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Global distribution of revenue loss from tax avoidance : re-estimation and country results

Cobham, Alex; Janský, Petr - International Centre for Tax and Development - 2017

International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first...

Persistent link: https://www.econbiz.de/10011622320

Revenue losses from corporate tax avoidance : estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue...

Persistent link: https://www.econbiz.de/10013461110

Estimating the costs of international corporate tax avoidance : the case of the Czech Republic

Jansky, Petr - 2016

International corporate tax avoidance by multinational enterprises likely lowers the Czech Republic's corporate income tax revenue, but it is not clear by how much. To clarify this I first review existing estimates of the costs of international corporate tax avoidance to government revenue...

Persistent link: https://www.econbiz.de/10011568602

Revenue losses from corporate tax avoidance: Estimations from the UNU-WIDER Government Revenue Dataset

Chiari, Alessandro - 2022

Persistent link: https://www.econbiz.de/10014494918

Estimating the Costs of International Corporate Tax Avoidance: The Case of the Czech Republic

Jansky, Petr - 2016

Persistent link: https://www.econbiz.de/10011787284

Quantifying the OECD BEPS indicators : an update to BEPS Action 11

Klein, Daniel; Ludwig, Christopher; Nicolay, Katharina; … - 2021

In its 2015 Final Report on “Measuring and Monitoring BEPS, Action 11”, the OECD introduced six indicators to quantify … and evaluate base erosion and profit shifting (BEPS) activity over time. In this study, we revisit three selected … shifting. Overall, we conclude that the proposed indicators in the Final Report on BEPS Action 11 provide only limited …

Persistent link: https://www.econbiz.de/10012431825

Base Erosion, Profit Shifting and Developing Countries

Crivelli, Ernesto - 2015

addressing Base Erosion and Profit Shifting (‘BEPS'). But, while there is considerable empirical evidence for advanced countries … advanced, and that they imply a likely loss of revenue from BEPS that is both substantially larger for them …

Persistent link: https://www.econbiz.de/10013020270

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Jansky, Petr; Palansky, Miroslav - 2017

Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries’ tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we...

Persistent link: https://www.econbiz.de/10011758408

Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment

Janský, Petr; Palanský, Miroslav - 2018

Governments' revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens. In this paper, we ask which countries' tax revenues are affected most by this tax avoidance and how much. To estimate the scale of profit shifting, we start...

Persistent link: https://www.econbiz.de/10011806017

Base erosion, profit shifting and developing countries

Crivelli, Ernesto; Mooij, Ruud A. de; Keen, Michael - In: FinanzArchiv : European journal of public finance 72 (2016) 3, pp. 268-301

Persistent link: https://www.econbiz.de/10011648723