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Jan Loeprick

Personal Details

First Name:Jan
Middle Name:
Last Name:Loeprick
Suffix:
RePEc Short-ID:plo462
[This author has chosen not to make the email address public]

Affiliation

Poverty Reduction and Economic Management Network (PREM)
World Bank Group

Washington, District of Columbia (United States)
http://www.worldbank.org/prem

: (202) 477-1234

1818 H Street, N.W., Washington, DC 20433
RePEc:edi:prewbus (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Books

Working papers

  1. Balabushko,Oleksii & Beer,Sebastian & Loeprick,Jan & Pinto Vallada,Felipe, 2017. "The direct and indirect costs of tax treaty policy : evidence from Ukraine," Policy Research Working Paper Series 7982, The World Bank.
  2. Engelschalk,Michael & Loeprick,Jan, 2015. "MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes," Policy Research Working Paper Series 7449, The World Bank.
  3. Bruhn Bruhn & Jan Loeprick, 2014. "Do Special Tax Regimes for Micro and Small Enterprises Encourage Formal Firm Creation?," World Bank Other Operational Studies 23656, The World Bank.
  4. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
  5. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Other Operational Studies 10485, The World Bank.
  6. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Other Operational Studies 10571, The World Bank.

Articles

  1. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
  2. Miriam Bruhn & Jan Loeprick, 2016. "Small business tax policy and informality: evidence from Georgia," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(5), pages 834-853, October.
  3. Sebastian Beer & Jan Loeprick, 2015. "Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 426-451, June.

Books

  1. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications, The World Bank, number 25095, July.
  2. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications, The World Bank, number 2314, July.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Working papers

  1. Engelschalk,Michael & Loeprick,Jan, 2015. "MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes," Policy Research Working Paper Series 7449, The World Bank.

    Cited by:

    1. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.

  2. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Other Operational Studies 10485, The World Bank.

    Cited by:

    1. Watson Munyanyi & Campion Chiromba, 2015. "Incentivos fiscales y expansión de las inversiones: la industria del turismo en Zimbabue," REVISTA AD-MINISTER, UNIVERSIDAD EAFIT, issue 27, pages 27-51, November.
    2. International Monetary Fund, 2014. "The Bahamas; Tax Reforms for Increased Buoyancy," IMF Staff Country Reports 14/17, International Monetary Fund.

  3. Jan Loeprick, 2009. "Small Business Taxation : Reform to Encourage Formality and Firm Growth," World Bank Other Operational Studies 10571, The World Bank.

    Cited by:

    1. AfDB AfDB, 2016. "North Africa - Working paper - Addressing informality in Egypt," Working Paper Series 2327, African Development Bank.
    2. Bruhn, Miriam & Loeprick, Jan, 2014. "Small business tax policy, informality, and tax evasion -- evidence from Georgia," Policy Research Working Paper Series 7010, The World Bank.
    3. Laurent Corthay & Jan Loeprick, 2010. "Taxing Tourism in Developing Countries : Principles for Improving the Investment Climate Through Simple, Fair, and Transparent Taxation," World Bank Other Operational Studies 10485, The World Bank.
    4. Anuradha Joshi & Wilson Prichard & Christopher Heady, 2014. "Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research," Journal of Development Studies, Taylor & Francis Journals, vol. 50(10), pages 1325-1347, November.

Articles

  1. Sebastian Beer & Jan Loeprick, 2015. "Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(3), pages 426-451, June.

    Cited by:

    1. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo Group Munich.
    2. Diego d'Andria & Dimitrios Pontikakis & Agnieszka Skonieczna, 2017. "Towards a European R&D Incentive? An assessment of R&D Provisions under a Common Corporate Tax Base," JRC Working Papers on Taxation & Structural Reforms 2017-03, Joint Research Centre (Seville site).
    3. Beer, Sebastian & Loeprick, Jan, 2017. "Taxing income in the oil and gas sector — Challenges of international and domestic profit shifting," Energy Economics, Elsevier, vol. 61(C), pages 186-198.
    4. Shafik Hebous & Alfons J. Weichenrieder, 2015. "What Do We Know about the Tax Planning of German-based Multinational Firms?," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 15-21, January.
    5. Kari Seppo, 2015. "Corporate tax in an international environment – Problems and possible remedies," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 1-16, September.
    6. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper 70437, University Library of Munich, Germany.
    7. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
    8. Salvador Barrios & Diego d'Andria, 2016. "Estimating corporate profit shifting with firm-level panel data: time trends and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre (Seville site).
    9. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 27-48, June.
    10. Robert Philipowski, 2016. "Should profit shifting be prohibited? The importance of timing," Economics Bulletin, AccessEcon, vol. 36(4), pages 2365-2367.
    11. Valeria Merlo & Nadine Riedel & Georg Wamser, 2015. "The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates," CESifo Working Paper Series 5449, CESifo Group Munich.
    12. Joel Cooper & Randall Fox & Jan Loeprick & Komal Mohindra, 2016. "Transfer Pricing and Developing Economies," World Bank Publications, The World Bank, number 25095, July.
    13. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints 130141, ZBW - German National Library of Economics.
    14. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo Group Munich.
    15. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    16. Dekker, Vincent & Strohmaier, Kristina, 2017. "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences 32-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
    17. Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
    18. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    19. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
    20. Todtenhaupt, Maximilian & Voget, Johannes, 2017. "International taxation and productivity effects of M&As," ZEW Discussion Papers 17-014, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
    21. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.

Books

  1. Munawer Sultan Khwaja & Rajul Awasthi & Jan Loeprick, 2011. "Risk-Based Tax Audits : Approaches and Country Experiences," World Bank Publications, The World Bank, number 2314, July.

    Cited by:

    1. Jaime Vázquez-Caro & Richard M. Bird, 2011. "Benchmarking Tax Administrations in Developing Countries: A Systemic Approach," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    2. Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
    3. Semjén, András, 2017. "Az adózói magatartás különféle magyarázatai
      [Various explanations for tax compliance]
      ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 140-184.
    4. Dai, Zhixin & Hogarth, Robin M. & Villeval, Marie Claire, 2015. "Ambiguity on audits and cooperation in a public goods game," European Economic Review, Elsevier, vol. 74(C), pages 146-162.

More information

Research fields, statistics, top rankings, if available.

Statistics

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 2 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-IUE: Informal & Underground Economics (2) 2014-09-05 2015-10-25. Author is listed
  2. NEP-PBE: Public Economics (2) 2014-09-05 2015-10-25. Author is listed
  3. NEP-ACC: Accounting & Auditing (1) 2015-10-25. Author is listed
  4. NEP-CWA: Central & Western Asia (1) 2014-09-05. Author is listed
  5. NEP-ENT: Entrepreneurship (1) 2014-09-05. Author is listed
  6. NEP-LAW: Law & Economics (1) 2014-09-05. Author is listed
  7. NEP-PUB: Public Finance (1) 2014-09-05. Author is listed
  8. NEP-SBM: Small Business Management (1) 2014-09-05. Author is listed
  9. NEP-TRA: Transition Economics (1) 2015-10-25. Author is listed

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