Base Erosion, Profit Shifting and Developing Countries - 10.1628/001522116X14646834385460 - Mohr Siebeck
Wirtschaftswissenschaft

Ernesto Crivelli, Ruud de Mooij, Michael Keen

Base Erosion, Profit Shifting and Developing Countries

Rubrik: Articles
FinanzArchiv (FA)

Jahrgang 72 () / Heft 3, S. 268-301 (34)

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International corporate tax issues have now risen to prominence in public debate. But while there is considerable empirical evidence for advanced countries on the cross-country fiscal externalities at their heart, 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 to 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.
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Ernesto Crivelli Keine aktuellen Daten verfügbar.

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