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Jan Loeprick

Personal Details

First Name:Jan
Middle Name:
Last Name:Loeprick
Suffix:
RePEc Short-ID:plo462
[This author has chosen not to make the email address public]

Affiliation

International Monetary Fund (IMF)

Washington, District of Columbia (United States)
http://www.imf.org/
RePEc:edi:imfffus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Sebastian Beer & Ms. Dora Benedek & Brian Erard & Jan Loeprick, 2022. "How to Evaluate Tax Expenditures," IMF Fiscal Affairs Department 2022/005, International Monetary Fund.
  2. Sebastian Beer & Sebastien Leduc & Jan Loeprick, 2022. "Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing," IMF Working Papers 2022/193, International Monetary Fund.
  3. Leigh Pemberton,Jonathan & Loeprick,Jan, 2019. "Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies," Policy Research Working Paper Series 8778, The World Bank.
  4. Sebastian Beer & Jan Loeprick, 2018. "The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa," IMF Working Papers 2018/227, International Monetary Fund.
  5. Balabushko,Oleksii & Beer,Sebastian & Loeprick,Jan & Pinto Vallada,Felipe, 2017. "The direct and indirect costs of tax treaty policy : evidence from Ukraine," Policy Research Working Paper Series 7982, The World Bank.
  6. Engelschalk,Michael & Loeprick,Jan, 2015. "MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes," Policy Research Working Paper Series 7449, The World Bank.
  7. Bruhn Bruhn & Jan Loeprick, 2014. "Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?," World Bank Publications - Reports 23656, The World Bank Group.
  8. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
  9. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
  10. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Publications - Reports 10571, The World Bank Group.
    repec:imf:imfdep:2021/017 is not listed on IDEAS

Articles

  1. Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
  2. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
  3. Miriam Bruhn & Jan Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853, October.
  4. Sebastian Beer & Jan Loeprick, 2015. "Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 426-451, June.

Books

  1. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications - Books, The World Bank Group, number 25095.
  2. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications - Books, The World Bank Group, number 2314.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Sebastian Beer & Ms. Dora Benedek & Brian Erard & Jan Loeprick, 2022. "How to Evaluate Tax Expenditures," IMF Fiscal Affairs Department 2022/005, International Monetary Fund.

    Cited by:

    1. Yuliya Tyurina & Svetlana Frumina & Svetlana Demidova & Aidyn Kairbekuly & Maria Kakaulina, 2023. "Estimation of Tax Expenditures Stimulating the Energy Sector Development and the Use of Alternative Energy Sources in OECD Countries," Energies, MDPI, vol. 16(6), pages 1-17, March.

  2. Sebastian Beer & Sebastien Leduc & Jan Loeprick, 2022. "Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing," IMF Working Papers 2022/193, International Monetary Fund.

    Cited by:

    1. Corti Paul Lakuma & Rehema Kahunde, 2023. "Global minimum corporate income tax: Challenges and prospects for Uganda," WIDER Working Paper Series wp-2023-137, World Institute for Development Economic Research (UNU-WIDER).

  3. Sebastian Beer & Jan Loeprick, 2018. "The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa," IMF Working Papers 2018/227, International Monetary Fund.

    Cited by:

    1. Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
    2. Galstyan, Vahagn & Maqui, Eduardo & McQuade, Peter, 2019. "International debt and Special Purpose Entities: evidence from Ireland," Working Paper Series 2301, European Central Bank.
    3. Shafik Hebous, 2020. "Global Firms, National Corporate Taxes: An Evolution of Incompatibility," CESifo Working Paper Series 8568, CESifo.
    4. Laudage, Sabine, 2020. "Corporate tax revenue and foreign direct investment: Potential trade-offs and how to address them," IDOS Discussion Papers 17/2020, German Institute of Development and Sustainability (IDOS).
    5. Stephen Hall & Janine Illian & Innocent Makuta & Kyle McNabb & Stuart Murray & Bernadette AM O’Hare & Andre Python & Syed Haider Ali Zaidi & Naor Bar-Zeev, 2021. "Government Revenue and Child and Maternal Mortality," Open Economies Review, Springer, vol. 32(1), pages 213-229, February.
    6. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.

  4. Balabushko,Oleksii & Beer,Sebastian & Loeprick,Jan & Pinto Vallada,Felipe, 2017. "The direct and indirect costs of tax treaty policy : evidence from Ukraine," Policy Research Working Paper Series 7982, The World Bank.

    Cited by:

    1. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    2. Petr Jansky & Jan Laznicka, 2019. "Tax Treaties Worldwide: Estimating Elasticities and Revenue Foregone," Working Papers IES 2019/33, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2019.
    3. Beer,Sebastian & Loeprick,Jan, 2018. "The Cost and Benefits of Tax Treaties with Investment Hubs : Findings from Sub-Saharan Africa," Policy Research Working Paper Series 8623, The World Bank.
    4. Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.
    5. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
    6. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.

  5. Engelschalk,Michael & Loeprick,Jan, 2015. "MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes," Policy Research Working Paper Series 7449, The World Bank.

    Cited by:

    1. Amodio, Francesco & Choi, Jieun & De Giorgi, Giacomo & Rahman, Aminur, 2022. "Bribes vs. taxes: Market structure and incentives," Journal of Comparative Economics, Elsevier, vol. 50(2), pages 435-453.
    2. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
    3. Gohar S. Sedrakyan, 2017. "The Effects of Presumptive Methods of Taxation on Revenue Mobilization in the Value Added Tax," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1718, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. Feng Wei & Jean-François Wen, 2019. "The Optimal Turnover Threshold and Tax Rate for SMEs," IMF Working Papers 2019/098, International Monetary Fund.
    5. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.

  6. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.

    Cited by:

    1. Favourate Y Sebele-Mpofu & Nomazulu Moyo, 2021. "An Evil to be Extinguished or a Resource to be harnessed-Informal Sector in Developing Countries: A Case of Zimbabwe," Journal of Economics and Behavioral Studies, AMH International, vol. 13(3), pages 53-72.

  7. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.

    Cited by:

    1. Watson Munyanyi & Campion Chiromba, 2015. "Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue," Revista Ad-Minister, Universidad EAFIT, issue 27, pages 27-51, November.
    2. International Monetary Fund, 2014. "The Bahamas: Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 2014/017, International Monetary Fund.
    3. Camelia Surugiu & Marius-Razvan Surugiu, 2017. "The Impact Of Tourism Taxation: Analysis For Romania," Revista de turism - studii si cercetari in turism / Journal of tourism - studies and research in tourism, "Stefan cel Mare" University of Suceava, Romania, Faculty of Economics and Public Administration - Economy, Business Administration and Tourism Department., vol. 24(24), pages 1-6, December.
    4. Jeyacheya, Julia & Hampton, Mark P., 2020. "Wishful thinking or wise policy? Theorising tourism-led inclusive growth: Supply chains and host communities," World Development, Elsevier, vol. 131(C).

  8. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Publications - Reports 10571, The World Bank Group.

    Cited by:

    1. AfDB AfDB, 2016. "North Africa - Working paper - Addressing informality in Egypt," Working Paper Series 2327, African Development Bank.
    2. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
    3. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Publications - Reports 10485, The World Bank Group.
    4. Godwin Dube & Daniela Casale, 2019. "Informal sector taxes and equity: Evidence from presumptive taxation in Zimbabwe," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 47-66, January.
    5. Mpofu Favourate Y Sebele, 2021. "Informal Sector Taxation and Enforcement in African Countries: How plausible and achievable are the motives behind? A Critical Literature Review," Open Economics, De Gruyter, vol. 4(1), pages 72-97, January.
    6. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.

Articles

  1. Sebastian Beer & Jan Loeprick, 2021. "Too high a price? Tax treaties with investment hubs in Sub-Saharan Africa," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(1), pages 113-153, February.

    Cited by:

    1. Mantian Xue & Yuwei Zhang, 2024. "Did tax treaties restrain the profit shifting of Chinese multinationals?," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 160(3), pages 1151-1165, August.
    2. Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias, 2022. "Transfer pricing comparables: Preferring a close neighbor over a far-away peer?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    3. West, Ashley & Wilkinson, Brett, 2024. "What do we know about tax treaties and how can accounting research contribute?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).

  2. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.

    Cited by:

    1. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    2. Mihalyi,David & Scurfield,Thomas, 2020. "How Did Africa's Prospective Petroleum Producers Fall Victim to the Presource Curse ?," Policy Research Working Paper Series 9384, The World Bank.
    3. Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020. "Classification of transfer pricing systems across countries," International Economics, Elsevier, vol. 164(C), pages 151-167.

  3. Miriam Bruhn & Jan Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853, October.

    Cited by:

    1. Alejandro Cid & José María Cabrera & Marianne Bernatzky, 2016. "The effect of one-on-one assistance on the compliance with labor regulation. A field experiment in extremely vulnerable settings," Documentos de Trabajo/Working Papers 1605, Facultad de Ciencias Empresariales y Economia. Universidad de Montevideo..
    2. ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.
    3. Ndlovu N & Shumba V & Vakira E, 2018. "The Influence of Experience and Owner-Managers Education on SME Performance: Case of Motor Spares Enterprises at Kelvin Light Industries in Bulawayo," Journal of Economics and Behavioral Studies, AMH International, vol. 10(4), pages 22-31.
    4. Jessen, Jonas & Kluve, Jochen, 2021. "The effectiveness of interventions to reduce informality in low- and middle-income countries," World Development, Elsevier, vol. 138(C).
    5. Ramalho,Rita & Saltane,Valentina, 2019. "Does Media Stimulate Reform Efforts ?," Policy Research Working Paper Series 8984, The World Bank.
    6. Siahaan, Fernando & Amberger, Harald & Sureth, Caren, 2023. "Turnover-based corporate income taxation and corporate risk-taking," arqus Discussion Papers in Quantitative Tax Research 281, arqus - Arbeitskreis Quantitative Steuerlehre.

  4. Sebastian Beer & Jan Loeprick, 2015. "Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 426-451, June.

    Cited by:

    1. M. Shanmugam, 2020. "Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India," Emerging Economy Studies, International Management Institute, vol. 6(2), pages 223-234, November.
    2. Shouji Fujimoto & Takayuki Mizuno & Atushi Ishikawa, 2022. "Interpolation of non-random missing values in financial statements’ big data using CatBoost," Journal of Computational Social Science, Springer, vol. 5(2), pages 1281-1301, November.
    3. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    4. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre.
    5. Barbara Bratta & Vera Santomartino & Paolo Acciari, 2021. "Assessing profit shifting using Country-by-Country Reports: a non-linear response to tax rate differentials," Working Papers wp2021-11, Ministry of Economy and Finance, Department of Finance.
    6. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
    7. Valeria Merlo & Nadine Riedel & Georg Wamser, 2020. "The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 35-61, February.
    8. Alessio Anzuini & Elena Pisano & Luca Rossi & Alessandra Sanelli & Enrico Tosti & Ernesto Zangari, 2023. "Clever planning or unfair play? Exploring the economic and statistical impacts of tax avoidance by multinationals," Questioni di Economia e Finanza (Occasional Papers) 799, Bank of Italy, Economic Research and International Relations Area.
    9. Salvador Barrios & Diego d'Andria, 2020. "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
    10. Şevkat Özgür & Franz Wirl, 2020. "Cross-Border Mergers and Acquisitions in the Oil and Gas Industry: An Overview," Energies, MDPI, vol. 13(21), pages 1-25, October.
    11. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper 70437, University Library of Munich, Germany.
    12. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
    13. Nadia Accoto & Stefano Federico & Giacomo Oddo, 2023. "Trade in services related to intangibles and the profit shifting hypothesis," Temi di discussione (Economic working papers) 1414, Bank of Italy, Economic Research and International Relations Area.
    14. Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.
    15. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 27-48, June.
    16. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications - Books, The World Bank Group, number 25095.
    17. Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
    18. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
    19. Becker, Johannes & Johannesen, Niels & Riedel, Nadine, 2020. "Taxation and the allocation of risk inside the multinational firm," Journal of Public Economics, Elsevier, vol. 183(C).
    20. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints 130141, ZBW - Leibniz Information Centre for Economics.
    21. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    22. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
    23. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
    24. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 15-21, January.
    25. Martina Baumann & Tobias Boehm & Bodo Knoll & Nadine Riedel, 2020. "Corporate Taxes, Patent Shifting, and Anti-avoidance Rules: Empirical Evidence," Public Finance Review, , vol. 48(4), pages 467-504, July.
    26. Bodo Knoll & Nadine Riedel, 2020. "Patent Shifing and Anti-Tax Avoidance Legislation," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 17(04), pages 25-29, January.
    27. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
    28. Ruud A. de Mooij & Ms. Li Liu, 2018. "At A Cost: the Real Effects of Transfer Pricing Regulations," IMF Working Papers 2018/069, International Monetary Fund.
    29. Todtenhaupt, Maximilian & Voget, Johannes, 2017. "International taxation and productivity effects of M&As," ZEW Discussion Papers 17-014, ZEW - Leibniz Centre for European Economic Research.
    30. Toledo, Katia & Alvarado, Alfredo, 2023. "Tackling BEPS in the Global South: Evidence from Peru’s tax reform," Economic Systems, Elsevier, vol. 47(3).
    31. Kopel, Michael & Löffler, Clemens, 2023. "Tax differences and international location strategies," International Journal of Production Economics, Elsevier, vol. 256(C).
    32. Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias, 2022. "Transfer pricing comparables: Preferring a close neighbor over a far-away peer?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
    33. Gauß, P. & Kortenhaus, M. & Riedel, N. & Simmler, M., 2024. "Leveling the playing field: Constraints on multinational profit shifting and the performance of national firms," Journal of Public Economics, Elsevier, vol. 234(C).
    34. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    35. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
    36. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
    37. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
    38. Katarzyna Bilicka & André Seidel, 2020. "Profit shifting and corruption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
    39. Todtenhaupt, Maximilian & Voget, Johannes, 2018. "International Taxation and Productivity Effects of M&As," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181548, Verein für Socialpolitik / German Economic Association.
    40. Pranvera Shehaj & Alfons J. Weichenrieder, 2024. "Corporate income tax, IP boxes and the location of R&D," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(1), pages 203-242, February.
    41. Bakke, Julia Tropina & Hopland, Arnt Ove & Møen, Jarle, 2019. "Profit shifting and the effect of stricter transfer pricing regulation on tax revenue," Discussion Papers 2019/11, Norwegian School of Economics, Department of Business and Management Science.
    42. Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020. "Classification of transfer pricing systems across countries," International Economics, Elsevier, vol. 164(C), pages 151-167.
    43. Robert Philipowski, 2016. "Should profit shifting be prohibited? The importance of timing," Economics Bulletin, AccessEcon, vol. 36(4), pages 2365-2367.
    44. Laudage Teles, Sabine & Riedel, Nadine & Strohmaier, Kristina, 2024. "On the effects of anti-profit shifting regulations: A developing country perspective," Journal of Public Economics, Elsevier, vol. 235(C).
    45. Manuel Carlos Nogueira & Óscar Afonso, 2019. "Engines of the Skill Premium in the Portuguese Economy," CESifo Economic Studies, CESifo Group, vol. 65(3), pages 318-341.
    46. Julio B. Clempner & Alexander S. Poznyak, 2019. "Solving Transfer Pricing Involving Collaborative and Non-cooperative Equilibria in Nash and Stackelberg Games: Centralized–Decentralized Decision Making," Computational Economics, Springer;Society for Computational Economics, vol. 54(2), pages 477-505, August.
    47. Nerudova, Danuse & Dobranschi, Marian & Solilová, Veronika & Litzman, Marek, 2023. "Onshore and offshore profit shifting and tax revenue losses in the European Union," Economic Modelling, Elsevier, vol. 119(C).
    48. Dekker, Vincent & Strohmaier, Kristina, 2017. "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences 32-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    49. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    50. Bornemann, Tobias & Laplante, Stacie K. & Osswald, Benjamin, 2018. "The effect of intellectual property boxes on innovative activity & effective tax rates," arqus Discussion Papers in Quantitative Tax Research 234, arqus - Arbeitskreis Quantitative Steuerlehre.
    51. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.
    52. Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
    53. Knoll, Bodo & Kruse-Becher, Sanne & Riedel, Nadine, 2023. "The impact of transfer pricing laws on import mis-pricing – Evidence from Denmark," Economics Letters, Elsevier, vol. 233(C).
    54. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
    55. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
    56. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.

Books

  1. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications - Books, The World Bank Group, number 25095.

    Cited by:

    1. Karel Brychta & Aleksandra Sulik-Górecka, 2019. "Legal Regulation for Advance Pricing Agreements in the Czech Republic and Poland - a Comparative Case Study," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 67(1), pages 209-224.
    2. Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov, 2018. "Reform of Transfer Pricing Rules in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 108-119, October.
    3. Romain Houssa & Kelbesa Megersa, 2020. "Capacity Support for Domestic Revenue Mobilization - The case of Belgian development cooperation and partner countries," BeFinD Working Papers 0131, University of Namur, Department of Economics.

  2. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications - Books, The World Bank Group, number 2314.

    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai [Various explanations for tax compliance]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    3. Saudin Terzić, 2017. "Model for determining subjective and objective factors of tax evasion," Notitia - journal for economic, business and social issues, Notitia Ltd., vol. 1(3), pages 49-62, December.
    4. Dai, Zhixin & Hogarth, Robin M. & Villeval, Marie Claire, 2015. "Ambiguity on audits and cooperation in a public goods game," European Economic Review, Elsevier, vol. 74(C), pages 146-162.
    5. Dina Pomeranz & José Vila-Belda, 2019. "Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 755-781, August.
    6. Veale, Michael & Binns, Reuben, 2017. "Fairer machine learning in the real world: Mitigating discrimination without collecting sensitive data," SocArXiv ustxg, Center for Open Science.
    7. Era Dabla-Norris & Florian Misch & Duncan Cleary & Munawer Khwaja, 2020. "The quality of tax administration and firm performance: evidence from developing countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 514-551, June.
    8. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    9. Serdar ÇİÇEK & Hüseyin Güçlü ÇİÇEK & Elif Ayşe ŞAHİN-İPEK, 2019. "Behavioral Approach to Tax Compliance Process: Taxpayer Behaviors and Typologies," Sosyoekonomi Journal, Sosyoekonomi Society.
    10. Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.
    11. Petros Dellaportas & Evangelos Ioannidis & Christos Kotsogiannis, 2021. "Sample size determination for risk‐based tax auditing," Journal of the Royal Statistical Society Series A, Royal Statistical Society, vol. 184(2), pages 479-493, April.
    12. Okunogbe,Oyebola Motunrayo & Santoro,Fabrizio, 2021. "The Promise and Limitations of Information Technology for Tax Mobilization," Policy Research Working Paper Series 9848, The World Bank.
    13. von Haldenwang, Christian, 2020. "Digitalising the fiscal contract: An interdisciplinary framework for empirical inquiry," IDOS Discussion Papers 20/2020, German Institute of Development and Sustainability (IDOS).

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 4 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-PBE: Public Economics (4) 2014-09-05 2015-10-25 2023-01-02 2023-02-20
  2. NEP-IUE: Informal and Underground Economics (2) 2014-09-05 2015-10-25
  3. NEP-PUB: Public Finance (2) 2014-09-05 2023-01-02
  4. NEP-ACC: Accounting and Auditing (1) 2015-10-25
  5. NEP-CWA: Central and Western Asia (1) 2014-09-05
  6. NEP-ENT: Entrepreneurship (1) 2014-09-05
  7. NEP-LAW: Law and Economics (1) 2014-09-05
  8. NEP-SBM: Small Business Management (1) 2014-09-05
  9. NEP-SEA: South East Asia (1) 2023-01-02
  10. NEP-TRA: Transition Economics (1) 2015-10-25

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