In this research paper, we attempt to estimate the tax revenues to be gained (or lost) by the South Centre and African Union's Member States under the Amount A and Article 12B regimes. Our analysis relied on sources of information available to private sector researchers but did not involve...

This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in...

This dataset contains tax revenue collected by Lithuania. It provides a unique set of detailed and internationally comparable tax and non-tax revenue data including taxes on: income, profits and capital gains; social security contributions; property; goods and services. Tax revenue data is...

This dataset contains a comparative set of statistics on revenue statistics that are expressed in different units such as exchange rates in national currency per U.S. dollar, average tax revenues smoothed with a 3-year moving average for total sectors as a percentage of Gross Domestic Product...

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in international comparisons. These databases give a conceptual framework to define which government receipts should be...

This dataset contains tax revenue collected by Lithuania. It provides a unique set of detailed and internationally comparable tax and non-tax revenue data including taxes on: income, profits and capital gains; social security contributions; property; goods and services. Tax revenue data is...