| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12637 |
| DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach | |
| Gaëtan Nicodème; Salvador Barrios | |
| 发表日期 | 2018-01-22 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper estimates the size and macroeconomic effects of base erosion and profit shifting (BEPS) using a computable general equilibrium model designed for corporate taxation and multinationals. Our central estimate of the impact of BEPS on corporate tax losses for the EU amounts to €36 billion annually or 7.7% of total corporate tax revenues. The USA and Japan also appear to loose tax revenues respectively of €101 and €24 billion per year or 10.7% of corporate tax revenues in both cases. These estimates are consistent with gaps in bilateral multinationals´ activities reported by creditor and debtor countries using official statistics for the EU. Our results suggest that by increasing the cost of capital, eliminating profit shifting would slightly reduce investment and GDP. It would however raise corporate tax revenues thanks to enhanced domestic production. This in turn could reduce other taxes and increase welfare. |
| 主题 | Public Economics |
| 关键词 | Beps Corporate taxation Profit shifting Tax avoidance Cge model |
| URL | https://cepr.org/publications/dp12637 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/541449 |
| 推荐引用方式 GB/T 7714 | Gaëtan Nicodème,Salvador Barrios. DP12637 How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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