How Long to Read Exploring Residual Profit Allocation
By Sebastian Beer
How Long Does it Take to Read Exploring Residual Profit Allocation?
It takes the average reader and 51 minutes to read Exploring Residual Profit Allocation by Sebastian Beer
Assuming a reading speed of 250 words per minute. Learn more
Description
Schemes of residual profit allocation (RPA) tax multinationals by allocating their ‘routine’ profits to countries in which their activities take place and sharing their remaining ‘residual’ profit across countries on some formulaic basis. They have recently and rapidly come to prominence in policy discussions, yet almost nothing is known about their impact on revenue, investment and efficiency. This paper explores these issues, conceptually and empirically. It finds residual profits to be substantial, but concentrated in a relatively few MNEs, headquartered in few countries. The impact on tax revenue of reallocating excess profits under RPA, while adverse for investment hubs, appears beneficial for lower income countries even when the formula allocates by destination-based sales. The impact on investment incentives is ambiguous and specific both to countries and MNE groups; only if the rate of tax on routine profits is low does aggregate efficiency seem likely to increase.
How long is Exploring Residual Profit Allocation?
Exploring Residual Profit Allocation by Sebastian Beer is 51 pages long, and a total of 12,801 words.
This makes it 17% the length of the average book. It also has 16% more words than the average book.
How Long Does it Take to Read Exploring Residual Profit Allocation Aloud?
The average oral reading speed is 183 words per minute. This means it takes 1 hour and 9 minutes to read Exploring Residual Profit Allocation aloud.
What Reading Level is Exploring Residual Profit Allocation?
Exploring Residual Profit Allocation is suitable for students ages 8 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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