Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results

机译：公司避税的全球收入损失分配：重新估算和国家成果

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Abstract >International corporate tax is an important source of government revenue, especially in lower‐income countries. An innovative study of the scale of this problem was carried out by International Monetary Fund researchers and published in 2016. We first re‐estimate their model and then explore the effects of introducing higher‐quality revenue data from the International Centre for Tax and Development–World Institute for Development Economics Research Government Revenue Database. Whereas IMF researchers report results for two country groups only, we present country‐level results to make the most detailed estimates available. Our findings support a somewhat lower estimate of global revenue losses of around US$500 billion annually and indicate that the greatest intensity of losses occurs in low‐income and lower middle‐income countries and across sub‐Saharan Africa, Latin America and the Caribbean and South Asia. ? 2018 UNU‐WIDER. Journal of International Development published by John Wiley & Sons, Ltd. </abstract> </span> <span class="z_kbtn z_kbtnclass hoverxs" style="display: none;">展开▼</span> </div> <div class="translation abstracttxt"> <span class="zhankaihshouqi fivelineshidden" id="abstract"> <span>机译：</span><abstract xmlns =“http://www.wiley.com/namespaces/wiley”type =“main”xml：lang =“en”> <title type =“main”>抽象</ title> >国际公司税是政府收入的重要来源，特别是在低收入国家。国际货币基金组织研究人员和2016年出版的国际货币基金组织研究人员进行了创新研究。我们首先重新估算其模型，然后探讨从国际税和发展中心引入更高质量的收入数据的影响 - 世界发展贸易研究所研究政府收入数据库。虽然IMF研究人员仅向两家国家组报告结果，我们展示了国家一级的结果，以使最详细的估计数。我们的调查结果每年支持全球收入损失的估计数约为5000亿美元，并表明最大的损失强度发生在低收入和低层中等收入国家，以及撒哈拉以南非洲，拉丁美洲和加勒比地区亚洲。还2018年Unu-veriver。 John Wiley＆amp出版的国际发展杂志。 SONS，LTD。</ p> </ abstract> </span> <span class="z_kbtn z_kbtnclass hoverxs" style="display: none;">展开▼</span> </div> </div> <div class="record"> <h2 class="all_title" id="enpatent33" >著录项</h2> <ul> <li> <span class="lefttit">来源</span> <div style="width: 86%;vertical-align: text-top;display: inline-block;"> <a href='/journal-foreign-34810/'>《Journal of international development: The journal of the development studies association》</a> <b style="margin: 0 2px;">|</b><span>2018年第2期</span><b style="margin: 0 2px;">|</b><span>共27页</span> </div> </li> <li> <div class="author"> <span class="lefttit">作者</span> <p id="fAuthorthree" class="threelineshidden zhankaihshouqi"> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Cobham Alex&option=202" target="_blank" rel="nofollow">Cobham Alex;</a> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Jansk? Petr&option=202" target="_blank" rel="nofollow">Jansk? Petr;</a> </p> <span class="z_kbtnclass z_kbtnclassall hoverxs" id="zkzz" style="display: none;">展开▼</span> </div> </li> <li> <div style="display: flex;"> <span class="lefttit">作者单位</span> <div style="position: relative;margin-left: 3px;max-width: 639px;"> <div class="threelineshidden zhankaihshouqi" id="fOrgthree"> <p>Tax Justice NetworkLondon UK;</p> <p>Charles UniversityPrague Czech Republic;</p> </div> <span class="z_kbtnclass z_kbtnclassall hoverxs" id="zhdw" style="display: none;">展开▼</span> </div> </div> </li> <li > <span class="lefttit">收录信息</span> <span style="width: 86%;vertical-align: text-top;display: inline-block;"></span> </li> <li> <span class="lefttit">原文格式</span> <span>PDF</span> </li> <li> <span class="lefttit">正文语种</span> <span>eng</span> </li> <li> <span class="lefttit">中图分类</span> <span><a href="https://www.zhangqiaokeyan.com/clc/628.html" title="世界经济、国际经济关系">世界经济、国际经济关系;</a></span> </li> <li class="antistop"> <span class="lefttit">关键词</span> <p style="width: 86%;vertical-align: text-top;"> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=international taxation&option=203" rel="nofollow">international taxation;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=corporate income tax&option=203" rel="nofollow">corporate income tax;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=tax avoidance&option=203" rel="nofollow">tax avoidance;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=tax havens&option=203" rel="nofollow">tax havens;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=base erosion&option=203" rel="nofollow">base erosion;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=profit shifting&option=203" rel="nofollow">profit shifting;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=income inequality&option=203" rel="nofollow">income inequality;</a> <a style="color: #3E7FEB;" href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=developing countries&option=203" rel="nofollow">developing countries;</a> </p> <div class="translation"> 机译：国际税收;企业所得税;避税;避税;基础侵蚀;利润转移;收入不平等;发展中国家; </div> </li> </ul> </div> </div> <div class="literature cardcommon"> <div class="similarity "> <h3 class="all_title" id="enpatent66">相似文献</h3> <div class="similaritytab clearfix"> <ul> <li class="active" >外文文献</li> <li >中文文献</li> <li >专利</li> </ul> </div> <div class="similarity_details"> <ul > <li> <div> <b>1. </b><a class="enjiyixqcontent" href="/journal-foreign-detail/0704025608012.html">Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results</a> <b>[J]</b> . <span> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Cobham Alex&option=202" target="_blank" rel="nofollow" class="tuijian_auth tuijian_authcolor">Cobham Alex,</a> <a href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=Jansk? 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href="/search.html?doctypes=4_5_6_1-0_4-0_1_2_3_7_9&sertext=孟虹霏&option=202" target="_blank" rel="nofollow" class="tuijian_auth tuijian_authcolor"> . 孟虹霏</a> <span> . 2001</span> </span> </div> </li> </ul> <ul style="display: none;"> <li> <div> <b>1. </b><a class="enjiyixqcontent" href="/patent-detail/06120112858312.html">为保险公司的客户重新分配业务员的数据处理系统和方法</a> <b>[P]</b> . <span> 中国专利： CN112906998A </span> <span> . 2021-06-04</span> </div> </li> <li> <div> <b>2. </b><a class="enjiyixqcontent" href="/patent-detail/06120104322041.html">用包括模糊响应时间逻辑的门厅呼叫分配重新估算方式来调度电梯</a> <b>[P]</b> . <span> 中国专利： CN1117937A </span> <span> . 1996-03-06</span> </div> </li> <li> <div> <b>3. </b><a class="enjiyixqcontent" href="/patent-detail/06130406674428.html">FINANCIAL SYSTEM CHANGE BY BRINGING E-NOTES AND SWIKT, MAIN GOALE IS GET A SINGLE TAX ID FOR A INDIVIDUAL OR ORGANISATION GLOBALLY AND THEN USE IT PART OF THE BANKS ACCOUNT. USE THE TRANSACTION MONITORING SYSTEM TO HELP TRACK THE FLOW AND IMPROVE THE TAX REVENUE, INCREASED REVENUE TO HELP IMPROVE THE GOVERNMENT ABILITY TO FUND NEEDY. SWIKT WILL HELP HANDLE KYC WELL AND THIS CAN COME HANDY FOR IDENTIFICATION AND BANKS CAN SAVE MILLIONS BY IT.</a> <b>[P]</b> . <span> 外国专利：  IN201641041400A </span> <span> . 2018-06-08</span> </div> <p class="zwjiyix translation" style="max-width: initial;height: auto;word-break: break-all;white-space: initial;text-overflow: initial;overflow: initial;"> <span>机译：通过添加电子提示和SWIKT来改变财务系统，主要目标是在全球范围内为个人或组织获得单一税号，然后将其用作银行帐户的一部分。使用交易监控系统帮助跟踪流量并改善税收收入，增加收入以改善政府对资金的需求。 SWIKT会很好地处理KYC，这可以使身份识别变得容易，银行也可以节省数百万美元。 </span> </p> </li> <li> <div> <b>4. </b><a class="enjiyixqcontent" href="/patent-detail/06130435008423.html">MUTUAL FUND CORPORATE STRUCTURE WITH NESTED CORPORATE FUNDS HAVING MULTIPLE CATEGORIES OF SECURITIES DEFINING PREFERENCES OF DISTRIBUTION BASED ON TAXABLE INCOME TYPES</a> <b>[P]</b> . <span> 外国专利：  CA2531308A1 </span> <span> . 2007-06-22</span> </div> <p class="zwjiyix translation" style="max-width: initial;height: auto;word-break: break-all;white-space: initial;text-overflow: initial;overflow: initial;"> <span>机译：具有多种证券类别的嵌套基金共同基金公司结构定义了根据应税收入类型分配的偏好 </span> </p> </li> <li> <div> <b>5. </b><a class="enjiyixqcontent" href="/patent-detail/06130412770121.html">COUNTRY SPECIFIC REVENUE ESTIMATION</a> <b>[P]</b> . <span> 外国专利：  US2016283956A1 </span> <span> . 2016-09-29</span> </div> <p class="zwjiyix translation" style="max-width: initial;height: auto;word-break: break-all;white-space: initial;text-overflow: initial;overflow: initial;"> <span>机译：国家特定收入估算 </span> </p> </li> </ul> </div> </div> </div> <div class="theme cardcommon" style="overflow: auto;display:none"> <h3 class="all_title" id="enpatent55">相关主题</h3> <ul id="subject"> </ul> </div> </div> </div> </div> <div class="right rightcon"> <div class="details_img cardcommon clearfix" style="margin-bottom: 10px;display:none;" > </div> </div> </div> <div id="thesis_get_original1" class="downloadBth" style="bottom: 19px;z-index: 999;" onclick="ywcd('0704025608012','4',7,2,1,'',this,24)" class="delivery" 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