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Foreign aid for capacity-building to address climate change : insights and applications

Victor, David G. - 2013

The paper examines the role of foreign aid in building capacity to address climate change. While the experience with this topic is relatively recent and not yet extensive, analogous questions have arisen in many other areas of foreign aid. It is likely that climate change aid programmes work...

Persistent link: https://www.econbiz.de/10009790154

Financing sustainable agriculture under climate change with a specific focus on foreign aid

Huang, Jikun - 2013

used to achieve the joint objectives of development, mitigation of and adaptation to climate change in agriculture in the … developing world. The results show that agriculture is underinvested and foreign aid has not increased sufficiently to assist … developing countries achieve sustainable agriculture; substantial funds are needed to finance the wide range of measures for …

Persistent link: https://www.econbiz.de/10009738310

Agricultural and rural transformations in Asian development : past trends and future challenges

Vos, Rob - 2018

accelerated growth of both agriculture and non-agricultural sectors. Vast challenges of still widespread poverty and food …

Persistent link: https://www.econbiz.de/10011894303

Are less developed countries more exposed to multinational tax avoidance? : method and evidence from micro-data

Johannesen, Niels; Tørsløv, Thomas; Wier, Ludvig - 2016

We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...

Persistent link: https://www.econbiz.de/10011447358

Estimating profit shifting in South Africa using firm-level tax returns

Reynolds, Hayley; Wier, Ludvig - 2016

Using the universe of South African corporate tax returns for 2009-14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels are...

Persistent link: https://www.econbiz.de/10011568106

What makes countries negotiate away their corporate tax base?

Hearson, Martin - International Centre for Tax and Development - 2017

Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full rationality, and perfect information on the part of...

Persistent link: https://www.econbiz.de/10011653714

Big and "unprofitable" : how 10% of multinational firms do 98% of profit shifting

Wier, Ludvig; Reynolds, Hayley - 2018

Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010-14, we investigate the link between firm size and profit...

Persistent link: https://www.econbiz.de/10011983967

Do multinational companies shift profits out of developing countries? : how data availability may hide the evidence

Schimanski, Caroline - 2018

This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006-2015 and identifies profit-shifting...

Persistent link: https://www.econbiz.de/10011846181

Tax-motivated transfer mispricing in South Africa : direct evidence using transaction data

Wier, Ludvig - 2018

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm's-length pricing. I find that multinational firms in South...

Persistent link: https://www.econbiz.de/10011913517

Illicit financial flows and the Global South : a review of methods and evidence

Brandt, Kasper - 2020

Illicit financial flows (IFFs) constitute a major challenge for development in the Global South, as domestic resource mobilization is imperative for providing crucial public services. While several methods offer to measure the extent of IFFs, each has its benefits and drawbacks. Critically,...

Persistent link: https://www.econbiz.de/10012405621

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