International Corporate Tax Avoidance

exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical survey of the leading estimates, highlighting the range of methodological innovation and alternative da...

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Bibliographic Details
Published inEstimating Illicit Financial Flows
Main Authors Cobham, Alex, Janský, Petr
Format Book Chapter
LanguageEnglish
Published Oxford Oxford University Press 18.02.2020
Subjects
profit shifting
transfer pricing
trade mis-invoicing
data
methodologies
tax avoidance
IFFs
SDGs
Illicit financial flows
estimates
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Summary:exy2Tax avoidance by multinational companies is the most widely recognised tax abuse, and also the most heavily researched aspect of illicit financial flows (IFF). This chapter provides a critical survey of the leading estimates, highlighting the range of methodological innovation and alternative data. While the global range of estimated revenue losses is wide (between around $200bn and $600bn a year), consistent findings include that it is only a handful of jurisdictions that benefit from profit shifting at the expense of all others; and that lower-income countries lose the highest share of current tax revenues. While there is no single, perfect estimate in the literature, it does point the way to a potential indicator for the UN target.
ISBN:9780198854418
0198854412
DOI:10.1093/oso/9780198854418.003.0005