Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions
Research by Casi, Gavrilova, Murphy, & Zoutman 2022
Evasión fiscal de particulares
Countermeasures to tax evasion
Research summaries
How to tackle cross-border tax evasion by individuals? Explore our selection of recent research evaluating the effectiveness of countermeasures. These include blacklisting, exchange of information, and whistleblowing.
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Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
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Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data
Research by Fuest, Hugger & Neumeier 2022
How large is corporate tax base erosion and profit shifting? A general equilibrium approach
Álvarez-Martínez et al. analyse the extent of corporate profit shifting and resulting tax revenue losses in the EU, Japan, and…