A Systematic Literature Review of Empirical Studies on Tax Avoidance through Profit Shifting by Multinational Corporations
Tax avoidance is a serious concern as multinational corporations shift profits, taking advantage of variations in the taxation system across countries. Systematic literature reviews in this area are limited. The present paper systematically examines the literature in terms of empirical studies focusing on profit shifting as a measure of tax avoidance. (A systematic review of the Scopus database provided for 11 related articles, which are analysed for proxies used to measure profit shifting and tax revenue loss.) The review highlighted that AMADEUS or ORBIS are commonly accessed databases for companies and researchers used regression as the common analysis tool.