Fiscal consequences of corporate tax avoidance

Katarzyna Bilicka, Evgeniya Dubinina and Petr Janský

No wp-2022-97, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax revenues. First, we show that, at the country level, countries with large revenue losses due to profit shifting have lower corporate tax revenues and rates. At the same time, they raise a larger share of tax revenues from personal and indirect taxes and have higher indirect tax rates.

Keywords: Corporate tax; Tax avoidance; Profit shifting; Multinational firms; Tax revenue; Government tax revenue (search for similar items in EconPapers)
Date: 2022
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Related works:
Working Paper: Fiscal Consequences of Corporate Tax Avoidance (2023)
Working Paper: Fiscal Consequences of Corporate Tax Avoidance (2023)
Working Paper: Fiscal Consequences of Corporate Tax Avoidance (2023)
Working Paper: Fiscal Consequences of Corporate Tax Avoidance (2023)
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