Sebastian Beer

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

10

DOWNLOADS

1,076

TOTAL CITATIONS
Rank 18,598

SSRN RANKINGS

Top 18,598

in Total Papers Citations

32

Scholarly Papers (10)

1.

Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion

IMF Working Paper No. 19/286
Number of pages: 33 Posted: 23 Jan 2020
Sebastian Beer, Maria Coelho and Seb Leduc
International Monetary Fund (IMF), University of California, Berkeley, College of Letters & Science, Department of Economics and International Monetary Fund (IMF)
Downloads 224 (294,152)

Abstract:

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Tax evasion, Tax revenue, Interest rate differential, Bank accounting, Financial institutions, exchange of information, cross-border deposits, WP, offshore jurisdiction, treatment effect, saver, evader, CRS

2.

Tax Spillovers from US Corporate Income Tax Reform

IMF Working Paper No. 18/166
Number of pages: 37 Posted: 22 Aug 2018
Sebastian Beer, Alexander Klemm and Thornton Matheson
International Monetary Fund (IMF), International Monetary Fund (IMF) and The Urban Institute
Downloads 135 (459,732)

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United States, Western Hemisphere, Tax competition, Tax Reform, Spillover, Corporate Income Tax, Profit Shifting, Business Taxes and Subsidies, International Fiscal Issues

3.

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

CESifo Working Paper Series No. 7184
Number of pages: 44 Posted: 15 Oct 2018
Sebastian Beer, Ruud A. De Mooij and Li Liu
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 124 (491,880)
Citation 16

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corporate taxation, multinationals, profit shifting, international tax avoidance, meta analysis

4.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
International Monetary Fund (IMF), International Monetary Fund (IMF), International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 121 (501,264)
Citation 3

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Marginal effective tax rate, Low-income developing countries, Gross capital formation, Tax revenue, Effective tax rate, Residual Profit Allocation, International Corporate Taxation, Multinational Firms, WP, residual profit, RPA, excess profit, tangible asset, MNEs

The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

World Bank Policy Research Working Paper No. 8623
Number of pages: 38 Posted: 26 Oct 2018 Last Revised: 30 Oct 2018
Sebastian Beer and Jan Loeprick
International Monetary Fund (IMF) and Vienna University of Economics and Business
Downloads 70 (726,317)

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The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa

IMF Working Paper No. 18/227
Number of pages: 39 Posted: 15 Nov 2018
Sebastian Beer and Jan Loeprick
International Monetary Fund (IMF) and Vienna University of Economics and Business
Downloads 47 (891,817)
Citation 4

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Mauritius, Sub-Saharan Africa, Tax evasion, Tax Treaty Policy, Double Tax Treaties, Domestic Resource Mobilization, Business Taxes and Subsidies, Firm

6.
Downloads 87 (630,949)

Coming Clean on Your Taxes

IMF Working Paper No. 2023/006
Number of pages: 44 Posted: 25 Jan 2023
Sebastian Beer and Ruud A. De Mooij
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 37 (988,490)

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Tax evasion, Voluntary disclosure program, Tax amnesty, appendix I. Optimal VDP penalty, VDP participation, VDP penalty, detection probability, A. tax evasion, Tax administration core functions, Tax return filing compliance, Global

Coming Clean on Your Taxes

CESifo Working Paper No. 10295
Number of pages: 42 Posted: 02 Mar 2023
Sebastian Beer and Ruud A. De Mooij
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 32 (1,043,003)

Abstract:

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tax evasion, voluntary disclosure program, tax amnesty

Coming Clean on Your Taxes

Number of pages: 40 Posted: 16 Mar 2023
Sebastian Beer and Ruud A. De Mooij
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 18 (1,221,158)

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Tax evasion, Voluntary disclosure program, Tax amnesty

7.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers

IMF Working Paper No. 19/223
Number of pages: 23 Posted: 21 Nov 2019
International Monetary Fund (IMF), University of Vienna, University of Vienna - Faculty of Psychology and B. Erard & Associates
Downloads 77 (677,783)
Citation 7

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Tax revenue, Audit process, Tax auditing, Tax returns, Tax evasion, small business taxpayers, CIT audit, impact evaluation, WP, taxpayer, control variable, reported income, Ratto, treatment effect

8.

Tax Distortions from Inflation: What are They? How to Deal with Them?

IMF Working Paper No. 2023/018
Number of pages: 35 Posted: 08 Feb 2023
Sebastian Beer, Alexander Klemm and Mark E.L. Griffiths
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 76 (682,882)
Citation 2

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Tax policy, inflation, bracket creep., expected inflation, NPV of depreciation, impact of inflation, tax distortions from inflation, savings income, cost of capital, rate of return, Depreciation, Income tax systems, Non-wage benefits, Income, Africa, Global

9.

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

IMF Working Paper No. 2022/193
Number of pages: 27 Posted: 04 Oct 2022
Sebastian Beer, Jan Loeprick and Seb Leduc
International Monetary Fund (IMF), International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 60 (775,285)

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Taxation of Multinational Enterprises, Transfer Pricing Simplification, Efficiency Costs, modelling transfer pricing Benchmarking, efficiency cost, annex I. descriptive statistics, simplification option, transfer pricing practice, efficiency loss, Transfer pricing, Total factor productivity, Productivity, Tax wedge, Manufacturing, Global

10.

Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries

IMF Working Paper No. 2021/009
Number of pages: 31 Posted: 09 Mar 2021
Sebastian Beer and Dan Devlin
International Monetary Fund (IMF) and International Monetary Fund (IMF)
Downloads 55 (809,703)

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