Coverart for item
The Resource Base Erosion, Profit Shifting and Developing Countries :

Base Erosion, Profit Shifting and Developing Countries :

Label
Base Erosion, Profit Shifting and Developing Countries :
Title
Base Erosion, Profit Shifting and Developing Countries :
Creator
Contributor
Subject
Language
eng
Member of
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Crivelli, Ernesto
Dewey number
330
LC call number
K4475
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/relatedWorkOrContributorName
  • Mooij, Ruud A. de
  • Keen, Michael
Series statement
IMF Working Papers
Series volume
v.Working Paper No. 15/118
http://library.link/vocab/subjectName
  • International business enterprises -- Taxation -- Law and legislation
  • Transfer pricing -- Taxation -- Law and legislation
  • Transfer pricing
Label
Base Erosion, Profit Shifting and Developing Countries :
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Cover Page -- Title Page -- Copyright Page -- Contents -- Tables -- Figures -- Appendixes -- Appendix Table -- I. Introduction -- 1. Revenue from the Corporate Income Tax, in Percent of Total Revenue -- II. Methodology and Data -- A. Theory -- B. Specification and Estimation -- C. Data -- 1. Descriptive Statistics -- 2. Corporate Income Tax Rates, 1980-2013 -- III. Results -- A. Base Spillovers -- 2. Base Spillovers with Alternative Weighting Matrices -- 3. Base Spillovers by Income Level, 'Haven'-Weighted -- 4. Base Spillovers in Developing Countries -- 5. Including both GDP- and Haven-weighted Averages -- B. The Revenue Cost of BEPS -- 6. Illustrative Revenue Loss Calculations -- C. Strategic Rate Spillovers -- 7. Strategic Rate Spillovers, Alternative Weighting Matrices -- 8. Strategic Rate Spillovers by Income Level, Inverse-Distance Weighted -- IV. Conclusions -- 1. Country Listing and Classification -- 2. Results Using Average Effective Tax Rates -- 1. Base and Strategic Rate Spillovers, using AETR -- References -- Footnotes
Control code
UMKCLawddaEBC2073360
Dimensions
unknown
Extent
1 online resource (56 pages)
Form of item
online
Isbn
9781513567624
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC2073360
  • (Au-PeEL)EBL2073360
  • (CaPaEBR)ebr11068170
  • (OCoLC)914434157
Label
Base Erosion, Profit Shifting and Developing Countries :
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Cover Page -- Title Page -- Copyright Page -- Contents -- Tables -- Figures -- Appendixes -- Appendix Table -- I. Introduction -- 1. Revenue from the Corporate Income Tax, in Percent of Total Revenue -- II. Methodology and Data -- A. Theory -- B. Specification and Estimation -- C. Data -- 1. Descriptive Statistics -- 2. Corporate Income Tax Rates, 1980-2013 -- III. Results -- A. Base Spillovers -- 2. Base Spillovers with Alternative Weighting Matrices -- 3. Base Spillovers by Income Level, 'Haven'-Weighted -- 4. Base Spillovers in Developing Countries -- 5. Including both GDP- and Haven-weighted Averages -- B. The Revenue Cost of BEPS -- 6. Illustrative Revenue Loss Calculations -- C. Strategic Rate Spillovers -- 7. Strategic Rate Spillovers, Alternative Weighting Matrices -- 8. Strategic Rate Spillovers by Income Level, Inverse-Distance Weighted -- IV. Conclusions -- 1. Country Listing and Classification -- 2. Results Using Average Effective Tax Rates -- 1. Base and Strategic Rate Spillovers, using AETR -- References -- Footnotes
Control code
UMKCLawddaEBC2073360
Dimensions
unknown
Extent
1 online resource (56 pages)
Form of item
online
Isbn
9781513567624
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC2073360
  • (Au-PeEL)EBL2073360
  • (CaPaEBR)ebr11068170
  • (OCoLC)914434157

Library Locations

    • Leon E. Bloch Law LibraryBorrow it
      500 E. 52nd Street, Kansas City, MO, 64110, US
      39.032488 -94.581967
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