Sebastian Beer

Oesterreichische Nationalbank (OeNB)

Economist

Otto-Wagner-Platz 3

1090 Vienna

Austria

Vienna University of Economics and Business - Department of Economics

Welthandelsplatz 1

Vienna, 1020

Austria

SCHOLARLY PAPERS

6

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999

CITATIONS
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6

Scholarly Papers (6)

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 and Jan Loeprick
Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 376 (77,168)
Citation 4

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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
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Downloads 153 (190,315)

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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
World Bank, Oesterreichische Nationalbank (OeNB), Vienna University of Economics and Business and Institute for Austrian and International Tax Law
Downloads 37 (440,837)
Citation 2

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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 and Jan Loeprick
Oesterreichische Nationalbank (OeNB) and Vienna University of Economics and Business
Downloads 172 (171,900)
Citation 2

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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 and Matthias Kasper
Oesterreichische Nationalbank (OeNB) and University of Vienna
Downloads 138 (206,590)

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5.

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
Oesterreichische Nationalbank (OeNB)
Downloads 79 (303,575)

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6.

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, Ruud A. De Mooij and Li Liu
Oesterreichische Nationalbank (OeNB), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 44 (404,271)

Abstract:

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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