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Base Erosion, Profit Shifting and Developing Countries, Ernesto Crivelli, Ruud A. Mooij, Michael Keen

Abstract
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
Table Of Contents
Cover Page; Title Page; Copyright Page; Contents; Tables; Figures; Appendixes; Appendix Table; I. Introduction; 1. Revenue from the Corporate Income Tax, in Percent of Total Revenue; II. Methodology and Data; A. Theory; B. Specification and Estimation; C. Data; 1. Descriptive Statistics; 2. Corporate Income Tax Rates, 1980-2013; III. Results; A. Base Spillovers; 2. Base Spillovers with Alternative Weighting Matrices; 3. Base Spillovers by Income Level, 'Haven'-Weighted; 4. Base Spillovers in Developing Countries; 5. Including both GDP- and Haven-weighted Averages; B. The Revenue Cost of BEPS
Language
eng
Literary Form
non fiction
Note
Description based upon print version of record
Physical Description
1 online resource (56 p.)
Specific Material Designation
remote
Form Of Item
online
Isbn
9781513570389

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