 | Tax Distortions from Inflation: What are They? How to Deal with Them? Author/Editor: Sebastian Beer, Mark E Griffiths, Alexander D Klemm. Release Date:January, 2023 Expected inflation has few real effects in purely private economies, but this is not the case when the tax system is not neutral with respect to inflation. In practice, tax systems are not more...
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| Coming Clean on Your Taxes Author/Editor: Sebastian Beer, Ruud A de Mooij. Release Date:January, 2023 This paper develops a simple model to explore whether a higher detection probability for offshore tax evaders—e.g. because of improved exchange of information between countries and/or due to more...
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| Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing Author/Editor: Sebastian Beer, Sebastien Leduc, Jan Loeprick. Release Date:September, 2022 Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are more...
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 | Tax Avoidance in Sub-Saharan Africa's Mining Sector Author/Editor: Giorgia Albertin, Boriana Yontcheva, Dan Devlin, Hilary Devine, Marc Gerard, Sebastian Beer, Irena Jankulov Suljagic, Vimal V Thakoor. Release Date:September, 2021 This paper aims to contribute to the international policy debate around profit shifting, tax avoidance and SSA's revenue mobilization efforts in three ways. First, it examines the importance of more...
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| Digitalization and Taxation in Asia Author/Editor: Era Dabla-Norris, Ruud A de Mooij, Andrew Hodge, Jan Loeprick, Dinar Prihardini, Alpa Shah, Sebastian Beer, Sonja Davidovic, Arbind M Modi, Fan Qi. Release Date:September, 2021 Digitalization in Asia is pervasive, unique, and growing. It stands out by its sheer scale, with internet users far exceeding numbers in other regions. This facilitates e-commerce in markets that are more...
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| Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries Author/Editor: Sebastian Beer, Dan Devlin. Release Date:January, 2021 Profit shifting remains a key concern in international tax system debate, but discussions are largely based on aggregate estimates, with less attention paid to individual sectors. Drawing on a novel more...
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| Exploring Residual Profit Allocation Author/Editor: Sebastian Beer, Ruud A de Mooij, Shafik Hebous, Michael Keen, Li Liu. Release Date:February, 2020 Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ more...
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| Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion Author/Editor: Sebastian Beer, Maria Delgado Coelho, Sebastien Leduc. Release Date:December, 2019 We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than more...
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| Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers Author/Editor: Sebastian Beer, Matthias Kasper, Erich Kirchler, Brian Erard. Release Date:October, 2019 This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax more...
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| The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa Author/Editor: Sebastian Beer, Jan Loeprick. Release Date:October, 2018 This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing more...
| Price: $18.00
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