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International Corporate Tax Avoidance
A Review of the Channels, Magnitudes, and Blind Spots

by Sebastian Beer, Ruud A. de Mooij, and Li Liu

Series:Working Paper No. 18/168
ISBN 9781484363997
Code: #WPIEA2018168

Publication year: 2018

Cdn: $27.00; US: $23.50
Paperback
Language: English
40 pages
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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
International Corporate Tax Avoidance
Cdn: $27.00; US: $23.50
International Monetary Fund (IMF) BookID: 123302 Added: 2018.8.5