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Revenue losses from corporate tax avoidance: estimations from the UNU-WIDER Government Revenue Dataset

Author

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  • Alessandro Chiari

    (Institute of Economic Studies, Faculty of Social Sciences, Charles University, Prague, Czech Republic)

Abstract

Corporate profit shifting to tax havens negatively impacts corporate tax revenue, particularly in low-income countries. Two studies published in 2016 and 2018 have proven this correlation using data from 2013. In this paper, I use the most recent version of the UNU-WIDER Government Revenue Dataset (GRD) to estimate government revenue losses in 2019 and to observe possible changes associated with the release of the new dataset. My estimations indicate that global tax revenue losses in 2019 are around USD 480 billion, compared to USD 500 billion in 2013. In terms of GDP percentage, my estimations confirm the presence of a higher share of losses in low-income, and more generally, in non-OECD countries, and they show a higher intensity of tax avoidance practices in those countries. The results also suggest that the total level of tax revenue losses has plateaued, with no increase in losses occurring since 2013.

Suggested Citation

  • Alessandro Chiari, 2022. "Revenue losses from corporate tax avoidance: estimations from the UNU-WIDER Government Revenue Dataset," Working Papers IES 2022/30, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jun 2022.
    • Handle: RePEc:fau:wpaper:wp2022_30
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    File URL: https://ies.fsv.cuni.cz/en/research/working-papers/6717
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    More about this item

    Keywords

    international taxation; corporate income tax; tax avoidance; tax havens; base erosion; profit shifting; income inequality; developing countries;
    All these keywords.

    JEL classification:

    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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