Journal ArticleDOI
Base Erosion, Profit Shifting and Developing Countries
TLDR
This paper used panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance, and to quantify the revenue impact of the latter.Abstract:
International corporate tax issues have now risen to prominence in public debate. But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at their heart, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance, and to quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced - and a significant one.read more
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Journal ArticleDOI
Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results
Alex Cobham,Petr Janský +1 more
TL;DR: In this paper, the effects of introducing higher-quality revenue data from the International Centre for Tax and Development and World Institute for Development Economics Research Government Revenue Database were explored and shown that the greatest intensity of losses occurs in low-income and lower middle-income countries and across sub-Saharan Africa, Latin America and the Caribbean and South Asia.
Journal ArticleDOI
International corporate tax avoidance: a review of the channels, magnitudes, and blind spots
TL;DR: In this paper, a review of the literature on tax avoidance by multinational corporations is presented, including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions.
Journal ArticleDOI
Double Counting Accounting: How Much Profit of Multinational Enterprises Is Really in Tax Havens?
TL;DR: This article showed that the magnitude of the BEPS problem is overstated due to researchers' misunderstanding of the accounting treatment of indirectly-owned foreign affiliates in the U.S. international economic accounts data.
Journal ArticleDOI
Measuring Misalignment: the Location of US Multinationals’ Economic Activity Versus the Location of their Profits
Alex Cobham,Petr Janský +1 more
TL;DR: In this article, the authors propose a tax reform for multinational tax avoidance, including formula apportionment, unitary taxation, base erosion, profit shifting, and BEPS, which is based on the BEPS.
Proceedings ArticleDOI
Tax Fraud Detection for Under-Reporting Declarations Using an Unsupervised Machine Learning Approach
TL;DR: The ability of the model to identify under-reporting taxpayers on real tax payment declarations is demonstrated, reducing the number of potential fraudulent tax payers to audit and increasing the operational efficiency in the tax supervision process without needing historic labeled data.