Details about Alex Cobham

Access statistics for papers by Alex Cobham.

Last updated 2023-05-09. Update your information in the RePEc Author Service.

Short-id: pco8

Working Papers

2021

1. A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (2)
   See also Journal Article A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, Global Policy, London School of Economics and Political Science (2022) (2022)
2. An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)
   See also Journal Article An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base, UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development (2021) View citations (1) (2021)
3. Estimating Tax Progressivity in Developing Countries: The Plato Index
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
4. Illicit Financial Flows and Trade Mispricing: Decomposing the Trade Reporting Gap
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies
5. Statistical Measurement of Illicit Financial Flows in Sustainable Development Goals: Tax Avoidance by Multinational Corporations
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (2)

2020

6. The Corporate Tax Haven Index: A New Geography of Profit Shifting
   Working Papers IES, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies View citations (1)

2019

7. Global inequalities in taxing rights: An early evaluation of the OECD tax reform proposals
   SocArXiv, Center for Open Science View citations (4)

2017

8. Global distribution of revenue loss from tax avoidance: Re-estimation and country results
   WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (10)

2016

9. Are taxes good for your health?
   WIDER Working Paper Series, World Institute for Development Economic Research (UNU-WIDER) View citations (6)

2015

10. Inequality and the Tails: The Palma Proposition and Ratio Revisited
    Working Papers, United Nations, Department of Economics and Social Affairs View citations (33)
    Also in Working Papers, ECINEQ, Society for the Study of Economic Inequality (2015) View citations (26)
11. The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy - Working Paper 404
    Working Papers, Center for Global Development View citations (33)

2014

12. Estimating Illicit Flows of Capital via Trade Mispricing: A Forensic Analysis of Data on Switzerland - Working Paper 350
    Working Papers, Center for Global Development View citations (5)

2013

13. Is It All About the Tails? The Palma Measure of Income Inequality-Working Paper 343
    Working Papers, Center for Global Development View citations (32)
14. Is it all about the tails? The Palma measure of income inequality
    Working Papers, ECINEQ, Society for the Study of Economic Inequality View citations (40)

2007

15. Promoting Group Justice: Fiscal Policies in Post-Conflict Countries
    Working Papers, Political Economy Research Institute, University of Massachusetts at Amherst View citations (1)

Undated

16. Capital Account Liberalisation and Poverty
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (7)
17. Causes of conflict in Sudan: Testing the Black Book
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (6)
18. Making Bad Decisions: firm size and investment under uncertainty
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (2)
19. Tax Evasion, Tax Avoidance and Development Finance
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (25)
20. The Financing and Technology Decisions of SMEs: I. Finance as a Determinant of Investment
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (6)
21. The Financing and Technology Decisions of SMEs: II. Technology and Policy
    QEH Working Papers, Queen Elizabeth House, University of Oxford View citations (2)

Journal Articles

2022

1. A Practical Proposal to end Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals
   Global Policy, 2022, 13, (1), 18-33
   See also Working Paper A Practical Proposal to End Corporate Tax Abuse: METR, a Minimum Effective Tax Rate for Multinationals, Working Papers IES (2021) View citations (2) (2021)

2021

2. An evaluation of the effects of the European Commission's proposals for the Common Consolidated Corporate Tax Base
   UNCTAD Transnational Corporations Journal View citations (1)
   See also Working Paper An Evaluation of the Effects of the European Commission´s Proposals for the Common Consolidated Corporate Tax Base, Working Papers IES (2021) View citations (1) (2021)

2019

3. Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits
   Development Policy Review, 2019, 37, (1), 91-110 View citations (21)

2018

4. A half-century of resistance to corporate disclosure
   UNCTAD Transnational Corporations Journal View citations (5)
5. Global distribution of revenue loss from corporate tax avoidance: re†estimation and country results
   Journal of International Development, 2018, 30, (2), 206-232 View citations (58)
6. Tax haven networks and the role of the Big 4 accountancy firms
   Journal of World Business, 2018, 53, (2), 177-193 View citations (26)

2016

7. Hidden Inequality: How Much Difference Would Adjustment for Illicit Financial Flows Make to National Income Distributions?
   Journal of Globalization and Development, 2016, 7, (2), 18
8. Inequality and the Tails: the Palma Proposition and Ratio
   Global Policy, 2016, 7, (1), 25-36 View citations (18)

2015

9. The Financial Secrecy Index: Shedding New Light on the Geography of Secrecy
   Economic Geography, 2015, 91, (3), 281-303 View citations (26)
   Also in Economic Geography, 2015, 91, (3), 281-303 (2015) View citations (28)

2014

10. Guest Editorial: Uncounted: Power, inequalities and the post-2015 data revolution
    Development, 2014, 57, (3-4), 320-337

Chapters

2012

1. The Role of Rich Countries in Development: The Case for Reforms
   Chapter 3 in Handbook of Accounting and Development, 2012 View citations (1)