flows may show anomalies that could signal possible...

This report examines the role of Foreign Direct Investment (FDI) in tax havens. About 40-45% of the global FDI stock is hosted in tax havens, while their share in the world economy is only around 4½%. These abnormal FDI patterns suggest that FDI and international corporate tax avoidance are...