International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
July 23, 2018
Preview Citation
Format: Chicago
Disclaimer: IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Summary
Subject: Corporate income tax, Corporate taxes, National accounts, Personal income, Revenue administration, Tax avoidance, Taxes
Keywords: Company debt, Company transaction, Consensus estimate, Corporate income tax, Corporate taxation, Corporate taxes, Debt shifting, Dependent variable, Elasticity estimate, Firm FE, Global, Host-country tax, International tax avoidance, Meta analysis, Multinationals, Passive income, Personal income, Profit reallocation, Profit shifting, Residence country, Single tax, Tax avoidance, Tax rate, WP
Publication Details
-
Pages:
45
-
Volume:
---
-
DOI:
---
-
Issue:
---
-
Series:
Working Paper No. 2018/168
-
Stock No:
WPIEA2018168
-
ISBN:
9781484363997
-
ISSN:
1018-5941