IDEAS home Printed from https://ideas.repec.org/h/spr/prbchp/978-3-031-62998-3_10.html
   My bibliography  Save this book chapter

A Selected Literature Review of the Macro Determinants of Base Erosion and Profit Shifting (BEPS)

In: Financial Markets and Corporate Reporting under Geopolitical Risks

Author

Listed:
  • Athanasios G. Vasilakis

    (International Hellenic University)

  • Vasileios Vlachos

    (International Hellenic University)

Abstract

A selected literature review of the macro determinants of Base Erosion and Profit Shifting (BEPS) is the main purpose of this study. This was achieved by the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) method, which was conducted using five databases (ABI-ProQuest, EBSCO, Google Scholar, Scopus, and Web of Science) published between 2003 and 2022. This selected review is based on 30 studies out of 16,700 (the larger number from Google Scholar) that were identified. The 30 selected articles were retrieved as triple listed journals in Scopus, The Chartered Association of Business Schools (ABS), and Web of Science (WoS). Our approach identifies the serious macroeconomic determinants and parameters that BEPS causes, such as severe acute international tax avoidance, which has a destructive impact on global and European economies.

Suggested Citation

  • Athanasios G. Vasilakis & Vasileios Vlachos, 2024. "A Selected Literature Review of the Macro Determinants of Base Erosion and Profit Shifting (BEPS)," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Financial Markets and Corporate Reporting under Geopolitical Risks, chapter 0, pages 147-159, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-62998-3_10
    DOI: 10.1007/978-3-031-62998-3_10
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prbchp:978-3-031-62998-3_10. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.