The DOI matches its Crossref record; 44 of the 44 references it cites were found in a registry or an index.
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
Abstract
This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on the 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, on average, a 1 percentage‐point lower corporate tax rate will expand before‐tax income by 1%—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.
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Cites
Bootstrap-Based Improvements for Inference With Clustered Errors
Cameron, A. C., Gelbach, J. B., & Miller, D. L. (2008) · Review of Economics and Statistics · doi:10.1162/rest.90.3.414 · Cited by 4,417
Arellano, M. (2003) · doi:10.1093/0199245282.001.0001 · Cited by 2,108
Fiscal Paradise: Foreign Tax Havens and American Business
Hines, J. R., & Rice, E. M. (1994) · The Quarterly Journal of Economics · doi:10.2307/2118431 · Cited by 1,259
Time-Series Minimum-Wage Studies: A Meta-analysis
Card, D., & Krueger, A. B. (2007) · American Economic Review · Cited by 657
International profit shifting within multinationals: A multi-country perspective
Huizinga, H., & Laeven, L. (2008) · Journal of Public Economics · doi:10.1016/j.jpubeco.2007.11.002 · Cited by 645
Taxing across Borders: Tracking Personal Wealth and Corporate Profits
Zucman, G. (2014) · Journal of Economic Perspectives · doi:10.1257/jep.28.4.121 · Cited by 601
Publication Selection Bias in Minimum‐Wage Research? A Meta‐Regression Analysis
Doucouliagos, H., & Stanley, T. D. (2009) · British Journal of Industrial Relations · doi:10.1111/j.1467-8543.2009.00723.x · Cited by 507
META‐ANALYSIS OF ECONOMICS RESEARCH REPORTING GUIDELINES
Stanley, T. D., Doucouliagos, H., Giles, M., Heckemeyer, J. H., Johnston, R. J., Laroche, P., Nelson, J. P., Paldam, M., Poot, J., Pugh, G., et al. (2013) · Journal of Economic Surveys · doi:10.1111/joes.12008 · Cited by 463
A review of estimates of the schooling/earnings relationship, with tests for publication bias
Ashenfelter, O., Harmon, C., & Oosterbeek, H. (1999) · Labour Economics · doi:10.1016/s0927-5371(99)00041-x · Cited by 413
Corporate taxation and the choice of patent location within multinational firms
Karkinsky, T., & Riedel, N. (2012) · Journal of International Economics · doi:10.1016/j.jinteco.2012.04.002 · Cited by 370
Metadata
- Authors
- Beer, S., de Mooij, R., & Liu, L.
- Venue
- Journal of Economic Surveys
- Publisher
- Wiley
- Published
- 2019-01-20
- Volume
- 34
- Issue
- 3
- Pages
- 660-688
- ISSN
- 0950-0804 (ISSN-L)
- 1467-6419
- OpenAlex
- W2887641158
- Cited by
- 312
- References
- 44
- FWCI
- 83.95
- Type
- journal article
- Language
- en
- Open access
- closed
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- Beer, S., de Mooij, R., & Liu, L. (2020). INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS. Journal of Economic Surveys. https://doi.org/10.1111/joes.12305
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