Nonfiction | Business & Investing

Base Erosion, Profit Shifting and Developing Countries

by Ernesto Crivelli

2020-07-09 06:43:15

Compare Price
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for advanced countries on the cross-cou... Read more
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at the heart of these issues, there is almost none for developing countries. This paper uses panel data for 173 countries over 33 years to explore their magnitude and nature, focusing particularly on developing countries and applying a new method to distinguish between spillover effects through real decisions and through avoidance -and quantify the revenue impact of the latter. The results suggest that spillover effects on the tax base are if anything a greater concern for developing countries than for advanced-and a significant one. Less

Book Details

Publication date May 29, 2015
Languageeng
ISBN9781513567624
autor-image
Ernesto Crivelli
Author
...

Compare Prices

Store Availability Book Format Condition Price
eBooks.com In Stock Buy GBP 6.36
eBooks.comIn Stock
Format
Condition
Buy GBP 6.36
Available Discount
No Discount available

Related Books

View All
Excel Basics to Blackbelt
☆ ☆ ☆ ☆ ☆
How Would Have a Low-Cost Index Fund Approach Worked During the Great Depression?
☆ ☆ ☆ ☆ ☆
The Cambridge Economic History of Modern Britain
☆ ☆ ☆ ☆ ☆
Handbook on the Economics of Professional Football
☆ ☆ ☆ ☆ ☆
Graduate Migration and Regional Development
☆ ☆ ☆ ☆ ☆
A Beginner's Guide to Mobile Marketing
☆ ☆ ☆ ☆ ☆
Water Ecosystem Services
☆ ☆ ☆ ☆ ☆
Equitable Principles of Maritime Boundary Delimitation
☆ ☆ ☆ ☆ ☆
International Exchange of Information in Tax Matters
☆ ☆ ☆ ☆ ☆
A Dictionary of the Internet
☆ ☆ ☆ ☆ ☆
How to Open & Operate a Financially Successful Personal Chef Business
☆ ☆ ☆ ☆ ☆
Productivity Accounting
☆ ☆ ☆ ☆ ☆
Termites of the State
☆ ☆ ☆ ☆ ☆
State and Local Financial Instruments
☆ ☆ ☆ ☆ ☆
Motives and Effectiveness of Forex Interventions
☆ ☆ ☆ ☆ ☆
Theory and Reality in Financial Economics
☆ ☆ ☆ ☆ ☆
Principles of Financial Economics
☆ ☆ ☆ ☆ ☆
Herding Cats
☆ ☆ ☆ ☆ ☆
Religion and Contemporary Management
☆ ☆ ☆ ☆ ☆
Claims Reserving in General Insurance
☆ ☆ ☆ ☆ ☆
Empowering Leadership of Tomorrow
☆ ☆ ☆ ☆ ☆
Teaching Entrepreneurship
☆ ☆ ☆ ☆ ☆
Oil, Democracy, and Development in Africa
☆ ☆ ☆ ☆ ☆
Exclusionary Practices
☆ ☆ ☆ ☆ ☆
Theory and Empirical Research in Social Entrepreneurship
☆ ☆ ☆ ☆ ☆

Join us and get access to all
your favourite books

Sign up for free and start exploring thousands of eBooks today.

Sign up for free

Stay in touch.

© 2026 AMPLE READS