Profit shifting indicators in corporate tax returns data: An empirical cross-country assessment

Project Active from 1 Mar 2025 to 20 Sep 2026 Sustainable Growth, Firms and Tax

This project develops a low-cost methodology to identify profit-shifting by multinational enterprises (MNEs) using existing corporate tax data, enhancing tax efficiency within resource constraints. By creating indicators to flag when firms shift profits to low-tax jurisdictions, the study supports tax authorities in low-income countries, promoting fairness and sustainable public service financing.