A Selected Literature Review of the Macro Determinants of Base Erosion and Profit Shifting (BEPS)

Athanasios G. Vasilakis and Vasileios Vlachos
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Athanasios G. Vasilakis: International Hellenic University

Chapter Chapter 10 in Financial Markets and Corporate Reporting under Geopolitical Risks, 2024, pp 147-159 from Springer

Abstract: Abstract A selected literature review of the macro determinants of Base Erosion and Profit Shifting (BEPS) is the main purpose of this study. This was achieved by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, which was conducted using five databases (ABI-ProQuest, EBSCO, Google Scholar, Scopus, and Web of Science) published between 2003 and 2022. This selected review is based on 30 studies out of 16,700 (the larger number from Google Scholar) that were identified. The 30 selected articles were retrieved as triple listed journals in Scopus, The Chartered Association of Business Schools (ABS), and Web of Science (WoS). Our approach identifies the serious macroeconomic determinants and parameters that BEPS causes, such as severe acute international tax avoidance, which has a destructive impact on global and European economies.

Keywords: Base erosion; BEPS; Foreign direct investment; Macroeconomic determinants; Profit shifting; Tax avoidance; E63; F42; H25; H26; H87 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-62998-3_10

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DOI: 10.1007/978-3-031-62998-3_10

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