How Long to Read Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries

How Long Does it Take to Read Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries?

It takes the average reader and 30 minutes to read Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries by Sebastian Beer

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

Description

Profit shifting remains a key concern in international tax system debate, but discussions are largely based on aggregate estimates, with less attention paid to individual sectors. Drawing on a novel dataset, we quantify tax avoidance risks in the extractive industries, a sector which is revenue critical for many developing economies. We find that a one percentage point increase in the domestic corporate tax rate has historically reduced sectoral profits by slightly over 3 percent; and the response tends to be more pronounced among mining than among hydrocarbon firms. There is only weak evidence transfer pricing rules contain tax minimization efforts of MNEs in our sample, but interest limitation rules (e.g., thin capitalization or earnings based rules) do reduce the observable extent of profit shifting. Our findings highlight the challenge of taxing income in the natural resource sector and suggest how fiscal regime design might be strengthened.

How long is 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 by Sebastian Beer is 30 pages long, and a total of 7,500 words.

This makes it 10% the length of the average book. It also has 9% more words than the average book.

How Long Does it Take to Read Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries Aloud?

The average oral reading speed is 183 words per minute. This means it takes and 40 minutes to read Is There Money on the Table? Evidence on the Magnitude of Profit Shifting in the Extractive Industries aloud.

What Reading Level is 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 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 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 by Sebastian Beer is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

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