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 |
|---|---|
| Language: | English |
| Published: |
Washington, D.C. :
International Monetary Fund,
2021
|
| Series: | IMF Working Papers; Working Paper ;
No. 2021/009 IMF eLibrary |
| Subjects: |