Estimating the Fiscal Effects of Base Erosion and Profit Shifting: Data Availability and Analytical Issues

16 Pages Posted: 4 Jun 2020

See all articles by David Bradbury

David Bradbury

affiliation not provided to SSRN

Tibor Hanappi

Organization for Economic Co-Operation and Development (OECD) - Centre for Tax Policy and Administration (CTP)

Anne Moore

Joint Committee on Taxation, U.S. Congress

Date Written: September 14, 2018

Abstract

The multilateral efforts, led by the Organisation for Economic Cooperation and Development (OECD), to address base erosion and profit shifting (BEPS) have attracted much attention from tax policy makers, practitioners and academics. In 2012, the OECD/G20 BEPS Project was launched to address BEPS through a range of international tax policy measures. A key part of the BEPS package was the Action 11 report, which considered the fiscal and economic impacts of BEPS and produced an empirical estimate of the global corporate income tax (CIT) revenue losses arising from BEPS of between 4 per cent and 10 per cent of global CIT revenues. This research note highlights some of the data-related and methodological challenges facing researchers attempting to estimate the fiscal impacts of BEPS, discusses some of the methodological approaches that have recently been applied to this end, and provides a preview of the forthcoming release of the first edition of the OECD Corporate Tax Statistics.

Keywords: international taxation, corporate income tax, base erosion and profit shifting, BEPS

Suggested Citation

Bradbury, David and Hanappi, Tibor and Moore, Anne, Estimating the Fiscal Effects of Base Erosion and Profit Shifting: Data Availability and Analytical Issues (September 14, 2018). Transnational Corporations Journal, Vol. 25, No. 2, Available at SSRN: https://ssrn.com/abstract=3617651

David Bradbury (Contact Author)

affiliation not provided to SSRN

Tibor Hanappi

Organization for Economic Co-Operation and Development (OECD) - Centre for Tax Policy and Administration (CTP) ( email )

Paris
France

Anne Moore

Joint Committee on Taxation, U.S. Congress ( email )

Room 1625 Longworth House Office Building
Washington, DC 20515
United States

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