Base Erosion, Profit Shifting and Developing Countries:
International corporate tax issues are now prominent in public debate, most notably with the current 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 a...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C
International Monetary Fund
2015
|
| Schriftenreihe: | IMF Working Papers: Working Paper No. 15 / 118
|
| Online-Zugang: | UBW01 UEI01 LCO01 SBR01 UER01 SBG01 UBG01 FAN01 UBT01 FKE01 UBY01 UBA01 FLA01 UBM01 UPA01 UBR01 FHA01 FNU01 BSB01 TUM01 Volltext |
| Zusammenfassung: | International corporate tax issues are now prominent in public debate, most notably with the current 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 the magnitude and nature of international fiscal externalities, with a particular focus on developing countries and applying a new method enabling a distinguishing between spillover effects through real investment decisions and through avoidance techniques-and quantification of the revenue impact of the developing countries than in advanced, and that they imply a likely loss of revenue from BEPS that is both substantially larger for them |
| Beschreibung: | 1 Online-Ressource (30 p) |
| ISBN: | 1513563831 9781513563831 |
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| id | DE-604.BV048355708 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:13:37Z |
| indexdate | 2024-07-10T09:35:47Z |
| institution | BVB |
| isbn | 1513563831 9781513563831 |
| language | English |
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| record_format | marc |
| series2 | IMF Working Papers: Working Paper No. 15 / 118 |
| spelling | Crivelli, Ernesto Verfasser aut Base Erosion, Profit Shifting and Developing Countries Crivelli, Ernesto Washington, D.C International Monetary Fund 2015 1 Online-Ressource (30 p) txt rdacontent c rdamedia cr rdacarrier IMF Working Papers: Working Paper No. 15 / 118 International corporate tax issues are now prominent in public debate, most notably with the current 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 the magnitude and nature of international fiscal externalities, with a particular focus on developing countries and applying a new method enabling a distinguishing between spillover effects through real investment decisions and through avoidance techniques-and quantification of the revenue impact of the developing countries than in advanced, and that they imply a likely loss of revenue from BEPS that is both substantially larger for them Online-Ausg Keen, Michael Sonstige oth Mooij, Ruud A. de Sonstige oth http://www.elibrary.imf.org/view/IMF001/22581-9781513563831/22581-9781513563831/22581-9781513563831.xml Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Crivelli, Ernesto Base Erosion, Profit Shifting and Developing Countries |
| title | Base Erosion, Profit Shifting and Developing Countries |
| title_auth | Base Erosion, Profit Shifting and Developing Countries |
| title_exact_search | Base Erosion, Profit Shifting and Developing Countries |
| title_exact_search_txtP | Base Erosion, Profit Shifting and Developing Countries |
| title_full | Base Erosion, Profit Shifting and Developing Countries Crivelli, Ernesto |
| title_fullStr | Base Erosion, Profit Shifting and Developing Countries Crivelli, Ernesto |
| title_full_unstemmed | Base Erosion, Profit Shifting and Developing Countries Crivelli, Ernesto |
| title_short | Base Erosion, Profit Shifting and Developing Countries |
| title_sort | base erosion profit shifting and developing countries |
| url | http://www.elibrary.imf.org/view/IMF001/22581-9781513563831/22581-9781513563831/22581-9781513563831.xml |
| work_keys_str_mv | AT crivelliernesto baseerosionprofitshiftinganddevelopingcountries AT keenmichael baseerosionprofitshiftinganddevelopingcountries AT mooijruudade baseerosionprofitshiftinganddevelopingcountries |