IMF Publications by Author
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Beer, Sebastian:
2021
Title: Tax Avoidance in Sub-Saharan Africa’s Mining Sector
Series: Departmental Paper No 2021/022
Date: September 28, 2021
Subject: Corporate income tax Corporate taxes Economic sectors Mining sector Tax incentives Tax policy Taxes Withholding tax
Title: Digitalization and Taxation in Asia
Series: Departmental Paper No 2021/017
Date: September 14, 2021
Subject: Revenue administration Tax policy Taxes Technology
Title: Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Series: Working Paper No. 2021/009
Date: January 15, 2021
Subject: Corporate income tax Mining sector Natural resources Tax avoidance Transfer pricing rules
2020
Title: Exploring Residual Profit Allocation
Series: Working Paper No. 2020/049
Date: February 28, 2020
Subject: Average effective tax rate Corporate income tax Financial institutions Income Marginal effective tax rate National accounts Revenue administration Stocks Tax policy Taxes
2019
Title: Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion
Series: Working Paper No. 2019/286
Date: December 20, 2019
Subject: Anti-money laundering and combating the financing of terrorism (AML/CFT) Bank deposits Banking Crime Double taxation Financial services Offshore financial centers Personal income tax Revenue administration Tax evasion Taxes
Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Series: Working Paper No. 2019/223
Date: October 11, 2019
Subject: Auditing National accounts Personal income Public financial management (PFM) Revenue administration Tax assessments Tax auditing and verification Tax return filing compliance
2018
Title: The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
Series: Working Paper No. 2018/227
Date: October 24, 2018
Subject: Balance of payments Corporate income tax Double taxation Foreign direct investment Revenue administration Taxes Withholding tax
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 2018/168
Date: July 23, 2018
Subject: Corporate income tax Corporate taxes National accounts Personal income Revenue administration Tax avoidance Taxes
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 2018/166
Date: July 13, 2018
Subject: Average effective tax rate Corporate income tax Effective tax rate Marginal effective tax rate Revenue administration Tax policy Taxes