Details about Jan Loeprick

Access statistics for papers by Jan Loeprick.

Last updated 2025-03-15. Update your information in the RePEc Author Service.

Short-id: plo462

Working Papers

2022

1. How to Evaluate Tax Expenditures
   IMF Fiscal Affairs Department, International Monetary Fund View citations (1)
2. Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing
   IMF Working Papers, International Monetary Fund View citations (1)

2019

3. International Tax Reform, Digitalization, and Developing Economies
   World Bank Publications - Reports, The World Bank Group
4. Low Tax Jurisdictions and Preferential Regimes: Policy Gaps in Developing Economies
   Policy Research Working Paper Series, The World Bank

2018

5. The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
   IMF Working Papers, International Monetary Fund View citations (14)
   Also in Policy Research Working Paper Series, The World Bank (2018) View citations (12)

2017

6. The direct and indirect costs of tax treaty policy: evidence from Ukraine
   Policy Research Working Paper Series, The World Bank View citations (8)

2015

7. MSME taxation in transition economies: country experience on the costs and benefits of introducing special tax regimes
   Policy Research Working Paper Series, The World Bank View citations (9)

2014

8. Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?
   World Bank Publications - Reports, The World Bank Group
9. Small business tax policy, informality, and tax evasion -- evidence from Georgia
   Policy Research Working Paper Series, The World Bank View citations (1)

2010

10. Taxing Tourism in Developing Countries: Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation
    World Bank Publications - Reports, The World Bank Group View citations (4)

2009

11. Small Business Taxation: Reform to Encourage Formality and Firm Growth
    World Bank Publications - Reports, The World Bank Group View citations (8)

Journal Articles

2021

1. Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa
   International Tax and Public Finance, 2021, 28, (1), 113-153 View citations (3)

2017

2. Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting
   Energy Economics, 2017, 61, (C), 186-198 View citations (6)

2016

3. Small business tax policy and informality: evidence from Georgia
   International Tax and Public Finance, 2016, 23, (5), 834-853 View citations (10)

2015

4. Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures
   International Tax and Public Finance, 2015, 22, (3), 426-451 View citations (65)

Books

2016

1. Transfer Pricing and Developing Economies
   World Bank Publications - Books, The World Bank Group View citations (3)

2011

2. Risk-Based Tax Audits: Approaches and Country Experiences
   World Bank Publications - Books, The World Bank Group View citations (15)