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Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administrat
International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
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This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels o
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This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, a
International Tax Policy and Double Tax Treaties
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This book is a practical guide to global anti-tax evasion frameworks. Coverage includes base erosion and profit shifting (BEPS), the Common Reporting Standard (