Fiscal Consequences of Corporate Tax Avoidance

Pre-print, Working paper: The views expressed here are those of the author(s) and not those of the EU Tax Observatory. EU Tax Observatory working papers are circulated for discussion and comment purposes. They have not been subject to peer-review or to the internal review process that accompanies official EU Tax Observatory publications.

Author(s)

Katarzyna Bilicka, Evgeniya Dubinina, Petr Janský

Date of publication
  • 2023
SEE THE PUBLICATION
Keywords JEL
E62 H26 H71
Keywords
  • Corporate Tax Avoidance
  • Profit Shifting
  • Multinational Corporations
  • Government Tax Revenue Structure
Internal reference
  • Eu Tax Observatory Working Paper n°18
URL of the HAL notice
Version
  • 1