Concepedia

Base Erosion

Base Erosion is a fiscal phenomenon in international taxation whereby multinational enterprises exploit gaps and mismatches in tax rules to artificially shift profits to low- or no-tax jurisdictions, thereby eroding the taxable income base of higher-tax countries.

120

Publications

5K

Citations

183

Authors

111

Institutions

Publications per year

2017–2026

43

Parents

Children

Publications

120

Base Erosion, Profit Shifting and Developing Countries

Ernesto Crivelli, Michael Keen, Ruud de Mooij · FinanzArchiv Public Finance Analysis · 2016 · 250 citations

, , +17

THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND

Kimberly A. Clausing · National Tax Journal · 2016 · 216 citations

, , +17

Base Erosion, Profit Shifting and Developing Countries

Ernesto Crivelli, Ruud de Mooij, Michael Keen · IMF Working Paper · 2015 · 203 citations · Full text

, , +17

Spillovers in International Corporate Taxation

MF Policy Paper · 2014 · 167 citations

, , +16

Base Erosion, Profit Shifting and Developing Countries

Ernesto Crivelli, Ruud de Mooij, Michael Keen · SSRN Electronic Journal · 2015 · 135 citations · Full text

, , +17

1–5 of 120

Authors

183

  1. YB
    Yariv Brauner

    University of Florida, United States

    4 publications · 88 citations

    4

    h-index

  2. KA
    Kimberly A. Clausing

    Reed College, United States

    3 publications · 317 citations

    3

    h-index

  3. RD
    Ruud de Mooij

    International Monetary Fund, United States

    3 publications · 588 citations

    3

    h-index

  4. EC
    Ernesto Crivelli

    International Monetary Fund, United States

    3 publications · 588 citations

    3

    h-index

  5. JE
    Joachim Englisch

    University of Münster, Germany

    3 publications · 109 citations

    3

    h-index

1–5 of 183

Institutions

111

  1. International Monetary Fund

    Washington D.C., United States

    4 h-index

    7 publications

    703 citations

  2. University of Oxford

    Oxford, United Kingdom

    4 h-index

    6 publications

    452 citations

  3. Freie Universität Berlin

    Berlin, Germany

    4 h-index

    8 publications

    302 citations

  4. University of Florida

    Gainesville, United States

    4 h-index

    4 publications

    88 citations

  5. Centre for European Economic Research

    Mannheim, Germany

    3 h-index

    7 publications

    147 citations

  6. Institute for Fiscal Studies

    London, United Kingdom

    3 h-index

    6 publications

    589 citations

  7. University of Michigan

    Ann Arbor, United States

    3 h-index

    3 publications

    133 citations

  8. German Institute for Economic Research

    Berlin, Germany

    3 h-index

    4 publications

    129 citations

1–8 of 111

Venues

  1. SSRN Electronic Journal

    Repository · 29 publications · 1K citations

    18

    h-index

  2. Bulletin for international taxation

    9 publications · 285 citations

    9

    h-index

  3. National Tax Journal

    NTJ · 5 publications · 276 citations

    5

    h-index

  4. Fiscal Studies

    4 publications · 272 citations

    4

    h-index

  5. Intertax

    3 publications · 70 citations

    3

    h-index

1–5