Effective Tax Rates of Multinational Enterprises in Low- and Middle-Income Countries: Evidence from Country by Country Reporting

This project will look at the economic activities and taxes reported by large US MNCs in low- and middle-income countries – in contrast with other countries and other data sources. The researchers will present all the information in a paper that could be published in an ICTD working paper series and submitted to a leading journal in the field, and in an online portal with attractive visualizations. The research will also look at which countries the profits reported by large US MNCs are aligned with indicators of real economic activity (proxy for profit shifting).