Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries

This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a substantial share of the revenues from a unilateral increase in the corporate tax rate is lost because of a decline in <I>reported</I> income.

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Year of publication:	2000-07-05
Authors:	Bartelsman, Eric J. ; Beetsma, Roel M.W.J.
Institutions:	Tinbergen Institute
Subject:	Profit shifting \| Transfer pricing \| Corporate tax rates \| STAN database

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Extent:	application/pdf
Series:	Tinbergen Institute Discussion Papers.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series Tinbergen Institute Discussion Papers Number 00-054/2
Classification:	F2 - International Factor Movements and International Business ; H2 - Taxation, Subsidies, and Revenue
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005450806