publication . Preprint . 2010

Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting

Clemens Fuest; Nadine Riedel;
Open Access
  • Published: 01 Jan 2010
Abstract
In the debate on the impact of illicit capital flows on developing countries, the view is widespread that profit shifting to low tax jurisdictions undermines the ability of developing countries to raise tax revenue. While the shifting of income out of developed countries is a widely debated issue, empirical evidence on the magnitude of the problem and on the factors driving income shifting is scarce. This paper reviews the literature on tax avoidance and evasion through border crossing income shifting out of developing countries. Moreover, we discuss methods and available datasets which can be used to gain new insights into the problem of corporate income shifti...

Azemar, Céline (2008), International Corporate Taxation and US Multinational's Behaviour: An integrated Approach, Discussion Paper, August 2008. [OpenAIRE]

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