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Evaluation of corporate and individual tax optimization practices

Research has documented several mechanisms used by companies and individuals to avoid taxes, yet the precise quantitative assessment of the economic impact of these practices, particularly on tax revenues, remains limited. The objective of this study, conducted as part of the ERC Consolidator TUMAG - Towards a Unified Macro-Distributional Analysis of Globalization (GA No. 101088827), is to examine the economic consequences of various tax optimization strategies. The project uses extensive databases of individual-level tax returns and other information on business activities to identify tax avoidance practices and measure their impact on economic dynamics and public funding.