Article in Journal
Base Erosion and Profit Shifting: A Simple Conceptual Framework
Dhammika Dharmapala
Ifo Institute, Munich, 2014
in: CESifo DICE Report 12 (4), 08-14
Ifo Institute, Munich, 2014
in: CESifo DICE Report 12 (4), 08-14
![](https://www.ifo.de/DocImg/dicereport414-forum2.jpg?c=1689236974)
JEL Classification: F230, H250, H320
Included in
Journal (Complete Issue)
CESifo DICE Report 4/2014 (Winter): Profit Shifting
Ifo Institute, Munich, 2014