Download This PaperThe BEPS Effect: New International Tax Rules Could Kill US Jobs
Progressive Policy Institute, Policy Brief, 2015
10 Pages Posted: 21 Nov 2016
Date Written: June 2015
Abstract
It is now the middle of 2015, and the broad outlines of the new BEPS principles are becoming clear. This paper examines these new principles, as laid out by the BEPS project, and analyzes their likely impact on tax revenues and jobs. We find that unless Congress and the Obama Administration act quickly to reform the U.S. corporate tax system, the BEPS principles give multinationals a very strong incentive to move high-paying creative and research jobs from the United States to Europe.
Keywords: BEPS, international taxes, innovation
JEL Classification: F23
Suggested Citation: Suggested Citation
Mandel, Michael, The BEPS Effect: New International Tax Rules Could Kill US Jobs (June 2015). Progressive Policy Institute, Policy Brief, 2015, Available at SSRN: https://ssrn.com/abstract=2872250 or http://dx.doi.org/10.2139/ssrn.2872250
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