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  • Search: subject_exact:"Tax avoidance"
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Year of publication
Subjects
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Tax avoidance 1,874 Steuervermeidung 1,834 Theorie 367 Theory 361 USA 323 United States 319 tax avoidance 299 Steuermoral 208 Tax compliance 208 tax evasion 174 Einkommensteuer 162 Income tax 156 Criminal tax law 150 Steuerstrafrecht 150 Corporate taxation 139 Unternehmensbesteuerung 137 Deutschland 135 Tax evasion 129 Germany 123 Underground economy 121 Multinationales Unternehmen 120 Schattenwirtschaft 120 Transnational corporation 109 Besteuerungsverfahren 104 Taxation procedure 104 Welt 98 World 96 Tax policy 90 Income shifting 87 Steuerflucht 87 Steuerpolitik 87 Cross-border tax evasion 86 Gewinnverlagerung 85 Internationales Steuerrecht 83 Steuerrecht 77 Steueroase 75 EU countries 73 EU-Staaten 73 Sales tax 73 Tax haven 73
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Online availability
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Free 683 Undetermined 77
Type of publication
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Article 1,114 Book / Working Paper 1,050 Other 2 Journal 1
Type of publication (narrower categories)
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Article in journal 929 Aufsatz in Zeitschriften 929 Graue Literatur 614 Non-commercial literature 614 Working Paper 587 Arbeitspapier 524 Article in book 133 Aufsatz im Buch 133 Thesis 84 Dissertation 81 Hochschulschrift 69 Collection of articles of several authors 52 Sammelwerk 52 Congress report 23 Kongressschrift 23 Collection of articles written by one author 19 Sammlung 19 Kongress 18 Amtsdruckschrift 17 Government document 17 Konferenzschrift 9 Bibliographie enthalten 8 Bibliography included 8 Commentary 6 Kommentar 6 Survey 5 Übersichtsarbeit 5 Aufsatzsammlung 4 Bibliographie 4 CD-ROM 4 Elektronischer Datenträger 4 CD-ROM, DVD 3 Dissertation u.a. Prüfungsschriften 3 Mehrbändiges Werk 3 Multi-volume publication 3 Reprint 3 Glossar enthalten 2 Glossary included 2 Handbook 2 Handbuch 2
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Language
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English 1,742 Undetermined 189 German 162 French 21 Spanish 20 Russian 14 Italian 7 Hungarian 6 Portuguese 6 Danish 4 Dutch 4 Polish 4 Lithuanian 2 Croatian 1 Norwegian 1 Slovak 1 Serbian 1 Swedish 1 Ukrainian 1
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Persons
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Slemrod, Joel 30 Alm, James 23 Ohlsson, Henry 23 Kirchler, Erich 22 Torgler, Benno 22 Goerke, Laszlo 21 Schneider, Friedrich 19 Desai, Mihir A. 18 Fuest, Clemens 16 Jacob, Martin 16 Spengel, Christoph 16 Henrekson, Magnus 15 Hines, James R. 15 Roine, Jesper 13 Alstadsæter, Annette 12 Becker, Johannes 12 Chiarini, Bruno 12 Dharmapala, Dhammika 12 Hebous, Shafik 12 Hundsdoerfer, Jochen 12 Waldenström, Daniel 12 Williams, Colin C. 12 Onji, Kazuki 11 Schjelderup, Guttorm 11 Tonin, Mirco 11 Wu, Qiang 11 Agell, Jonas 10 Blaufus, Kay 10 Giles, David E. A. 10 Hanlon, Michelle Lee 10 Hanousek, Jan 10 Lipatov, Vilen 10 Maciejovsky, Boris 10 Maydew, Edward L. 10 Nordblom, Katarina 10 Persson, Mats 10 Egger, Peter 9 Gumpert, Anna 9 Halla, Martin 9 Hasan, Iftekhar 9
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Institutions
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International Monetary Fund (IMF) 63 OECD 25 International Monetary Fund 22 Nationalekonomiska Institutionen, Uppsala Universitet 14 CESifo 11 International Fiscal Association 9 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 9 Department of Economics, University of Victoria 8 Department of Economics, University of Pennsylvania 7 C.E.P.R. Discussion Papers 4 Saïd Business School, Oxford University 4 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 3 Institutet för Näringslivsforskning (IFN) 3 USA / General Accounting Office 3 Verlag Dr. Kovač 3 Zentrum für Europäische Wirtschaftsforschung (ZEW) 3 arqus - Arbeitskreis Quantitative Steuerlehre 3 American Enterprise Institute 2 Department of Economics, McMaster University 2 Département de Sciences Économiques, Université de Montréal 2 Ekonomiska forskningsinstitutet <Stockholm> 2 Institute for Fiscal Studies 2 Institutet för Internationell Ekonomi <Stockholm> 2 Suomen Pankki 2 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 2 Vilnius Gediminas Technical University 2 ANU College of Asia and the Pacific 1 Aarhus Universitet / Afdeling for Nationaløkonomi 1 American Bar Association / Section of Taxation 1 American Enterprise Institute for Public Policy Research 1 Amsterdams Instituut voor ArbeidsStudies 1 Andrew Young School of Policy Studies / International Studies Program 1 Australia-Japan Research Centre 1 Australian Tax Research Foundation 1 Australien / Auditor General 1 Barcelona Graduate School of Economics (Barcelona GSE) 1 Bundesverband der Deutschen Industrie 1 Canadian Tax Foundation 1 Carleton University / Department of Economics 1 Carleton University, Department of Economics 1
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Published in...
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Working paper 62 Journal of public economics 48 CESifo working papers 40 IMF Working Papers 36 National tax journal 36 Journal of economic psychology : research in economic psychology and behavioral economics 33 OECD/G20 base erosion and profit shifting project 23 The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association 21 IMF Staff Country Reports 19 Public finance 19 Public finance review : PFR 17 Working papers 17 Discussion paper / Centre for Economic Policy Research 16 The accounting review : a journal of the American Accounting Association 16 Journal of financial economics 15 Discussion paper series 14 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 14 Discussion paper 13 International tax and public finance 12 British tax review 11 CESifo Working Paper Series 11 Journal of economic behavior & organization : JEBO 11 American economic journal : a journal of the American Economic Association 10 Economics letters 10 Mu̐helytanulmányok / Magyar Tudományos Akadémia, Közgazdaságtudományi Intézet 10 Tax avoidance and the rule of law 10 Working Paper, Department of Economics, Uppsala University 10 Working paper / Oxford University Centre for Business Taxation 10 Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA) 9 CESifo Working Paper 9 Cahiers de droit fiscal international 9 FinanzArchiv : public finance analysis 9 Income tax compliance : a report of the ABA Section of Taxation Invitational Conference on Income Tax Compliance, March 16-19, 1983, Reston, VA 9 Intertax : international tax review 9 The journal of applied business research 9 WWZ discussion papers 9 Working Paper Series / Nationalekonomiska Institutionen, Uppsala Universitet 9 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 8 Public choice 8 The American economic review 8
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Sources
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ECONIS (ZBW) 1,856 RePEc 227 EconStor 64 USB Cologne (EcoSocSci) 11 BASE 7 ArchiDok 2
Showing 1 - 50 of 2,167
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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...
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Welfare cost of the real estate transfer tax
Büttner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...
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Country-by-country reporting : tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
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The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
Kiesewetter, Dirk; Manthey, Johannes - 2017
This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the index membership around the DAX and MDAX threshold. We suppose the...
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Avoiding taxes by transfers within the family
Di Porto, Edoardo; Ohlsson, Henry - 2016
We document an episode with considerable tax avoidance that occurred in Italy after 2008 when the Italian government reformed the property taxation by abolishing taxation on principal residences and increasing taxation on secondary properties. In presence of a very low inter vivos gift tax,...
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Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data
Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016
We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...
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Study and reports on the VAT gap in the EU-28 member states : 2016 final report
Poniatowski, Grzegorz; Bonch-Osmolovskiy, Mikhail; … - 2016
The analysis serves as the Final Report for the DG TAXUD Project 2015/CC/131, "Study and Reports on the VAT Gap in the EU-28 Member States", which is a follow up to the reports published in 2013, 2014, and 2015. In this report, estimates of the VAT Gap and the Policy Gap for the year 2014 are...
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Taxing high-income earners : tax avoidance and mobility
Esteller-Moré, Alejandro; Piolatto, Amedeo; Rablen, … - 2016
The taxation of high-income earners is of importance to every country and is the subject of a considerable amount of recent academic research. Such high-income earners contribute substantial amounts of tax and generate signifi cant positive spillovers, but are also highly mobile: a 1% increase...
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Deflecting my burden, hindering redistribution : how elites influence tax legislation in Latin America
Bogliaccini, Juan A.; Luna, Juan Pablo - 2016
This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites' political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The analysis sheds light on alternative mechanisms...
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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...
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How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach
Alvarez-Martínez, María T.; Barrios, Salvador; … - 2018
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
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How large is the corporate tax base erosion and profit shifting? : a general equilibrium approach
Álvarez-Martínez, María T.; Barrios Cobos, Salvador; … - 2018
This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36...
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Underground activities and labour market performance
Kolm, Ann-Sofie; Larsen, Birthe - 2018
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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...
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Inheritance tax planning at the end of life
Erixson, Oscar; Escobar, Sebastian - 2018
There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper,...
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
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Negotiated transfer prices
Becker, Johannes; Davies, Ronald B. - 2015
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based...
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The tax sensitivity of debt in multinationals : a review
Schjelderup, Guttorm - 2015
The OECD in its BEPS action plan 4 addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt...
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Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
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News media coverage of corporate tax avoidance and corporate tax reporting
Lee, Soojin - 2015
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Tax uncertainty : economic evidence and policy research
Zangari, Ernesto - 2017
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Welfare Cost of the Real Estate Transfer Tax
Buettner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax-sheltering activities give rise to a welfare loss that can be estimated comprehensively from the empirical...
Saved in:
Cover Image
The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
Kiesewetter, Dirk; Manthey, Johannes - 2017
This paper analyses the relationship between corporate governance and tax avoidance. We use a regression discontinuity design (RDD) in a two-stage instrumental variable and take advantage of the exogenous variation in the index membership around the DAX and MDAX threshold. We suppose the...
Saved in:
Cover Image
Global distribution of revenue loss from tax avoidance: Re-estimation and country results
Cobham, Alex; Janský, Petr - 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...
Preview
Preview
Saved in:
Cover Image
Welfare Cost of the Real Estate Transfer Tax
Büttner, Thiess - 2017
This paper considers the welfare implications of a tax on real estate transfers. A theoretical analysis shows how the discouragement of mutually beneficial transactions as well as tax- sheltering activities give rise to a welfare loss that can be estimated using the empirical elasticity of the...
Saved in:
Cover Image
Formula apportionment: Factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2017
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, the profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change...
Saved in:
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Population dynamics of tax avoidance with crowding effects
Lorenz, Johannes - 2017
There are two ways for taxpayers to avoid paying taxes: legally, through tax optimization and illegally, through tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a population game, a strategic interaction between all...
Saved in:
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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 start...
Saved in:
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Taxing multinationals beyond borders: Financial and locational responses to CFC rules
Clifford, Sarah - 2017
Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...
Saved in:
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Country-by-country reporting: Tension between transparency and tax planning
Evers, Maria Theresia; Meier, Ina; Spengel, Christoph - 2017
Aggressive tax planning efforts of highly profitable multinational companies (Base Erosion and Profit Shifting (BEPS)) have become the subject of intense public debate in recent years. As a response, several international initiatives and parties have called for more transparency in financial...
Saved in:
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Essays on inequality and finance
Dwarkasing, Mintra - 2017
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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Procrastination and property tax compliance : evidence from a field experiment
Chirico, Michael; Inman, Robert P.; Loeffler, Charles Martin - 2017
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The deterrence effect of whistleblowing : an event study of leaked customer information from banks in tax havens
Johannesen, Niels; Stolper, Tim B. M. - 2017
We document that the first leak of customer information from a tax haven bank caused a significant decrease in the market value of Swiss banks known to be assisting with tax evasion and that the decrease was largest for the banks most strongly involved. These findings suggest that markets...
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The intergenerational causal effect of tax evasion : evidence from the commuter tax allowance in Austria
Frimmel, Wolfgang; Halla, Martin; Paetzold, Jörg - 2017 - First version: January 19, 2017
Does tax evasion run in the family? To answer this question, we study the case of the commuter tax allowance in Austria. This allowance is designed as a step function of the distance between the residence and the workplace, creating sharp discontinuities at each bracket threshold. The distance...
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Tax avoidance and optimal income tax enforcement
Gamannossi degl Innocenti, Duccio; Rablen, Matthew D. - 2017
We examine the optimal auditing problem of a tax authority when taxpayers can choose both to evade and avoid. For a convex penalty function the incentive-compatibility constraints may bind for the richest taxpayer and at a positive level of both evasion and avoidance. The audit function is...
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Tre grupper skatteytere i søkelyset : har de ulike kjennetegn?
Andersson, Jonas; Lillestøl, Jostein - 2017
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Taxing multinationals beyond borders : financial and locational responses to CFC rules
Clifford, Sarah - 2017
Using a large panel dataset on worldwide operations of multinational firms, this paper studies one of the most advocated anti-tax-avoidance measures: Controlled Foreign Corporation rules. By including income of foreign low-tax subsidiaries in the domestic tax base, these rules create incentives...
Saved in:
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International transfer pricing and tax avoidance : evidence from linked trade-tax statistics in the UK
Liu, Li; Schmidt-Eisenlohr, Tim; Guo, Dongxian - 2017
This paper employs unique data on export transactions and corporate tax returns of UK multinational firms and finds that firms manipulate their transfer prices to shift profits to lowertaxed destinations. It uncovers three new findings on tax-motivated transfer mispricing in real goods. First,...
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You've got mail : a randomised field experiment on tax evasion
Bott, Kristina M.; Cappelen, Alexander W.; Sørensen, … - 2017
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Tax audits as scarecrows : evidence from a large-scale field experiment
Bérgolo, Marcelo L.; Ceni, Rodrigo; Cruces, Guillermo; … - 2017
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Trading offshore : evidence on banks' tax avoidance
Langenmayr, Dominika; Reiter, Franz - 2017
Little is known about how banks shift profits to low-tax countries. Because of their specific business model, banks use profit shifting channels different from those of other firms. We propose a novel and bank-specific method of profit shifting: the strategic relocation of proprietary trading to...
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Effects of institutional history and leniency on collusive corruption and tax evasion
Buckenmaier, Johannes; Dimant, Eugen; Mittone, Luigi - 2017 - This version: September 29, 2017
We investigate the effects of an institutional mechanism that incentivizes tax payers to blow the whistle on collusive corruption and tax compliance. We do this through a leniency program. In our experiment we nest collusive corruption within a tax evasion framework. We not only study the effect...
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Tax evasion in oil-exporting countries : the case of Iran
Samadi, Ali Hussein; Sajedianfard, Najmeh - In: Iranian economic review : journal of University of Tehran 21 (2017) 2, pp. 241-267
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Entwicklungslinien und Zukunft des deutsch-europäischen Steuerrechts : Brexit - Auswirkungen auf Europa : Tagungsband zur ifst-Jahrestagung am 26. Juni 2017
Dobratz, Lars (contributor); Haas, Wolfang (contributor);  … - ifst-Jahrestagung <Berlin> - 2017
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Überlegungen zur Reform der Hinzurechnungsbesteuerung
Haase, Florian - 2017
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Population dynamics of tax avoidance with crowding effects
Lorenz, Johannes - 2017
There are two ways for taxpayers to avoid paying taxes: legally, through tax optimization and illegally, through tax evasion. The government reacts by altering the law, and by conducting audits, respectively. These phenomena are modeled as a population game, a strategic interaction between all...
Saved in:
Cover Image
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...
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