Page 14 - Working Paper (Measuring BEPS and Its Countermeasures in Indonesia: A Preliminary Research Guide)

DDTC Working Paper 1717
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Table 2. Summary of Existing BEPS and Counter-BEPS Measurements

Results
Dependent
Authors Scope of Research Semi-Elasticity
Variable Coefficient toward Other Form of
CIT Rate Difference Coefficient/Result
104 countries FDI Inflow (%
UNCTAD (2015) - 0,097 -
before 2013 PDB)
- 0,192 (Non-
OECD countries)
103 countries,
IMF (2014) between 1980- CIT Base -
2013 (% PDB) - 0,235 (low and
middle income
Macro Approach UNCTAD (2015) FDI data from IMF FDI rate of return - 0.115 (developing
countries)

countries) and
Coordinated Direct
0.054 (developed
Investment Survey
responding to
(CDIF) countries)
Offshore Indicator
- 0,34 (OECD
1980-2013 (173 CIT Base countries)
Crivelli, De Mooij countries) (% PDB)
and Keen (2015) -
- 0,44 (Non-OECD
countries)
Hines and Rice 1982 (United Corporate pre-tax - 2,3 -
(1994) States MNEs) reported profit
European
Huizinga and countries before Corporate pre-tax - 1,3 -
Laeven (2008) reported profit
1999
European
De Mooij and Corporate pre-tax
Ederveen (2008) countries before reported profit - 1,2 -
2005
US MNEs
Clausing (2009) between 1982- Corporate pre-tax - 0.5
profit
2004
Affiliated company
located in Europe, Corporate pre-tax
Dischinger (2010) between 1995- reported profit - 0,7 -
Micro Approach Moen et al (2011) German MNEs Internal and Between - 0.294 -
2005
external debt-to-
to - 0.132
asset ratio

Heckemeyer and Various countries Corporate pre-tax
based on
Overesch (2013) consensus, before reported profit - 0,8 -
2013
Weyzig (2013) MNEs in many Effective 5% of missed tax
countries affected corporate tax - revenues (developing
by Dutch tax abroad countries)
system in 2005
The existence of
debt securities
increase debt ratio
Debt-ratio - by 0.12%, while the
existence of issuing
SPEs increase debt
ratio by 0.13%