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Titre : Global distribution of revenue loss from tax avoidance : Re-estimation and country results Type de document : document électronique Auteurs : Alex Cobham, Auteur ; Petr Janský, Auteur Editeur : UNU/WIDER Année de publication : mars 2017 Collection : WIDER Working Paper num. 55 Importance : 28 p Langues : Anglais (eng) Tags : Distribution des revenus Fiscalité Index. décimale : 05.04 Salaires Résumé : International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen.
We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. 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- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia.En ligne : https://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoid [...] Format de la ressource électronique : https://www.wider.unu.edu/sites/default/files/wp2017-55.pdf Global distribution of revenue loss from tax avoidance : Re-estimation and country results [document électronique] / Alex Cobham, Auteur ; Petr Janský, Auteur . - [S.l.] : UNU/WIDER, mars 2017 . - 28 p. - (WIDER Working Paper; 55) .
Langues : Anglais (eng)
Tags : Distribution des revenus Fiscalité Index. décimale : 05.04 Salaires Résumé : International corporate tax is an important source of government revenue, especially in lower-income countries. An important recent study of the scale of this problem was carried out by International Monetary Fund researchers Ernesto Crivelli, Ruud De Mooij, and Michael Keen.
We first re-estimate their innovative model, and then explore the effects of introducing higher-quality revenue data from the ICTD–WIDER Government Revenue Database. Whereas Crivelli et al. 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- and lower middle-income countries, and across sub-Saharan Africa, Latin America and the Caribbean, and South Asia.En ligne : https://www.wider.unu.edu/publication/global-distribution-revenue-loss-tax-avoid [...] Format de la ressource électronique : https://www.wider.unu.edu/sites/default/files/wp2017-55.pdf Documents numériques
Global distribution of revenue loss from tax avoidanceAdobe Acrobat PDF Transnational corporations and the global economy / Richard Kozul-Wright
Titre : Transnational corporations and the global economy Type de document : texte imprimé Auteurs : Richard Kozul-Wright, Auteur ; Robert Rowthorn, Auteur Editeur : UNU/WIDER Année de publication : 1998 Importance : 437 p Langues : Anglais (eng) Catégories : Économie internationale
Entreprises multinationalesTags : Sociétés transnationales IDE Economie mondiale Index. décimale : 04.01 Entreprises - Généralités Résumé : This book brings together papers written by representatives from UN agencies and academics who take a fresh look at the expanding role of transnational corporations and foreign direct investment in the world economy. These papers deal with such issues as the nature and extent of globalisation, the shifting relations between transnational corporations and national economies, and the opportunities and obstacles facing policy makers in the rapidly changing global economy. Transnational corporations and the global economy [texte imprimé] / Richard Kozul-Wright, Auteur ; Robert Rowthorn, Auteur . - [S.l.] : UNU/WIDER, 1998 . - 437 p.
Langues : Anglais (eng)
Catégories : Économie internationale
Entreprises multinationalesTags : Sociétés transnationales IDE Economie mondiale Index. décimale : 04.01 Entreprises - Généralités Résumé : This book brings together papers written by representatives from UN agencies and academics who take a fresh look at the expanding role of transnational corporations and foreign direct investment in the world economy. These papers deal with such issues as the nature and extent of globalisation, the shifting relations between transnational corporations and national economies, and the opportunities and obstacles facing policy makers in the rapidly changing global economy.