2023 code base

This release provides the code base up to 2023.

This code was used to produce the simulations shown in the following report:

• Global Tax Evasion Report 2024 of the EU Tax Observatory [link].

Note that, between this publication and the present release, corrections were implemented in #17:

• Problematic observations in the Belgian CbCR statistics were excluded from the computation of average ETRs;
• Adjusted profits were not used for the income year 2018, while they should be in our preferred methodology.

A further improvement makes the replacement of CbCR countries' tax haven tax deficit with that from TWZ data optional.

This release does NOT cover the update of the estimates to 2019 and 2020 CbCR statistics and further simulations.

2021-2022 code base

This release provides the code base up to 2022.

This code was used to produce the simulations shown in the following reports, notes and articles:

• Report #1 of the EU Tax Observatory [link];
• Note #1 of the EU Tax Observatory [link];
• Note #2 of the EU Tax Observatory [link];
• Baraké et al. (2022), article published in Intertax [link to full text].

This release does NOT cover the update of country-by-country estimates to 2018 CbCR statistics and further simulations.