Replication Data for: Tax avoidance by redirecting royalty flows: estimating the global revenue loss

Redirecting royalty payments among jurisdictions is a recognized strategy employed by large multinationals to minimize corporate income tax liabilities. The global effects of these taxes on the trajectory and magnitude of royalty payments are infrequently examined. This data set describes and delivers the data used for the regressions and the relevant coding as laid out in the related article that provides estimates of the global tax revenue loss by redirecting royalties.