International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots is popular PDF and ePub book, written by Sebastian Beer in 2018-07-23, it is a fantastic choice for those who relish reading online the Business & Economics genre. Let's immerse ourselves in this engaging Business & Economics book by exploring the summary and details provided below. Remember, International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots can be Read Online from any device for your convenience.
International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots Book PDF Summary
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.
Detail Book of International Corporate Tax Avoidance A Review of the Channels Magnitudes and Blind Spots PDF
- Author : Sebastian Beer
- Release : 23 July 2018
- Publisher : International Monetary Fund
- ISBN : 9781484363997
- Genre : Business & Economics
- Total Page : 45 pages
- Language : English
- PDF File Size : 9,6 Mb
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