Transfer pricing under an origin based VAT system

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.

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Year of publication:	1995
Authors:	Genser, Bernd ; Schulze, Günther G.
Institutions:	Fachbereich Wirtschaftswissenschaften, Universität Konstanz
Subject:	International taxation \| transfer pricing \| value-added taxation

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Extent:	application/pdf
Series:	Discussion Papers, Series II.
Type of publication:	Book / Working Paper
Notes:	Number 271
Classification:	H21 - Efficiency; Optimal Taxation ; H26 - Tax Evasion ; H87 - International Fiscal Issues ; F15 - Economic Integration
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010986309