This paper reviews the rapidly growing empirical literature on international tax avoidance by
multinational corporations. It surveys evidence on the main channels of corporate tax …

By exploiting new macroeconomic data known as foreign affiliates statistics, we show that
affiliates of foreign multinational firms are an order of magnitude more profitable than local …

This paper constructs time series of global profit shifting covering the 2015–19 period,
during which major international efforts were implemented to curb profit shifting. We find that …

This paper uses a global dataset with information about 210,000 corporations in 142
countries to investigate whether tax avoidance by multinational firms is more prevalent in …

By taking an objective and scientific bibliometric analysis approach, this paper presents the
first review of the extant knowledge base on tax havens. This analysis has guided us in …

Recent efforts to reduce international tax evasion focus on information exchange with tax
havens. Using bilateral bank data for 1397 countrypairs in a balanced quarterly panel from …

This paper discusses the design of excess profits taxes (EPTs) that gained renewed interest
following the COVID-19 outbreak and the recent surge in energy prices. EPTs can be …

This paper employs unique data on export transactions and corporate tax returns of UK
multinational firms and finds that firms manipulate their transfer prices to shift profits to lower …

We show that recent European legislation requiring oil, gas and mining companies to
disclose their tax payments on a country-by-country basis was associated with significant …

This paper considers the implications of the destination-based cash flow tax (DBCFT) for
three common ways of shifting taxable profits between countries: through manipulation of …