Sebastian Beer

International Monetary Fund (IMF)

700 19th Street, N.W.

Washington, DC 20431

United States

SCHOLARLY PAPERS

6

DOWNLOADS

190

SSRN CITATIONS

4

CROSSREF CITATIONS

0

Scholarly Papers (6)

1.

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 65 (372,791)
Citation 4

Abstract:

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

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 International Monetary Fund (IMF)
Downloads 39 (465,954)

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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.

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 31 (503,054)

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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

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 14 (630,179)

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

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 11 (653,030)

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5.

Exploring Residual Profit Allocation

IMF Working Paper No. 20/49
Number of pages: 52 Posted: 24 Apr 2020
International Monetary Fund (IMF), affiliation not provided to SSRN, International Monetary Fund, International Monetary Fund (IMF) - Fiscal Affairs Department and International Monetary Fund (IMF)
Downloads 20 (567,421)

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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

6.

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 10 (634,473)

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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