Ratings provide a visual representation of a country’s performance on the indicator.
Significant challenges remain
Major challenges remain
Estimation of how much profit is shifted into tax havens and how much non-haven countries lose in profits from such shifting. Based on macroeconomic data known as foreign affiliates statistics. Negative values indicate profit shifting.
The long-term objective for this indicator is a value of 0.
Thomas Tørsløv, Ludvig Wier, Gabriel Zucman, The Missing Profits of Nations, The Review of Economic Studies, (2022), rdac049, https://doi.org/10.1093/restud/rdac049