Global Tax Norms and Regional Challenges: Evaluating BEPS Through the TAPS Index in Latin America
(2025) EKHS42 20251Department of Economic History
- Abstract
- This thesis investigates the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan on corporate tax revenue in Latin America. To evaluate the policy implementation, we construct the Tax Avoidance Policy Score (TAPS), a composite index measuring anti-avoidance efforts aligned with BEPS minimum standards from 2000 to 2021. Using a staggered difference-in-differences approach and mediation analysis, we asses a causal chain in which BEPS membership leads to the adoption of anti-avoidance measures, which in turn influence corporate tax revenues. The findings show that BEPS membership is significantly associated with stronger anti-avoidance policy adoption, especially in larger economies, but these effects materialize only... (More)
- This thesis investigates the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan on corporate tax revenue in Latin America. To evaluate the policy implementation, we construct the Tax Avoidance Policy Score (TAPS), a composite index measuring anti-avoidance efforts aligned with BEPS minimum standards from 2000 to 2021. Using a staggered difference-in-differences approach and mediation analysis, we asses a causal chain in which BEPS membership leads to the adoption of anti-avoidance measures, which in turn influence corporate tax revenues. The findings show that BEPS membership is significantly associated with stronger anti-avoidance policy adoption, especially in larger economies, but these effects materialize only after a delay of three to four years. However, these regulatory changes do not consistently lead to higher corporate tax revenues. The key findings suggest that institutional capacity and enforcement are critical to translating global tax norms into fiscal gains. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9200214
- author
- Bou López, María LU and de Kock, Helen
- supervisor
-
- Åsa Hansson LU
- organization
- course
- EKHS42 20251
- year
- 2025
- type
- H2 - Master's Degree (Two Years)
- subject
- keywords
- BEPS, tax avoidance, TAPS index, Latin America, international tax policy, difference-in-differences
- language
- English
- id
- 9200214
- date added to LUP
- 2025-06-17 14:27:21
- date last changed
- 2025-06-17 14:27:21
@misc{9200214, abstract = {{This thesis investigates the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan on corporate tax revenue in Latin America. To evaluate the policy implementation, we construct the Tax Avoidance Policy Score (TAPS), a composite index measuring anti-avoidance efforts aligned with BEPS minimum standards from 2000 to 2021. Using a staggered difference-in-differences approach and mediation analysis, we asses a causal chain in which BEPS membership leads to the adoption of anti-avoidance measures, which in turn influence corporate tax revenues. The findings show that BEPS membership is significantly associated with stronger anti-avoidance policy adoption, especially in larger economies, but these effects materialize only after a delay of three to four years. However, these regulatory changes do not consistently lead to higher corporate tax revenues. The key findings suggest that institutional capacity and enforcement are critical to translating global tax norms into fiscal gains.}}, author = {{Bou López, María and de Kock, Helen}}, language = {{eng}}, note = {{Student Paper}}, title = {{Global Tax Norms and Regional Challenges: Evaluating BEPS Through the TAPS Index in Latin America}}, year = {{2025}}, }