Recent work by Ludvig Wier
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Profit shifting: A global challenge hitting developing countries the hardest
Transfer mispricing—the practice in which multinationals shift profits to subsidiaries in tax havens—disproportionately harms developing countries. What tools can low-capacity governments use to identify these cases of tax evasion? How can global corporate tax policies help curb evasion?
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International tax avoidance and development
Corporate taxation is at the heart of economic development, and cardiac failure looms if international tax reform is not made globally inclusive