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| Type | Master's Thesis |
| Scope | Discipline-based scholarship |
| Title | Measuring Base Erosion and Profit Shifting (BEPS) with a Difference-In-Difference Empirical Study |
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| Institution | University of Zurich |
| Faculty | Faculty of Economics, Business Administration and Information Technology |
| Number of Pages | 42 |
| Date | 2015 |
| Abstract Text | One of the main topics discussed on the international stage today is the issue of tax avoidance, often referred to as Base Erosion and Profit Shifting (BEPS). Starting from the mutual agreements between states on double taxation, this paper outlines the development of legal and economic conditions that led to the current problem of double non-taxation, analysing the present situation more closely. Furthermore, motivated by the attempt to reform the international system of taxation, this paper tries to quantify the magnitude of tax avoidance. By constructing a new research strategy based on a recently developed approach, this work provides robust direct evidence for the presence of BEPS in the current economy. Moreover, it also outlines the important changes that took place on the international stage and tries to incorporate them into the study. Founding on empirical evidence, it confirms the necessity for a new international tax regime and tries to understand the future challenges the latter will have to face. |
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