The BEPS Effect: New International Tax Rules Could Kill US Jobs

Progressive Policy Institute, Policy Brief, 2015

10 Pages Posted: 21 Nov 2016

Date Written: June 2015

Abstract

It is now the middle of 2015, and the broad outlines of the new BEPS principles are becoming clear. This paper examines these new principles, as laid out by the BEPS project, and analyzes their likely impact on tax revenues and jobs. We find that unless Congress and the Obama Administration act quickly to reform the U.S. corporate tax system, the BEPS principles give multinationals a very strong incentive to move high-paying creative and research jobs from the United States to Europe.

Keywords: BEPS, international taxes, innovation

JEL Classification: F23

Suggested Citation

Mandel, Michael, The BEPS Effect: New International Tax Rules Could Kill US Jobs (June 2015). Progressive Policy Institute, Policy Brief, 2015, Available at SSRN: https://ssrn.com/abstract=2872250 or http://dx.doi.org/10.2139/ssrn.2872250

Michael Mandel (Contact Author)

Progressive Policy Institute ( email )

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Suite 575
Washington, DC 20036
United States

HOME PAGE: http://www.progressivepolicy.org

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