 | International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots Author/Editor: Sebastian Beer, Ruud A de Mooij, Li Liu. Release Date:July, 2018 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 more...
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| Tax Spillovers from US Corporate Income Tax Reform Author/Editor: Sebastian Beer, Alexander D Klemm, Thornton Matheson. Release Date:July, 2018 This paper describes, and where possible tentatively quantifies, likely tax spillovers from the U.S. corporate income tax reform that was part of the broader 2017 tax reform. It calculates effective more...
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