Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11230%2F18%3A10374011" target="_blank" >RIV/00216208:11230/18:10374011 - isvavai.cz</a>

Result on the web

<a href="https://doi.org/10.1002/jid.3348" target="_blank" >https://doi.org/10.1002/jid.3348</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1002/jid.3348" target="_blank" >10.1002/jid.3348</a>

Result language

angličtina

Original language name

Global distribution of revenue loss from corporate tax avoidance: re-estimation and country results

Original language description

International corporate tax is an important source of government revenue, especially in lower-income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re-estimate their model and then explore the effects of introducing higher-quality revenue data from the International Centre for Tax and Development-World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers report results for two country groups only, we present country-level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low-income and lower middle-income countries and across sub-Saharan Africa, Latin America and the Caribbean and South Asia. (c) 2018 UNU-WIDER. Journal of International Development published by John Wiley &amp; Sons, Ltd.

Czech name

—

Czech description

—

Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50201 - Economic Theory

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Journal of International Development

ISSN

0954-1748

e-ISSN

—

Volume of the periodical

30

Issue of the periodical within the volume

2

Country of publishing house

GB - UNITED KINGDOM

Number of pages

27

Pages from-to

206-232

UT code for WoS article

000427253900003

EID of the result in the Scopus database

2-s2.0-85043697434