Multinational ﬁrms

Advancing Research on Corporate Tax Avoidance

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

Relevant publications

Working Paper

15.04.2025

Declining Effective Tax Rates of Multinationals: The Hidden Role of Tax Base Reforms

This paper documents the rise of corporate tax-base narrowing measures in the EU using a novel dataset covering both tax rate and tax base reforms implemented between 2014 and 2022.

Note

18.07.2024

Australian Public CbCR: filling the gaps?

The note estimates that approximately 50% of large US companies and a significant portion of multinationals from countries like China, Japan, and Germany will potentially have to disclose information on their tax haven presence.

Working Paper

12.04.2023

Tax Avoidance and the Complexity of Multinational Enterprises

Does the complexity of the ownership structure of multinational enterprises’ (MNEs) enable tax avoidance?

Note

23.02.2023

Tax Transparency by Multinationals: Trends in Country-by-Country Reports Public Disclosure

Country-by-Country Reporting is a key data source for understanding the activities of multinational firms. This note explores public Country-by-Country Reports (CbCRs) published by multinational companies to highlight several important trends.

Working Paper

17.06.2022

Did the Tax Cuts and Jobs Act Reduce Profit Shifting by US Multinational Companies?

The 2017 Tax Cut and Jobs Act reduced the US corporate tax rate and introduced provisions to curb profit shifting. We combine survey data, tax data, and firm financial statements to study the evolution of the geographical allocation of US firms’ profits after the reform.

Report

01.06.2021

Collecting the Tax Deficit of Multinational Companies: Simulations for the EU

The European Union could increase corporate tax revenues by €170 billion with a 25% minimum tax.

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