S
Sebastian Beer
10 works on record
Works
Exploring Residual Profit Allocation
Exploring Residual Profit Allocation
2020
International Corporate Tax Avoidance
International Corporate Tax Avoidance
2018
Tax Spillovers from US Corporate Income Tax Reform
Tax Spillovers from US Corporate Income Tax Reform
2018
Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries
Hidden Treasure
Hidden Treasure
Cost and Benefits of Tax Treaties with Investment Hubs
Cost and Benefits of Tax Treaties with Investment Hubs
Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers
Keeping It Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing
Keeping It Simple-Efficiency Costs of Fixed Margin Regimes in Transfer Pricing
How to Evaluate Tax Expenditures
How to Evaluate Tax Expenditures
Coming Clean on Your Taxes
Coming Clean on Your Taxes