data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational … enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having … different links to countries with different tax rates and thus different profit shifting opportunities. The paper also considers …

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in …-avoidance rules (GAARs); and (v) withholding taxes on interest payments, royalties and dividends, taking into account bilateral tax …

instance, a 5 percentage point cut in the preferential tax rate on patent income is associated with a 6% increase in patent … especially the existence of activity requirements. In addition, strong anti-avoidance measures against tax planning are found to …

. The tax and benefit system alleviates both inequality and poverty significantly. The tax system is markedly progressive …, and recent tax reforms have likely increased this progressivity. Transfer payments, especially non-pension benefits, are …

domains. Reducing the high tax wedge on low salaries and avoiding excessive minimum wage increases would support demand for …