IMF Publications by Author
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Sebastian Beer:
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. 20/49
Date: February 28, 2020
Subject: Effective tax rate Gross capital formation Low-income developing countries Marginal effective tax rate Tax revenue
2019
Title: Hidden Treasure: The Impact of Automatic Exchange of Information on Cross-Border Tax Evasion
Series: Working Paper No. 19/286
Date: December 20, 2019
Subject: Bank accounting Financial institutions Interest rate differential Tax evasion Tax revenue
Title: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Series: Working Paper No. 19/223
Date: October 11, 2019
Subject: Audit process Tax auditing Tax evasion Tax returns Tax revenue
2018
Title: The Cost and Benefits of Tax Treaties with Investment Hubs: Findings from Sub-Saharan Africa
Series: Working Paper No. 18/227
Date: October 24, 2018
Subject: Double taxation Foreign direct investment Resource mobilization Sub-Saharan Africa Tax policy Tax revenues
Title: International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots
Series: Working Paper No. 18/168
Date: July 23, 2018
Subject: Corporate profits Corporate taxes Multinational corporations Tax compliance Transfer pricing
Title: Tax Spillovers from US Corporate Income Tax Reform
Series: Working Paper No. 18/166
Date: July 13, 2018
Subject: Corporate income taxes Corporate profits Effective tax rate Spillovers Tax competition Tax reforms United States