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

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    Global Distribution of Revenue Loss from Tax Avoidance - Re-estimation and Country Results (830.5Kb)
    Date
    2017-03
    Author
    Cobham, Alex
    Janský, Petr
    Metadata
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    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. 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 Asia
    URI
    https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/13662
    Citation
    Cobham, 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-Wider
    Is part of series
    Wider Working Paper;2017/55
    More details
    https://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoidance
    Rights holder
    © UNU-WIDER 2017
    Rights details
    http://www.ids.ac.uk/files/dmfile/IDSOpenDocsStandardTermsOfUse.pdf
    Sponsor
    Department for International Development
    Bill and Melinda Gates Foundation
    Collections
    • International Centre for Tax and Development [297]

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