International corporate tax avoidance: A review of the channels,magnitudes and blind spots

Beer, Sebastian, de Mooij, Ruud and Liu, L (2018) International corporate tax avoidance: A review of the channels,magnitudes and blind spots. Centre for Business Taxation Working Paper, Oxford.

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Abstract

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, for the
most recent year, a 1 percentage-point lower corporate tax rate compared to other countries will expand before-tax income by 1.5 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

Item Type: Other Working Paper
Keywords: Oxford University Centre for Business Taxation; Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis.
Subject(s): Taxation
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 18 Jan 2019 16:13
Last Modified: 18 Jan 2019 16:13
Funders: n/a
URI: http://eureka.sbs.ox.ac.uk/id/eprint/7252

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