In this paper, I use confidential UK corporate tax returns data to explore whether there are
systematic differences in the amount of taxable profits that multinational and domestic …

A major international effort—the Organisation for Economic Co‐operation and Development
Base Erosion and Profit Shifting initiative—aims to reduce the extent of misalignment …

There is a growing consensus that the presence of illegal and harmful cross-border financial
flows is one of the factors impeding economic and human development. In recent years, a …

This paper examines whether the profit-shifting trend in Europe during 2003–2013 can be
explained by tax policy changes. Consistent with prior literature, we find that affiliates' profits …

This paper introduces heterogeneous profit shifting costs induced by corrupt tax officials to
the analysis of profit shifting of multinationals. Using a theoretically derived corruption …

1 PURPOSE The objective of this listing process was to distinguish corporate tax havens
from other types of tax havens and to identify the most problematic global corporate tax …

Abstract Motivation The Panama Papers scandal highlighted the scale of financial secrecy,
anonymous ownership and shell companies and their role in profit shifting and tax …

There are questions to be asked about the wisdom of spending more aid on tax. Is it simply
the case that the nature of current support and the way in which it is delivered is adequate …

1 Figure 1 is illustrative only. It was put together with data from various sources: samples
vary, and definitions might too. Care must be taken in drawing strong conclusions, especially …

U4 is a team of anti-corruption advisers working to share research and evidence to help
international development actors get sustainable results. The work involves dialogue …