BEPS and the law of unintended consequences

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The OECD’s recent release of the Action Plan on Base Erosion and Profit Shifting is an important milestone in its overall project on base erosion and profit shifting (BEPS). The scope of the project and the relative speed with which the OECD has acted highlights the top-down impetus behind the project. It also indicates significant buy-in from political leadership across countries and a consensus on the importance of the issue. All of this underscores the likelihood that the BEPS action plan, and the BEPS project in general, will lead to important changes to the international tax regime.

BEPS and the Law of Unintended Consequences
BEPS and the Law of Unintended Consequences
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About the Author

 

Aparna
Mathur
  • Aparna Mathur is an economist who writes about taxes and wages. She has been a consultant to the World Bank and has taught economics at the University of Maryland. Her work ranges from research on carbon taxes and the impact of state health insurance mandates on small firms to labor market outcomes. Her research on corporate taxation includes the widely discussed coauthored 2006 "Wages and Taxes" paper, which explored the link between corporate taxes and manufacturing wages.
  • Phone: 202-828-6026
    Email: amathur@aei.org
  • Assistant Info

    Name: Hao Fu
    Phone: 202-862-5214
    Email: hao.fu@aei.org

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