Public Repository

To widen access to knowledge, the International Tax Observatory maintains a public repository of data and research on tax avoidance and evasion. We continuously update the content to provide an overview of the current state of empirical research.

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Recent estimates of tax avoidance and offshore wealth

 Explore recent estimates of the scale of tax avoidance, tax evasion and offshore wealth. Compare estimates across countries, download figures and underlying data or learn more about the methodological approaches used by different researchers.

Data sources

In the data sources section you find a collection of original data on multinational enterprises‘ tax payments, profits and activity, cross border wealth, and tax rates and rankings which researchers have used in their work.

The Tax Observatory's literature summaries

In this section, you find summaries of recent empirical research on corporate tax avoidance and tax evasion by individuals. Our selection covers reports, working papers and peer-reviewed articles which analyse the scale and channels of tax avoidance and evasion, evaluate the effectiveness of countermeasures or assess new policy proposals.