INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
这篇综述梳理了跨国公司国际避税的主要渠道（如转让定价、债务转移、条约购物等），并通过元分析发现，税率每降低1个百分点，税前利润平均增加1%，且该效应随时间增大。适合关注企业避税规模与政策应对的研究者。
Abstract This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on the main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral, and corporate inversions. Moreover, it performs a meta‐analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage‐point lower corporate tax rate will expand before‐tax income by 1%—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.