Hidden Bibliographic Details
| Other authors / contributors: | Mooij, Ruud A. de, author.
Keen, Michael, author.
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| ISBN: | 9781513582849
1513582844
1513563831
9781513563831
1513570382
9781513570389
1513567624
9781513567624
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| Notes: | Includes bibliographical references (pages 27-29).
English.
Print version record.
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| Summary: | 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.
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| Other form: | Print version: Crivelli, Ernesto. Base Erosion, Profit Shifting and Developing Countries. Washington : International Monetary Fund, ©2015
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| Standard no.: | 10.5089/9781513563831.001
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