Corporate taxes, patent shifting, and anti-avoidance rules: empirical evidence
Research by Baumann, Boehm, Knoll and Riedel 2020
Corporate tax avoidance
Channels of corporate tax avoidance
Research summaries
Explore our selection of recent research on the different channels of corporate tax avoidance such as transfer pricing, debt-shifting and strategic location of intangible assets.
Tax Avoidance through Advance Tax Rulings: Evidence from the LuxLeaks Firms
Research by Huesecken & Overesch 2019
Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships
Research by Cristea & Nguyen 2016
Tax Planning by Multinational Firms: Firm-Level Evidence from a Cross-Country Database
Working paper by Johansson et al. 2017
Flexibility in Income Shifting under Losses
Research article by Hopland et al. 2018