Publicly available information
- UN Global distribution of revenue loss from tax
- Tax Justice Network_ The cost of tax abuse
- Swenson& Lee Is It a Level Playing Field – An Analysis of Effective Tax Rates
- PwC International Comparison of Effective Corporate Tax Rates
- PwC Global Effective Tax Rate Study
- Oxfam_Tax battles
- White House and Dept. Treasury The President’s Framework for Business Tax Reform
- UN Reforming International Investment Governance
- Markle & Shackelford Do Multinationals or Domestic Firms Face Higher Effective Tax Rates
- IMF_Base erosion, profit shifting and developing countries
- Growing_the_Australian_economy_with_a_competitive_company_tax_WEB
- German ETR Study
- OECD_2017 revenue statistics
- OECD_2016 revenue statistics
- OECD IMF_Tax certainty
- EP_Bringing transparency, coordination and convergence to corporate tax policies in the EU
- EESC_The role of corporate taxes
- EC_The impact of tax planning on forward looking ETRs
- EP_The Impact of schemes revealed by the Panama Papers on the economy and finances of a sample of Member States
- EP_Nominal vs effective tax rates applied by MNEs
- 2019_OECD_Corporate tax statistics
- 2018_European Commission_Taxation trends report
- BEPS action 11
- Avi Yonah & Lahav The Effective Tax Rate of the Largest US and EU Multinationals