What do we know about base erosion and profit shifting? : a review of the empirical literature /
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| Author / Creator: | Dharmapala, Dhammika (Anurudha Udeni Dhammika), author. |
|---|---|
| Imprint: | [Chicago, Illinois] : Law School, University of Chicago, 2014. |
| Description: | 1 online resource (36 pages) |
| Language: | English |
| Series: | Coase-Sandor Institute for Law and Economics working paper ; no. 702 (2d series) Coase-Sandor Institute for Law and Economics working paper ; no. 702. |
| Subject: | |
| Format: | E-Resource Book |
| URL for this record: | http://pi.lib.uchicago.edu/1001/cat/bib/10090420 |
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| 100 | 1 | |a Dharmapala, Dhammika |q (Anurudha Udeni Dhammika), |e author. |0 http://id.loc.gov/authorities/names/no2004090815 |1 http://viaf.org/viaf/94119490 | |
| 245 | 1 | 0 | |a What do we know about base erosion and profit shifting? : |b a review of the empirical literature / |c Dhammika Dharmapala. |
| 264 | 1 | |a [Chicago, Illinois] : |b Law School, University of Chicago, |c 2014. | |
| 300 | |a 1 online resource (36 pages) | ||
| 336 | |a text |b txt |2 rdacontent |0 http://id.loc.gov/vocabulary/contentTypes/txt | ||
| 337 | |a computer |b c |2 rdamedia |0 http://id.loc.gov/vocabulary/mediaTypes/c | ||
| 338 | |a online resource |b cr |2 rdacarrier |0 http://id.loc.gov/vocabulary/carriers/cr | ||
| 490 | 1 | |a Coase-Sandor Institute for Law and Economics working paper ; |v no. 702 (2d series) | |
| 500 | |a "September 2014." | ||
| 504 | |a Includes bibliographical references. | ||
| 520 | |a "The issue of tax-motivated income shifting within multinational firms - or 'base erosion and profit shifting' (BEPS) - has attracted increasing global attention in recent years. This paper provides a survey of the empirical literature on this topic. Its emphasis is on reviewing and elucidating what is known about the magnitude of BEPS. The paper discusses different empirical approaches to identifying income shifting, describes existing data sources, and summarizes the findings of the empirical literature. A major theme that emerges from this survey is that in the more recent empirical literature, which uses new and richer sources of data, the estimated magnitude of BEPS is typically much smaller than that found in earlier studies. The paper seeks to provide a framework within which to conceptualize this magnitude and its implications for policy. It concludes by highlighting 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." | ||
| 588 | |a Title from online title page (viewed November 5, 2014). | ||
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85067382 | |
| 650 | 0 | |a Tax administration and procedure. |0 http://id.loc.gov/authorities/subjects/sh85132805 | |
| 650 | 0 | |a Tax havens. |0 http://id.loc.gov/authorities/subjects/sh85132823 | |
| 650 | 0 | |a Tax evasion. |0 http://id.loc.gov/authorities/subjects/sh85132819 | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 http://id.worldcat.org/fast/fst00976847 | |
| 650 | 7 | |a Tax administration and procedure. |2 fast |0 http://id.worldcat.org/fast/fst01143633 | |
| 650 | 7 | |a Tax evasion. |2 fast |0 http://id.worldcat.org/fast/fst01143749 | |
| 650 | 7 | |a Tax havens. |2 fast |0 http://id.worldcat.org/fast/fst01143780 | |
| 830 | 0 | |a Coase-Sandor Institute for Law and Economics working paper ; |v no. 702. | |
| 856 | 4 | 0 | |u http://chicagounbound.uchicago.edu/law_and_economics/716/ |
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