We examine whether three tax system characteristics – required book-tax conformity, worldwide versus territorial approach, and perceived strength of enforcement – impact corporate tax avoidance across countries after controlling for firm-specific factors previously shown to be associated...

This chapter reviews, and at times extends, the literature on multinational corporate income tax avoidance and its consequences. It is first important to note that multinational corporations pay a substantial amount of taxes, both direct and indirect. Yet, it is also the case that there is...