As a result of the confidential sharing of data among tax authorities in different jurisdictions, effective tax rates have risen by between one and two percentage points. This demonstrates that the rules in place are working. By contrast, the publication of sensitive corporate data online makes...

Im Zuge der Debatte um Gewinnverlagerung multinationaler Unternehmen hat sich die Forderung nach einer länderbezogenen Offenlegung von betriebswirtschaftlichen und steuerlichen Daten, das sogenannte Country-by-Country Reporting (CbCR), intensiviert. Während sich die OECD bereits auf eine...

This paper argues that the details of political institutions help explain the low levels of personal income taxation. In particular, legislative malapportionment enables rich elites to exercise disproportionate political influence. Because over-represented districts tend to be dominated by...