Transfer pricing policy and the intensity of tax rate competition

This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high-tax countries may lead to more aggressive tax rate competition by low-tax countries.

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Year of publication:	2012
Authors:	Becker, Johannes ; Fuest, Clemens
Published in:	Economics Letters. - Elsevier, ISSN 0165-1765. - Vol. 117.2012, 1, p. 146-148
Publisher:	Elsevier
Subject:	Corporate taxation \| Profit shifting \| Tax competition

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Type of publication:	Article
Classification:	H25 - Business Taxes and Subsidies ; F23 - Multinational Firms; International Business
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010580452