Series: IMF Working Papers
Author(s): Ernesto Crivelli , Ruud A. Mooij , and Michael Keen
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 29 May 2015
Keywords: Corporate income tax, BEPS, tax avoidance, international taxation, tax, tax rates, tax rate, tax bases, tax base, Business Taxes and Subsidies
International corporate tax issues are prominent in public debate, notably with the G20-OECD project addressing Base Erosion and Profit Shifting (‘BEPS'). But while there is considerable empirical evidence for adva...