Why pay more? : corporate tax avoidance through transfer pricing in OECD countries

Eric Jan Bartelsman; Roel M. W. J. Beetsma

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:	Rotterdam [u.a.] : Tinbergen Inst.
Subject:	Profit shifting \| Transfer pricing \| Corporate tax rates \| STAN database \| OECD-Staaten \| OECD countries \| Verrechnungspreis \| Steuervermeidung \| Tax avoidance \| Unternehmensbesteuerung \| Corporate taxation \| Steuereinnahmen \| Tax revenue

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Extent:	Online-Ressource (20 S.) graph. Darst.
Series:	Discussion paper / Tinbergen Institute. - Rotterdam [u.a.] : [Verlag nicht ermittelbar], ISSN 0929-0834, ZDB-ID 2435783-2. - Vol. 2000,054
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Systemvoraussetzungen: Acrobat Reader
Other identifiers:	hdl:10419/85476 [Handle]
Classification:	F2 - International Factor Movements and International Business ; H2 - Taxation, Subsidies, and Revenue
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011303877