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International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive There...
17 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Illicit financial flows and the Global SouthIllicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each...
Working Paper
How do voters respond to information on self-serving elite behaviour?Does self-serving elite behaviour make citizens more politically active? This paper presents the results of a randomized field experiment where voters in Tanzania were given information about elite use of tax havens. Information provided in a neutral...
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Working Paper
The tax-price elasticity of offshore tax avoidanceThis study leverages a unique data set on the universe of transactions exiting the Ecuadorian economy to estimate the tax-price elasticity of demand for tax-sheltering activities using offshore fiscal havens. I determine this elasticity quasi...
Working Paper
Hide–seek–hide? The effects of financial secrecy on cross-border financial assetsExcessive financial secrecy facilitates illicit financial flows, which constitute a major developmental challenge for low-income economies and cause significant tax revenue losses for governments around the world. In this paper we estimate the semi...
Working Paper
The indirect costs of corporate tax avoidance exacerbate cross-country inequalityCorporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the...
Working Paper
Incorporation of offshore shell companies as an indicator of corruption risk in the extractive industriesWe show that the incorporation of offshore entities increases when oil and gas exploration licences are awarded. We exploit leaked data on the incorporation of shell companies and detailed information on tax havens and the awarding rounds of oil...
Working Paper
Profit-shifting behaviour of emerging multinationals from IndiaThis paper examines the profit-shifting behaviour of emerging multinational firms from India. It is found that the before-tax profitability of subsidiaries differs according to whether they were established directly or via an Offshore Financial...
Working Paper
Profit shifting by multinational corporationsResearch on profit shifting by multinational corporations in developing countries is limited due to a lack of data. In this paper we use, for the first time, novel administrative data on the transactions of multinational corporations operating in...
Journal Article
Illicit financial flows and developing countriesIllicit financial flows (IFFs) constitute a major challenge for development in low-income countries, as domestic resource mobilization is imperative for providing crucial public services. This study focuses exclusively on the economic dimension of...
Blog
New global estimates on profits in tax havens suggest the tax loss continues to riseThe world has been trying to curb profit shifting to tax havens for a decade, but consistent time series evaluating the impact of these reforms have...
Working Paper
Offshore tax evasion in developing countriesOffshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear...
Blog
$1 trillion in the shade: The annual profits multinational corporations shift to tax havens continues to climb and climbAbout a decade ago, the world’s biggest economies agreed to crack down on multinational corporations’ abusive use of tax havens. This resulted in a 15...
Working Paper
Sanction-busting through tax havensFinancial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer...
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