A Selected Literature Review of the Macro Determinants of Base Erosion and Profit Shifting (BEPS)
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Publisher
Springer Nature Switzerland
Link
https://link.springer.com/content/pdf/10.1007/978-3-031-62998-3_10
Reference37 articles.
1. Alexander, A., De Vito, A., & Jacob, M. (2020). Corporate tax reforms and tax-motivated profit shifting: Evidence from the EU. Accounting and Business Research, 50(4), 309–341. https://doi.org/10.1080/00014788.2020.1712649
2. Alstadsæter, A., Johannesen, N., & Zucman, G. (2018). Who owns the wealth in tax havens? Macro evidence and implications for global inequality. Journal of Public Economics, 162, 89–100. https://doi.org/10.1016/j.jpubeco.2018.01.008
3. Álvarez-Martínez, M. T., Barrios, S., d’Andria, D., Gesualdo, M., Nicodème, G., & Pycroft, J. (2022). How large is the corporate tax base erosion and profit shifting? A general equilibrium approaches. Economic Systems Research, 34(2), 167–198. https://doi.org/10.1080/09535314.2020.1865882
4. Becker, J., Johannesen, N., & Riedel, N. (2020). Taxation and the allocation of risk inside the multinational firm. Journal of Public Economics, 183, 104138. https://doi.org/10.1016/j.jpubeco.2020.104138
5. Beer, S., & Loeprick, J. (2014). Profit shifting: Drivers of transfer (mis) pricing and the potential of countermeasures. International Tax and Public Finance, 22(3), 426–451. https://doi.org/10.1007/s10797-014-9323-2
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