Base Erosion, Profit Shifting and Developing Countries

Ernesto Crivelli (), Ruud de Mooij and Michael Keen

FinanzArchiv: Public Finance Analysis, 2016, vol. 72, issue 3, 268-301

Abstract: 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.

Keywords: corporate income tax; BEPS; tax avoidance; international taxation (search for similar items in EconPapers)
JEL-codes: F21 F23 H25 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (86)

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Working Paper: Base Erosion, Profit Shifting and Developing Countries (2015)
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Persistent link: https://EconPapers.repec.org/RePEc:mhr:finarc:urn:sici:0015-2218(201609)72:3_268:bepsad_2.0.tx_2-s

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DOI: 10.1628/001522108X14646834385460

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