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 reported income.

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Year of publication:	2000
Authors:	Bartelsman, Eric J. ; Beetsma, Roel
Publisher:	Amsterdam and Rotterdam : Tinbergen Institute
Subject:	Verrechnungspreis \| Unternehmensbesteuerung \| Steuervermeidung \| Steuereinnahmen \| OECD-Staaten \| Profit shifting \| Transfer pricing \| Corporate tax rates \| STAN database

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Series:	Tinbergen Institute Discussion Paper ; 00-054/2
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	832872547 [GVK] hdl:10419/85476 [Handle] RePEc:dgr:uvatin:20000054 [RePEc]
Classification:	F2 - International Factor Movements and International Business ; H2 - Taxation, Subsidies, and Revenue
Source:	EconStor

Persistent link: https://www.econbiz.de/10010324452