This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and...
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...
Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in...
Part of Journal Special Issue Public economics and development action
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