The indirect costs of corporate tax avoidance exacerbate cross-country inequality

Javier Garcia-Bernardo, Daniel Haberly, Petr Janský, Miroslav Palansky and Valeria Secchini

No wp-2022-33, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries. While a wide range of studies has shed light on the magnitude of profit shifting by multinational corporations, the indirect costs of this behaviour is underexplored. These indirect costs are likely to be skewed based on a country's level of income.

Keywords: Profit shifting; Tax avoidance; Tax havens; Multinational firms; Costs; Inequality; Corporate tax (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-pbe
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