Global distribution of revenue loss from tax avoidance: Re-estimation and country results

Alex Cobham and Petr Janský

No wp-2017-55, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen. We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD-WIDER Government Revenue Database. Whereas Crivelli et al. report results for two country groups only, we present country-level results to make the most detailed estimates available.

Keywords: Corporate income tax; International taxation; Tax avoidance; BEPS; Developing countries (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (10)

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