This paper reviews the theoretical and empirical literature on the effects of taxation on
economic performance, adds marginally to the empirical literature, and draws conclusions …

The integration of world capital markets carries important implications for the design and
impact of tax policies. This paper evaluates research findings on international taxation …

This paper provides a quantitative review of the empirical literature on profit‐shifting
behaviour of multinational firms. We synthesize the evidence from 27 studies and find a …

For many years to come this volume... is surely going to be the ultimate reference work on
international business... thanks to Dunning and Lundan, have at their disposal, a wealth of …

Tax policies seen in developing countries are puzzling on many dimensions, given the
sharp contrast between these policies and both those seen in developed countries and …

In this paper, I use confidential UK corporate tax returns data to explore whether there are
systematic differences in the amount of taxable profits that multinational and domestic …

We study how cultural norms and enforcement policies influence illicit corporate activities.
Using confidential Internal Revenue Service (IRS) audit data, we show that corporations with …

This paper considers the impact of international taxation on patterns of foreign direct
investment and on the extent of international tax avoidance activity. Recent evidence …

THIS IS THE third in a series of papers we have written over the past five years about the
growing US current account deficit and the potentially sharp exchange rate movements any …

This paper uses a global dataset with information about 210,000 corporations in 142
countries to investigate whether tax avoidance by multinational firms is more prevalent in …