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Are Less Developed Countries More Exposed to Multinational Tax Avoidance? Method and Evidence from Micro-Data

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Cited by:

  1. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  2. Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
  3. Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
  4. Johannesen, Niels, 2022. "The global minimum tax," Journal of Public Economics, Elsevier, vol. 212(C).
  5. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
  6. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series wp-2016-128, World Institute for Development Economic Research (UNU-WIDER).
  7. Kodjo Adandohoin & Jean-Francois Brun, 2021. "The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development," Post-Print hal-03470540, HAL.
  8. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
  9. Ivar Kolstad & Arne Wiig, 2016. "How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania," CMI Working Papers 9, CMI (Chr. Michelsen Institute), Bergen, Norway.
  10. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series 123, World Institute for Development Economic Research (UNU-WIDER).
  11. Roseline Misati & Kethi Ngoka & Anne Kamau & Maureen Odongo, 2022. "Profit shifting by multinational corporations in Kenya: The role of internal debt," WIDER Working Paper Series wp-2022-39, World Institute for Development Economic Research (UNU-WIDER).
  12. Athiphat Muthitacharoen, 2021. "Tax rate cut and firm investment: evidence from Thailand," Applied Economics Letters, Taylor & Francis Journals, vol. 28(3), pages 220-224, February.
  13. Alex Cobham & Tommaso Faccio & Javier Garcia‐Bernardo & Petr Janský & Jeffery Kadet & Sol Picciotto, 2022. "A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals," Global Policy, London School of Economics and Political Science, vol. 13(1), pages 18-33, February.
  14. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," Working Papers hal-03053683, HAL.
  15. Amutabi, Cyprian, 2023. "Domestic Resource Mobilization for Economic Development in Africa: Challenges, Policy Options, and Prospects in the New Horizon," MPRA Paper 118372, University Library of Munich, Germany.
  16. Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
  17. Mardan, Mohammed & Stimmelmayr, Michael, 2020. "Tax competition between developed, emerging, and developing countries – Same same but different?," Journal of Development Economics, Elsevier, vol. 146(C).
  18. Dyendelayi, Isaac, 2000. "Analyse de Fuite des Capitaux en Afrique Subsaharienne : Cas de la République Démocratique du Congo (2000 – 2018) [Analysis of Capital Flight in Sub-Saharan Africa: Case of Democratic Republic of C," MPRA Paper 110335, University Library of Munich, Germany, revised 31 Dec 2018.
  19. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
  20. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
  21. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  22. Koethenbuerger, Marko & Mardan, Mohammed & Stimmelmayr, Michael, 2019. "Profit shifting and investment effects: The implications of zero-taxable profits," Journal of Public Economics, Elsevier, vol. 173(C), pages 96-112.
  23. Garcia-Bernardo, Javier & Janský, Petr, 2024. "Profit shifting of multinational corporations worldwide," World Development, Elsevier, vol. 177(C).
  24. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).
  25. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
  26. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series wp-2018-52, World Institute for Development Economic Research (UNU-WIDER).
  27. Athiphat Muthitacharoen & Krislert Samphantharak, 2022. "Multinational Tax Avoidance And Anti-Avoidance Enforcement: Firm-Level Evidence From Developing Asean Countries," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 67(06), pages 2049-2065, December.
  28. Athiphat Muthitacharoen, 2020. "Assessing Tax Burden Differential Between Foreign Multinationals and Local Firms: Implications for FDI Tax Incentives," PIER Discussion Papers 127, Puey Ungphakorn Institute for Economic Research.
  29. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
  30. Reindl, Ilona & Tyran, Jean-Robert, 2021. "Equal opportunities for all? How income redistribution promotes support for economic inclusion," Journal of Economic Behavior & Organization, Elsevier, vol. 190(C), pages 390-407.
  31. Bathusi Gabanatlhong & Javier Garcia-Bernardo & Paulinus Iyika & Miroslav Palanský, 2022. "Profit shifting by multinational corporations: Evidence from transaction-level data in Nigeria," WIDER Working Paper Series wp-2022-36, World Institute for Development Economic Research (UNU-WIDER).
  32. Jørgen Juel Andersen & Niels Johannesen & Bob Rijkers, 2022. "Elite Capture of Foreign Aid: Evidence from Offshore Bank Accounts," Journal of Political Economy, University of Chicago Press, vol. 130(2), pages 388-425.
  33. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
  34. Laudage, Sabine, 2020. "Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them," IDOS Discussion Papers 17/2020, German Institute of Development and Sustainability (IDOS).
  35. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  36. Ludvig Wier & Hayley Reynolds, 2018. "Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
  37. Kodjo Adandohoin & Jean-Francois Brun, 2020. "Are incomes and property taxes effective instruments for tax transition?," CERDI Working papers hal-03053683, HAL.
  38. Hayley Reynolds & Ludvig Wier, 2016. "Estimating profit shifting in South Africa using firm-level tax returns," WIDER Working Paper Series 128, World Institute for Development Economic Research (UNU-WIDER).
  39. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
  40. Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019. "Understanding Corporate Thailand I: Finance," PIER Discussion Papers 112, Puey Ungphakorn Institute for Economic Research.
  41. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2021. "Inflexibility in Income Shifting: Implications, Detection and Remedies," CESifo Working Paper Series 9384, CESifo.
  42. Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
  43. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series wp-2016-95, World Institute for Development Economic Research (UNU-WIDER).
  44. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
  45. Richard Bolwijn & Bruno Casella & Davide Rigo, . "An FDI-driven approach to measuring the scale and economic impact of BEPS," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  46. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
  47. Lediga, Collen & Riedel, Nadine & Strohmaier, Kristina, 2019. "The elasticity of corporate taxable income—Evidence from South Africa," Economics Letters, Elsevier, vol. 175(C), pages 43-46.
  48. Niels Johannesen & Jukka Pirttilä, 2016. "Capital flight and development: An overview of concepts, methods, and data sources," WIDER Working Paper Series 095, World Institute for Development Economic Research (UNU-WIDER).
  49. Caroline Schimanski, 2018. "Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence," WIDER Working Paper Series 52, World Institute for Development Economic Research (UNU-WIDER).
  50. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  51. Ivar Kolstad & Arne Wiig, 2016. "How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania," CMI Working Papers 9, CMI (Chr. Michelsen Institute), Bergen, Norway.
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