Corporate tax avoidance and income inequalities

  • Katia Toledo Ruiz

Student thesis: Master typesMaster de spécialisation en économie internationale et du développement


The taxation of multinational firms is under the glare of the current tax policy debate. These firms are accused of corporate tax avoidance through profit shifting, artificially recording their profits in offshore financial centres. While it is well established that profit shifting undermines tax revenues collected by governments, a growing body of literature is investigating the distributional consequences of these tax practices. This study presents a literature review on the interlinking between corporate tax avoidance and income inequalities in the home countries of multinational firms. The distributive implications of tax avoidance are evaluated through the differentiated effect of profit-shifting practices on wages within firms, finding that profit-shifting hurts wages.
la date de réponse1 févr. 2024
langue originaleAnglais
L'institution diplômante
  • Universite de Namur
SuperviseurRomain Houssa (Jury)

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