Three Essays on Corporate Tax Base Erosion and Profit Shifting in the Extractives Sector

Devika Bhatia

doi:10.26182/kmzv-vz93

Three Essays on Corporate Tax Base Erosion and Profit Shifting in the Extractives Sector

Devika Bhatia

UWA Business School

Research output: Thesis › Doctoral Thesis

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Abstract

This thesis is a collection of three empirical studies that investigate the magnitude of tax motivated income shifting by mining multinationals in the extractives sector, analyse the effect of these activities on the tax base of resource rich countries and provide evidence-based policy advise on alternate corporate tax policies.

Original language	English
Qualification	Doctor of Philosophy
Awarding Institution	The University of Western Australia
Supervisors/Advisors	Chatterjee, Ishita, Supervisor Chen, Shawn, Supervisor Krever, Rick, Supervisor
Award date	15 May 2023
DOIs	https://doi.org/10.26182/kmzv-vz93
Publication status	Unpublished - 2022

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10.26182/kmzv-vz93

THESIS - DOCTOR OF PHILOSOPHY - BHATIA Devika - 2023
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title = "Three Essays on Corporate Tax Base Erosion and Profit Shifting in the Extractives Sector",

abstract = "This thesis is a collection of three empirical studies that investigate the magnitude of tax motivated income shifting by mining multinationals in the extractives sector, analyse the effect of these activities on the tax base of resource rich countries and provide evidence-based policy advise on alternate corporate tax policies.",

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AB - This thesis is a collection of three empirical studies that investigate the magnitude of tax motivated income shifting by mining multinationals in the extractives sector, analyse the effect of these activities on the tax base of resource rich countries and provide evidence-based policy advise on alternate corporate tax policies.

KW - Mining Tax

KW - corporate tax

KW - econometrics

KW - tax law

U2 - 10.26182/kmzv-vz93

DO - 10.26182/kmzv-vz93

M3 - Doctoral Thesis

ER -

Three Essays on Corporate Tax Base Erosion and Profit Shifting in the Extractives Sector

Abstract

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