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juin 2023
- handle: 10670/1.tmrqqg
- halshs: halshs-04174683
info:eu-repo/semantics/OpenAccess
Mots-clés
Corporate Tax Avoidance Profit Shifting Multinational Corporations Government Tax Revenue Structure E - Macroeconomics and Monetary Economics/E.E6 - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook/E.E6.E62 - Fiscal Policy H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H26 - Tax Evasion and Avoidance H - Public Economics/H.H7 - State and Local Government • Intergovernmental Relations/H.H7.H71 - State and Local Taxation, Subsidies, and RevenueSujets proches
Tax-dodging Tax fraud Fiscal evasion Taxation--Evasion Tax avoidance Tax delinquency Taxation, Evasion of Evasion, FiscalCiter ce document
Katarzyna Bilicka et al., « Fiscal Consequences of Corporate Tax Avoidance », HALSHS : archive ouverte en Sciences de l’Homme et de la Société, ID : 10670/1.tmrqqg
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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.