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Global Tax Norms and Regional Challenges: Evaluating BEPS Through the TAPS Index in Latin America

Bou López, María LU and de Kock, Helen (2025) EKHS42 20251
Department 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)
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author
Bou López, María LU and de Kock, Helen
supervisor
organization
course
EKHS42 20251
year
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}},
}