Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results-Reference-Cited by-同舟云学术

Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results

Published:2018-03 Issue:2 Volume:30 Page:206-232
ISSN:0954-1748
Container-title:Journal of International Development
language:en
Short-container-title:J. Int. Dev.

Author:

Cobham Alex¹²,Janský Petr³

Affiliation:

1. Tax Justice Network; London UK

2. King's College London; London UK

3. Charles University; Prague Czech Republic

Funder

UNU-WIDER

Publisher

Wiley

Subject

Development,Geography, Planning and Development

Reference23 articles.

1. A partial race to the bottom: corporate tax developments in emerging and developing economies;Abbas;International Tax and Public Finance,2013

2. Multinational firm tax avoidance and tax policy;Clausing;National Tax Journal,2009

3. The effect of profit shifting on the corporate tax base in the United States and beyond;Clausing;National Tax Journal,2016

4. Cobham A Gibson L 2016 Ending the era of tax havens http://oxfamilibrary.openrepository.com/oxfam/bitstream/10546/601121/4/bp-ending-era-tax-havens-uk-140316-en.pdf

5. Measuring misalignment: the location of US multinationals' economic activity versus the location of their profits;Cobham;Development Policy Review,2017

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