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Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Johannesen, Niels ; Torslov, Thomas ; Wier, Ludvig .
In: WIDER Working Paper Series.
RePEc:unu:wpaper:wp2016-010.

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  1. A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms. (2023). Gillanders, Robert ; Binhadab, Nouf ; McCluskey, Thomas.
    In: Journal of International Development.
    RePEc:wly:jintdv:v:35:y:2023:i:7:p:1551-1573.

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  2. Domestic Resource Mobilization for Economic Development in Africa: Challenges, Policy Options, and Prospects in the New Horizon. (2023). Amutabi, Cyprian.
    In: MPRA Paper.
    RePEc:pra:mprapa:118372.

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  3. Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. (2023). Vicard, Vincent.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:71:y:2023:i:2:d:10.1057_s41308-022-00178-4.

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  4. Decomposing Multinational Corporations’ Declining Effective Tax Rates. (2022). Torslov, Thomas ; Jansk, Petr ; Garcia-Bernardo, Javier.
    In: IMF Economic Review.
    RePEc:pal:imfecr:v:70:y:2022:i:2:d:10.1057_s41308-022-00157-9.

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  5. .

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  6. The Role of Income and Property Taxes in Tax Transition and the Mediating Effect of Financial Development. (2021). Brun, Jean-Francois ; Adandohoin, Kodjo.
    In: Post-Print.
    RePEc:hal:journl:hal-03470540.

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  7. At your service! The role of tax havens in international trade with services. (2021). Hebous, Shafik ; Johannesen, Niels.
    In: European Economic Review.
    RePEc:eee:eecrev:v:135:y:2021:i:c:s0014292121000908.

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  8. Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them. (2020). , Sabinelaudage ; Laudage, Sabine.
    In: Discussion Papers.
    RePEc:zbw:diedps:172020.

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  9. Elite Capture of Foreign Aid : Evidence from Offshore Bank Accounts. (2020). Rijkers, Bob ; Johannesen, Niels ; Andersen, Jorgen Juel.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:9150.

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  10. Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting. (2020). Stantcheva, Stefanie ; Koumanakos, Evangelos ; Al-Karablieh, Yazan.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:27770.

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  11. Are incomes and property taxes effective instruments for tax transition?. (2020). Brun, Jean ; Adandohoin, Kodjo.
    In: Working Papers.
    RePEc:hal:wpaper:hal-03053683.

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  12. Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data. (2020). Wier, Ludvig.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:184:y:2020:i:c:s0047272720300177.

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  13. Taxation and the allocation of risk inside the multinational firm. (2020). Johannesen, Niels ; Riedel, Nadine ; Becker, Johannes.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:183:y:2020:i:c:s0047272720300025.

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  14. Competing with whom? European tax competition, the great fragmentation of the firm, and varieties of FDI attraction profiles. (2019). Reurink, Arjan ; Garcia-Bernardo, Javier.
    In: MPIfG Discussion Paper.
    RePEc:zbw:mpifgd:199.

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  15. Understanding Corporate Thailand I: Finance. (2019). Paweenawat, Archawa ; Samphantharak, Krislert ; Banternghansa, Chanont .
    In: PIER Discussion Papers.
    RePEc:pui:dpaper:112.

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  16. Tax-Motivated Profit Shifting and Anti-Avoidance Stringency: Firm-Level Evidence from Developing Countries. (2019). Samphantharak, Krislert ; Muthitacharoen, Athiphat.
    In: PIER Discussion Papers.
    RePEc:pui:dpaper:111.

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  17. Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2019). Palansky, Miroslav ; Janský, Petr.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09547-8.

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  18. The elasticity of corporate taxable income—Evidence from South Africa. (2019). Strohmaier, Kristina ; Riedel, Nadine ; Lediga, Collen.
    In: Economics Letters.
    RePEc:eee:ecolet:v:175:y:2019:i:c:p:43-46.

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  19. The Exorbitant Privilege of High Tax Countries. (2019). Vicard, Vincent.
    In: Working Papers.
    RePEc:cii:cepidt:2019-06.

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  20. Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2018). Palansky, Miroslav ; Janský, Petr.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-21.

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  21. Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data. (2018). Ludvig, Wier.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-123.

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  22. Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting. (2018). Hayley, Reynolds ; Ludvig, Wier.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-111.

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  23. How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania. (2018). Wiig, Arne ; Kolstad, Ivar.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-11.

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  24. Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2018). Janský, Petr ; Palansk, Miroslav.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2018-21.

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  25. Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data. (2018). Wier, Ludvig.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2018-123.

    Full description at Econpapers || Download paper

  26. Big and unprofitable: How 10 per cent of multinational firms do 98 per cent of profit shifting. (2018). Reynolds, Hayley ; Wier, Ludvig.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2018-111.

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  27. How do voters respond to information on self-serving elite behaviour?: Evidence from a randomized survey experiment in Tanzania. (2018). Kolstad, Ivar ; Wiig, Arne.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2018-11.

    Full description at Econpapers || Download paper

  28. An FDI-driven approach to measuring the scale and economic impact of BEPS. (2018). Rigo, Davide ; Casella, Bruno ; Bolwijn, Richard.
    In: UNCTAD Transnational Corporations Journal.
    RePEc:unc:tncjou:18.

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  29. An FDI-driven approach to measuring the scale and economic impact of BEPS. (2018). Rigo, Davide ; Casella, Bruno ; Bolwijn, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:95189.

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  30. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2018/168.

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  31. The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals. (2018). Hebous, Shafik ; Bilicka, Katarzyna ; Johannesen, Niels ; Esteller-More, Alejandro.
    In: IEB Reports.
    RePEc:ieb:report:ieb_report_4_2018.

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  32. Taxation and the Allocation of Risk Inside the Multinational Firm. (2018). Johannesen, Niels ; Becker, Johannes ; Riedel, Nadine.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7033.

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  33. Banks in Tax Havens: First Evidence based on Country-by-Country Reporting. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12222.

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  34. Banks Defy Gravity in Tax Havens. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
    In: Working Papers.
    RePEc:cii:cepidt:2017-16.

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  35. Capital flight and development: An overview of concepts, methods, and data sources. (2016). Pirttilä, Jukka ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-95.

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  36. Estimating profit shifting in South Africa using firm-level tax returns. (2016). Reynolds, Hayley ; Wier, Ludvig .
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-128.

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  37. Capital flight and development: An overview of concepts, methods, and data sources. (2016). Pirttilä, Jukka ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2016-95.

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  38. Estimating profit shifting in South Africa using firm-level tax returns. (2016). Wier, Ludvig ; Reynolds, Hayley .
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2016-128.

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  38. Responses of Firms to Tax, Administrative and Accounting Rules: Evidence from Armenia. (2017). Peichl, Andreas ; Asatryan, Zareh.
    In: CESifo Working Paper Series.
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  39. Tax Simplicity and Heterogeneous Learning. (2017). Lequien, Matthieu ; Akcigit, Ufuk ; Stantcheva, Stefanie ; Aghion, Philippe.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp1516.

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  40. Dodging the Taxman: Firm Misreporting and Limits to Tax Enforcement. (2017). Pomeranz, Dina ; Carrillo, Paul ; Singhal, Monica .
    In: American Economic Journal: Applied Economics.
    RePEc:aea:aejapp:v:9:y:2017:i:2:p:144-64.

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  41. Tax Me, but Spend Wisely? Sources of Public Finance and Government Accountability. (2017). Gadenne, Lucie.
    In: American Economic Journal: Applied Economics.
    RePEc:aea:aejapp:v:9:y:2017:i:1:p:274-314.

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  42. Working Paper 290 - Building Fiscal Capacity The role of ICT. (2017). Abebe, Abebe ; Ali, Merima ; Firew, Woldeyes ; Abdulaziz, Shifa ; Merima, Ali.
    In: Working Paper Series.
    RePEc:adb:adbwps:2404.

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  43. Tax Me, But Spend Wisely? Sources of Public Finance and Government Accountability. (2016). Gadenne, Lucie.
    In: The Warwick Economics Research Paper Series (TWERPS).
    RePEc:wrk:warwec:1131.

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  44. Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Wier, Ludvig ; Torslov, Thomas ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-010b.

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  45. Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data. (2016). Wier, Ludvig ; Torslov, Thomas ; Johannesen, Niels.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2016-010a.

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  46. Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data. (2016). Torslov, Thomas ; Johannesen, Niels ; Wier, Ludvig.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp-2016-10.

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  47. Dual Corporate Tax Evasion. (2016). Mongrain, Steeve ; Cuff, Katherine ; Roberts, Joanne.
    In: Discussion Papers.
    RePEc:sfu:sfudps:dp16-12.

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  48. Informal Labor and the Efficiency Cost of Social Programs: Evidence from the Brazilian Unemployment Insurance Program. (2016). Gonzaga, Gustavo ; Gerard, Franois.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:22608.

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  49. The Effects of Size-Based Regulation on Small Firms: Evidence from VAT Threshold. (2016). Matikka, Tuomas ; Harju, Jarkko ; Rauhanen, Timo .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6115.

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  50. Pay For Locally Monitored Performance- A Welfare Analysis for Teacher Attendance in Ugandan Primary Schools. (2016). Serneels, Pieter ; KASIRYE, IBRAHIM ; Ibrahim, Kasirye ; Andrew, Zeitlink ; Clare, Leaver ; Jacobus, Cilliers .
    In: Occasional Papers.
    RePEc:ags:eprcop:244098.

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