The Resource What do we know about base erosion and profit shifting? A review of the empirical literature

What do we know about base erosion and profit shifting? A review of the empirical literature

Label
What do we know about base erosion and profit shifting? A review of the empirical literature
Title
What do we know about base erosion and profit shifting? A review of the empirical literature
Creator
Subject
Language
eng
Summary
This article provides a survey of the empirical literature on base erosion and profit shifting (BEPS). Its emphasis is on reviewing and elucidating what is known about the magnitude of BEPS. It discusses different empirical approaches to identifying income shifting, describes existing data sources, and summarises the findings of the empirical literature. It also highlights the importance of existing legal and economic frictions as constraints on BEPS and by discussing possible ways in which future research might model these frictions more precisely
Citation source
In: Fiscal studies. - London. - Vol. 35 (2014),
http://library.link/vocab/creatorName
Dharmapala, D
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS
Label
What do we know about base erosion and profit shifting? A review of the empirical literature
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2014/E-F/FISCST/4_421-448.zip
Publication
Note
20150123

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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