| Description: |
In this project, we explore a phenomenon which has recently attracted a lot of attention from international organizations, academia and media - corporate tax avoidance. We analyze previous approaches to estimating the scale of this practice, replicating their methodologies. We then extend these methodologies by developing a novel micro-based model of corporate base choice, and use new or updated data sources to provide detailed results, focusing specifically on developing countries, which are, arguably, harmed more by corporate tax avoidance. Manuscripts produced within the project will be submitted to top journals in the field of public economics. |
