Revenue losses from corporate tax avoidance : estimations from the UNUWIDER Government Revenue Dataset
Year of publication: |
2024
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Authors: | Chiari, Alessandro |
Published in: |
Review of development economics : an essential resource for any development economist. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1467-9361, ZDB-ID 2006400-7. - Vol. 28.2024, 2, p. 600-629
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Subject: | corporate income tax | international taxation | profit shifting | tax avoidance | tax havens | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Körperschaftsteuer | Corporate income tax | Steuereinnahmen | Tax revenue | Gewinnverlagerung | Income shifting | Unternehmensbesteuerung | Corporate taxation | Welt | World | Öffentliche Einnahmen | Public revenue | Multinationales Unternehmen | Transnational corporation |
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