Are less developed countries more exposed to multinational tax avoidance? Method and evidence from micro-data

Keyphrases

• Profit Shifting 100%
• Microdata 100%
• Least Developed Countries 100%
• Tax Avoidance 100%
• Existing Techniques 33%
• Corporate Tax Rates 33%
• Institutional Development 33%
• Developing Countries 33%
• Tax Base 33%
• Multinational Firms 33%
• Economic Development Level 33%
• Novel Technique 33%
• Global Datasets 33%

Economics, Econometrics and Finance

• Institutional Development 50%