International corporate tax is an important source of government revenue, especially in lower‐income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re‐estimate their model and then explore the effects of introducing higher‐quality revenue data from the International Centre for Tax and Development–World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers 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‐income and lower middle‐income countries and across sub‐Saharan Africa, Latin America and the Caribbean and South Asia. © 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd.
Journal of International Development – Wiley
Published: Jan 1, 2018
Keywords: ; ; ; ; ; ; ;
It’s your single place to instantly
discover and read the research
that matters to you.
Enjoy affordable access to
over 12 million articles from more than
10,000 peer-reviewed journals.
All for just $49/month
Read as many articles as you need. Full articles with original layout, charts and figures. Read online, from anywhere.
Keep up with your field with Personalized Recommendations and Follow Journals to get automatic updates.
It’s easy to organize your research with our built-in tools.
Read from thousands of the leading scholarly journals from SpringerNature, Elsevier, Wiley-Blackwell, Oxford University Press and more.
All the latest content is available, no embargo periods.
“Hi guys, I cannot tell you how much I love this resource. Incredible. I really believe you've hit the nail on the head with this site in regards to solving the research-purchase issue.”Daniel C.
“Whoa! It’s like Spotify but for academic articles.”@Phil_Robichaud
“I must say, @deepdyve is a fabulous solution to the independent researcher's problem of #access to #information.”@deepthiw
“My last article couldn't be possible without the platform @deepdyve that makes journal papers cheaper.”@JoseServera