The geography of corporate profit shifting is often presented in public discourse in simplistic and inaccurate terms. Not only can this easily mislead audiences, but it shapes political responses to the problem in such a way as to undermine the prospects for genuine progress. In this paper, we...

This paper comparatively examines the registration and disclosure requirements of the ownership of legal entities (such as companies) and arrangements (such as trusts) across 133 jurisdictions, including all OECD and EU member states as of April 2020. Beneficial ownership transparency is widely...

Illicit financial flows (IFFs) threaten countries' ability to achieve the Sustainable Development Goals (SDGs). Progressing on the IFFs target is thus crucial, as is the ability to measure achieved progress. In this paper we explore how to best statistically measure tax avoidance by...