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 del impuesto de sociedades
Channels of corporate tax avoidance
Research summaries
Explore our selection of recent research on the different channels of corporate tax avoidance such as transfer pricing, debt-shifting and strategic location of intangible assets.
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Assessing Profit Shifting Using Country-by-Country Reports: a Non-Linear Response to Tax Rate Differentials
Research by Bratta, Santomartino & Acciari 2021
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…