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Dan Devlin:
2021
Title: Tax Avoidance in Sub-Saharan Africa’s Mining Sector
Series: Departmental Paper No 2021/022
Date: September 28, 2021
Subject: Corporate income tax Corporate taxes Economic sectors Mining sector Tax incentives Tax policy Taxes Withholding tax
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules