Base Erosion, Profit Shifting and Developing Countries /

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 the...

全面介紹

書目詳細資料
主要作者: Crivelli, Ernesto
其他作者: Keen, Michael, Mooij, Ruud A.
格式: 雜誌
語言:English
出版: Washington, D.C. : International Monetary Fund, 2015.
叢編:IMF Working Papers; Working Paper ; No. 2015/118
在線閱讀:Full text available on IMF
LEADER 01938cas a2200265 a 4500
001 AALejournalIMF015271
008 230101c9999 xx r poo 0 0eng d
020 |c 5.00 USD 
020 |z 9781513563831 
022 |a 1018-5941 
040 |a BD-DhAAL  |c BD-DhAAL 
100 1 |a Crivelli, Ernesto. 
245 1 0 |a Base Erosion, Profit Shifting and Developing Countries /  |c Ernesto Crivelli, Ruud A. Mooij, Michael Keen. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2015. 
300 |a 1 online resource (30 pages) 
490 1 |a IMF Working Papers 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a 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. 
538 |a Mode of access: Internet 
700 1 |a Keen, Michael. 
700 1 |a Mooij, Ruud A. 
830 0 |a IMF Working Papers; Working Paper ;  |v No. 2015/118 
856 4 0 |z Full text available on IMF  |u http://elibrary.imf.org/view/journals/001/2015/118/001.2015.issue-118-en.xml  |z IMF e-Library