How Long to Read International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots

By Sebastian Beer

How Long Does it Take to Read International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots?

It takes the average reader and 45 minutes to read International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by Sebastian Beer

Assuming a reading speed of 250 words per minute. Learn more

Description

This paper reviews the rapidly growing empirical literature on international tax avoidance by multinational corporations. It surveys evidence on main channels of corporate tax avoidance including transfer mispricing, international debt shifting, treaty shopping, tax deferral and corporate inversions. Moreover, it performs a meta analysis of the extensive literature that estimates the overall size of profit shifting. We find that the literature suggests that, on average, a 1 percentage-point lower corporate tax rate will expand before-tax income by 1 percent—an effect that is larger than reported as the consensus estimate in previous surveys and tends to be increasing over time. The literature on tax avoidance still has several unresolved puzzles and blind spots that require further research.

How long is International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots?

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots by Sebastian Beer is 45 pages long, and a total of 11,475 words.

This makes it 15% the length of the average book. It also has 14% more words than the average book.

How Long Does it Take to Read International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots Aloud?

The average oral reading speed is 183 words per minute. This means it takes 1 hour and 2 minutes to read International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots aloud.

What Reading Level is International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots?

International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots 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.

Where Can I Buy International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots?

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