Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
Download full text from publisher
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
- Alex Cobham & Petr Janský, 2017. "Global distribution of revenue loss from tax avoidance: Re-estimation and country results," WIDER Working Paper Series 055, World Institute for Development Economic Research (UNU-WIDER).
- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013.
"Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform,"
ZEW Discussion Papers
13-078, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
- 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).
- Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
- Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications, The World Bank, number 25095, January.
- Nitsch, Volker, 2011. "Trade mispricing and illicit flows," Darmstadt Discussion Papers in Economics 206, Darmstadt University of Technology, Department of Law and Economics.
- Alex Cobham & Petr Janský & Alex Prats, 2014. "Estimating Illicit Flows of Capital via Trade Mispricing: A Forensic Analysis of Data on Switzerland - Working Paper 350," Working Papers 350, Center for Global Development.
- Giulia Zilio, 2017. "Cross-Country Differences in Corporate Tax Rates, Anti-Tax Avoidance Rules, and Base Erosion Profit Shifting," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1701, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
More about this item
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2010-06-18 (Accounting & Auditing)
- NEP-ALL-2010-06-18 (All new papers)
- NEP-PBE-2010-06-18 (Public Economics)
- NEP-PUB-2010-06-18 (Public Finance)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:btx:wpaper:1012. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dongxian Guo). General contact details of provider: http://edirc.repec.org/data/sbsoxuk.html .
We have no references for this item. You can help adding them by using this form .