Multinational firms

At the forefront of empirical research on global tax avoidance, the Multinationals Program transforms raw Country-by-Country Reporting data into a systematic infrastructure for academic inquiry and public accountability. Its core objective is to measure the extent of profit shifting by multinational enterprises, identify where profits are booked relative to real economic activity, and assess the effectiveness of anti-avoidance rules in curbing tax base erosion.

Building on detailed firm-level disclosures, the programme develops methodologies to trace profit flows to tax havens, quantify the revenue losses they imply for high-tax countries, and inform the design of more equitable international tax systems. A key strength lies in its close cooperation with tax administrations, ensuring that research insights translate into policy relevance and improved data practices.

Public Data Tools

True to its commitment to transparency, the programme develops open-access platforms that democratize access to tax data:

• CbCR Explorer: An interactive tool leveraging OECD and IRS data to visualize the global footprint of multinational firms, their profits, employment, and tax payments, across jurisdictions.
• Taxplorer: A novel platform for exploring granular Public CbCR data, enabling users to examine the behavior of individual multinationals and compare tax strategies across sectors and countries.

By making complex data accessible and policy-relevant, the programme empowers researchers, policymakers, and citizens alike to hold multinational firms accountable and contribute to a fairer international tax system.

Program coordinator: Giulia Aliprandi