Sebastian Beer

Vienna University of Economics and Business - Department of Economics

Welthandelsplatz 1

Vienna, 1020

Austria

Oesterreichische Nationalbank (OeNB)

Economist

Otto-Wagner-Platz 3

1090 Vienna

Austria

  • Vienna University of Economics and Business - Department of Economics

  • Oesterreichische Nationalbank (OeNB)

SCHOLARLY PAPERS

6

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1,728

TOTAL CITATIONS

5

Scholarly Papers (6)

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1.

Profit Shifting: Drivers and Potential Countermeasures

WU International Taxation Research Paper Series No. 2013 - 03
Number of pages: 26 Posted: 05 Jun 2013 Last Revised: 10 Jun 2013
Sebastian Beer, Sebastian Beer and Jan Loeprick
Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 546 (104,542)

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2.

The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine

Downloads 394 (154,077)

The Direct and Indirect Costs of Tax Treaty Policy – Evidence from Ukraine

WU International Taxation Research Paper Series No. 2017-01
Number of pages: 32 Posted: 23 Feb 2017 Last Revised: 08 Mar 2017
Oleksii Balabushko, Sebastian Beer, Sebastian Beer, Jan Loeprick, Felipe Vallada and Felipe Vallada
World Bank, Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax LawVienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 312 (197,192)

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Tax Treaty Policy, Transfer Pricing, Domestic Resource Mobilization, Ukraine

The Direct and Indirect Costs of Tax Treaty Policy: Evidence from Ukraine

World Bank Policy Research Working Paper No. 7982
Number of pages: 33 Posted: 01 Mar 2017
Oleksii Balabushko, Sebastian Beer, Sebastian Beer, Jan Loeprick, Felipe Vallada and Felipe Vallada
World Bank, Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax LawVienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 82 (620,568)

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Social Policy, International Law, Public Finance Decentralization and Poverty Reduction, Macro-Fiscal Policy, Legal Products, Public Sector Economics, Legislation, Regulatory Regimes, Economic Adjustment and Lending, Treaties, Judicial System Reform, Taxation & Subsidies, Legal Reform

3.

Taxing Income in the Oil and Gas Sector - Challenges of International and Domestic Pro fit Shifting

WU International Taxation Research Paper Series No. 2015 - 18
Number of pages: 32 Posted: 03 Jun 2015 Last Revised: 08 Jun 2015
Sebastian Beer, Sebastian Beer and Jan Loeprick
Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 258 (241,819)
Citation 5

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4.

Who Benefits from Zero-Ratings? A Brief Note on the South African VAT System

WU International Taxation Research Paper Series No. 2014 - 12
Number of pages: 13 Posted: 29 Sep 2014
Sebastian Beer, Sebastian Beer and Matthias Kasper
Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB) and University of Vienna
Downloads 222 (281,348)

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5.

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

IMF Working Paper No. 18/168
Number of pages: 46 Posted: 22 Aug 2018
Sebastian Beer, Sebastian Beer, Ruud A. De Mooij and Li Liu
Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 187 (328,548)

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Corporate taxation, Corporate taxation; Multinationals; Profit shifting; International tax avoidance; Meta analysis, Multinationals, Profit shifting, International tax avoidance, Meta analysis, Business Taxes and Subsidies

6.

Productive and Unproductive Reactions of MNEs to International Tax Differentials

WU International Taxation Research Paper Series No. 2015 - 19
Number of pages: 25 Posted: 03 Jun 2015
Sebastian Beer and Sebastian Beer
Vienna University of Economics and Business - Department of EconomicsOesterreichische Nationalbank (OeNB)
Downloads 121 (470,821)

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