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dc.contributor.authorCobham, Alex
dc.contributor.authorJanský, Petr
dc.date.accessioned2018-04-27T15:42:51Z
dc.date.available2018-04-27T15:42:51Z
dc.date.issued2017-03
dc.identifier.citationCobham, A. and Janský, P. (2017) Global distribution of revenue loss from tax avoidance - Re-estimation and country results, Wider working paper 2017/55, Helsinki; UNU-Wideren
dc.identifier.isbn978-92-9256-279-3
dc.identifier.urihttp://opendocs.ids.ac.uk/opendocs/handle/123456789/13662
dc.description.abstractInternational 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. Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asiaen
dc.description.sponsorshipDepartment for International Developmenten
dc.description.sponsorshipBill and Melinda Gates Foundationen
dc.language.isoenen
dc.publisherUNU-Wideren
dc.relation.ispartofseriesWider Working Paper;2017/55
dc.rightsThis research is reproduced here with acknowledgement of UNU-WIDER in Helsinki which commissioned the original study and holds copyright thereon. ICTD/IDS are hereby granted permission for worldwide, non-commercial, non-exclusive, irrevocable, royalty-free license to allow for reproduction.en
dc.rights.urihttp://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdfen
dc.subjectGovernanceen
dc.titleGlobal distribution of revenue loss from tax avoidance - Re-estimation and country resultsen
dc.typeSeries paper (non-IDS)en
dc.rights.holder© UNU-WIDER 2017en
dc.identifier.externalurihttps://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoidanceen
dc.identifier.teamGovernanceen
rioxxterms.funderDefault funderen
rioxxterms.identifier.projectInternational Centre for Tax and Development (ICTD)en
rioxxterms.versionNAen
rioxxterms.funder.projectb404f32e-8ef2-4832-a8f7-b8f34964b5f8en


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