Bilicka, Katarzyna Anna; Dubinina, Evgeniya; Janský, Petr - 2023
We study the consequences of multinational tax avoidance on the structure of government tax revenues. To motivate our … analysis, we show that countries with high revenue losses due to profit shifting have lower corporate tax revenues and rates … and higher indirect tax revenues and rates. To establish causality, we use German municipal data and analyse how changes …