RE EXAMINING THE TAX GAP

categories: Research Paper, MOSCARDI Matt, SHAKDWIPEE Manish, TRIVEDI Gaurav, Issue Brief

Since our analysis in December 2013 on the diversity of tax rates paid by MSCI World companies, the regulatory outlook has shifted substantially. In our updated analysis, we identify 243 companies (out of 1,093 relevant1 companies within the MSCI World Index constituents) as having a large tax gap, paying an average rate of 17.7%, versus 34.0%, if these companies were paying taxes in the jurisdictions where they generate revenues.
 


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