Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Profit shifting remains a key concern in international tax system debate, but discussions are largely based on aggregate estimates, with less attention paid to individual sectors. Drawing on a novel dataset, we quantify tax avoidance risks in the extractive industries, a sector which is revenue crit...
Format: | Book |
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Language: | English |
Published: |
Washington, D.C. :
International Monetary Fund,
2021
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Series: | IMF Working Papers; Working Paper ;
No. 2021/009 IMF eLibrary |
Subjects: |