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

This book PDF is perfect for those who love Business & Economics genre, written by Sebastian Beer and published by International Monetary Fund which was released on 23 July 2018 with total hardcover pages 45. You could read this book directly on your devices with pdf, epub and kindle format, check detail and related International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots books below.

International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots
International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots
Author : Sebastian Beer
File Size : 42,5 Mb
Publisher : International Monetary Fund
Language : English
Release Date : 23 July 2018
ISBN : 9781484363997
Pages : 45 pages
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International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots by Sebastian Beer Book PDF Summary

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.

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