This in-progress webpage aims to centralize valuable resources for those working on (or simply interested in) tax avoidance and profit shifting. It lists 100+ databases that can be used to delve into the topic and some review articles. There is also some material on data analysis and visualization.
Please let me know if I'm missing anything!
SURVEYS ON CORPORATE TAX AVOIDANCE & PROFIT SHIFTING
Alm, J. (2019). What motivates tax compliance?. Journal of Economic Surveys, 33(2), 353-388.
Asen, E. (2021). What we know: Reviewing the academic literature on profit shifting. Tax Notes Federal, 171(8), 1211-1223.
Beer, S., De Mooij, R., & Liu, L. (2020). International corporate tax avoidance: A review of the channels, magnitudes, and blind spots. Journal of Economic Surveys, 34(3), 660-688.
Bradbury, D., Hanappi, T., & Moore, A. (2018). Estimating the fiscal effects of base erosion and profit shifting: Data availability and analytical issues. Transnational Corporations, 25(2), 91-106.
Clausing, K. A. (2020). How big is profit shifting?. (2020). SSRN Working Papers, 3503091.
Cobham, A., Garcia-Bernardo, J., Jansky, P., & Palansky, M. (2021). Statistical measurement of illicit financial flows in sustainable development goals: Tax avoidance by multinational corporations. IES Working Papers, 24/2021.
Cobham, A., & Janský, P. (2020). Estimating illicit financial flows: A critical guide to the data, methodologies, and findings. Oxford University Press.
Cooper, M., & Nguyen, Q. T. (2020). Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda. International Business Review, 29(3), 101692.
Dharmapala, D. (2019). Profit shifting in a globalized world. AEA Papers and Proceedings, 109, 488-492.
Dharmapala, D. (2014). What do we know about base erosion and profit shifting? A review of the empirical literature. Fiscal Studies, 35(4), 421-448.
Fuest, C., & Riedel, N. (2009). Tax evasion, tax avoidance and tax expenditures in developing countries: A review of the literature. Report prepared for the UK Department for International Development (DFID), 44.
Garcia-Bernardo, J., & Janský, P. (2022). Profit shifting of multinational corporations worldwide. arXiv preprint arXiv:2201.08444.
Gebhart, M. S. (2017). Measuring corporate tax avoidance – An analysis of different measures. Junior Management Science, 2(2), 43-60.
Hanlon, M., & Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2-3), 127-178.
Hebous, S. (2014). Money at the docks of tax havens: A guide. FinanzArchiv/Public Finance Analysis, 70(3), 458-485.
Jacob, M. (2022). Real effects of corporate taxation: A review. European Accounting Review, 31(1), 269-296.
Khelil, I., & Khlif, H. (2022). Tax avoidance in family firms: A literature review. Journal of Financial Crime, forthcoming.
Kovermann, J., & Velte, P. (2021). CSR and tax avoidance: A review of empirical research. Corporate Ownership and Control, 18(2), 20-39.
Kovermann, J., & Velte, P. (2019). The impact of corporate governance on corporate tax avoidance — A literature review. Journal of International Accounting, Auditing and Taxation, 36, 100270.
Krieg, K. S., & Li, J. (2021). A review of corporate social responsibility and reputational costs in the tax avoidance literature. Accounting Perspectives, 20(4), 477-542.
Riedel, N. (2018). Quantifying international tax avoidance: A review of the academic literature. Review of Economics, 69(2), 169-181.
Tang, T. Y. (2020). A review of tax avoidance in China. China Journal of Accounting Research, 13(4), 327-338.
Temouri, Y., Budhwar, P., Jones, C., Ylönen, M., Pereira, V., & Cobham, A. (2022). Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment. International Journal of Management Reviews, 24(3), 309-332.
Tørsløv, T., Wier, L., & Zucman, G. (2022). The missing profits of nations. Review of Economic Studies, forthcoming.
Unger, B., Rossel, L., & Ferwerda, J. (2021). Combating fiscal fraud and empowering regulators: Bringing tax money back into the COFFERS. Oxford University Press.
Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2020). Corporate tax avoidance: A literature review and research agenda. Journal of Economic Surveys, 34(4), 793-811.
Wilde, J. H., & Wilson, R. J. (2018). Perspectives on corporate tax planning: Observations from the past decade. Journal of the American Taxation Association, 40(2), 63-81.
ANALYSIS & VISUALIZATION
An Economist’s Guide to Visualizing Data (Schwabish)
Coding for Economists (Turrell)
Data Analysis for Business, Economics, and Policy (Békés and Kézdi)
Data Visualization: A practical introduction (Healy)
From Data to Viz (Healy and Holtz)
Fundamentals of Data Visualization (Wilke)
GGPLOT2: Elegant Graphics for Data Analysis (Wickham)
Intro to Data Visualization (Turrell)
Introduction to Geographic Data Science (Rowe)
Plotly Graphing Libraries
R for Data Science (Wickham and Grolemund)
Stata bimap package (Asjad Naqvi)
Stata Coding Guide (Julian Reif)
Stata Cheat Sheets (Stata)
Stata Dataviz packages (Asjad Naqvi)
Stata to LaTex guide (Asjad Naqvi)
Story Telling With Data blog
Text Data in Economics (Ash)
Applied Empirical Method (Goldsmith-Pinkham)
Bayes rules! (Dogucu, Johson, and Ott)
Causal Inference (Cunningham)
Causal Inference with Applications (Matt Blackwell)
Difference-in-differences dropbox (Woolridge)
Introduction to Econometrics with R (Hanck, Arnold, Gerber, and Schmelzer)
Introductory Econometrics: A Modern Approach (Woolridge)
Mostly Harmless Econometrics (Angrist and Pischke)
Network Data (Graham)
The DiD reading group (Taylor Wright)
The DiD repository (Naqvi)
The Hitchhiker’s Guide to Markup Estimation (De Ridder, Grassi, and Morzenti)