Chapter 5: A Corporate Tax Policy Agenda for Lower-Income Countries
Durst, Michael C.
MetadataShow full item record
In the preceding four chapters of this book, I have sought to explore (i) the economic and political roots of base erosion and profit shifting in lower-income countries and (ii) the recent (and continuing) efforts of the OECD and other international organizations to redress the problem, in connection with the BEPS studies. Based on the analyses in these prior chapters, I offer in this chapter suggestions for policy initiatives that seem especially promising for lower-income countries. These include some measures recommended by the BEPS studies and others that are outside their scope.