publication . Book . Research . 2017

Global distribution of revenue loss from tax avoidance - Re-estimation and country results

Cobham, Alex; Janský, Petr;
Open Access
  • Published: 01 Jan 2017
  • Publisher: UNU-WIDER
Abstract
International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher quality revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global revenue losses of ar...
Subjects
free text keywords: F21, F23, H25, corporate income tax, international taxation, tax avoidance, BEPS, developing countries, Laffer curve, Value-added tax, Government revenue, Economics, Revenue, Corporate tax, International economics, Indirect tax, Tax reform, Tax revenue, Economic policy, ddc:330
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publication . Book . Research . 2017

Global distribution of revenue loss from tax avoidance - Re-estimation and country results

Cobham, Alex; Janský, Petr;