a range of objectively verifiable criteria. These are combined in the Corporate Tax Haven Index, published for the first … the risks of corporate tax abuse and explore the new geography that emerges. The key findings show the UK's dominant … responsibility for corporate tax avoidance risks and the colonial roots of many exploitative double tax treaties. We end by …

shifted over $ 850 billion in profits in 2017, primarily to countries with effective tax rates below 10%. Countries with lower … incomes lose a larger share of their total tax revenue due to profit shifting. We further show that a logarithmic function is … better suited for capturing the non-linear relationship between profits and tax rates than linear or quadratic functions. Our …

, serve as tax havens and enable this tax avoidance. The EU as whole loses out due to profit shifting. When summed up across … billion EUR) are shifted in. The difference is even starker when expressed in the estimated tax revenues: the EU is losing 12 … billion USD (11 billion EUR) while gaining 53 billion USD (50 billion EUR). The bigger difference in estimated tax revenue …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …

study profit shifting to tax havens. We showthat a logarithmic function is preferable to linear and quadratic ones for … modelling the extremely non-linear relationship between profits and tax rates. Using thismethodology, we reveal that … so most aggressively. We establish that the Cayman Islands is the largest tax haven, whereas countries with lower incomes …

International corporate tax is an important source of government revenue, especially in lower-income countries. An …

Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for … estimate the ETR of a country as the ratio of corporate income tax to gross income for all affiliates of MNCs in that country …