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A Negotiation-Based Model of Tax-Induced Transfer Pricing

Becker, Johannes; Davies, Ronald B. - CESifo - 2014

negotiation model replicates the predictions on the tax rate effects on transfer pricing, while adding new predictions. Profit … in both countries. Most importantly, profit shifting occurs even if tax enforcement is perfect. We analyze the effects of …

Persistent link: https://www.econbiz.de/10010877753

Unobserved Tax Avoidance and the Tax Elasticity of FDI

Egger, Peter; Merlo, Valeria; Wamser, Georg - CESifo - 2014

profit taxes is inherently unobservable to the researcher. To address this problem, we use a finite mixture modeling approach … find that investments of tax avoiders do not respond to host-country profit taxes at all, while those of non-avoiders do … profit tax rate of a host country is found to reduce the fixed assets of non-avoiders in that host country by 0.81%. …

Persistent link: https://www.econbiz.de/10010877852

Who Participates in Tax Avoidance?

Alstadsæter, Annette; Jacob, Martin - CESifo - 2013

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...

Persistent link: https://www.econbiz.de/10010877932

International Debt Shifting: Do Multinationals Shift Internal or External Debt?

Møen, Jarle; Schindler, Dirk; Schjelderup, Guttorm; … - CESifo - 2011

Multinational companies can exploit the tax advantage of debt more aggressively than national companies by shifting debt from affiliates in low tax countries to affiliates in high tax countries. Previous papers have either omitted internal debt or external debt from the analysis. We are the...

Persistent link: https://www.econbiz.de/10009221552

Money at the Docks of Tax Havens: A Guide

Hebous, Shafik - CESifo - 2011

This essay critically revisits the roles and influences of tax havens in the world economy. It combines various massages of available studies in one scheme, documents a number of observations, and proposes several issues for future research.

Persistent link: https://www.econbiz.de/10009320788

A Journey from a Corruption Port to a Tax Haven

Hebous, Shafik; Lipatov, Vilen - CESifo - 2011

We sketch a model according to which tax havens attract corporate income generated in corrupted countries. In our framework, tax havens have two opposite effects on welfare. First, tax havens’ services have a positive effect on welfare through encouraging investment by firms fearing...

Persistent link: https://www.econbiz.de/10009352225

The Elasticity of Taxable Income and Income-Shifting: What is "Real" and What is Not?

Harju, Jarkko; Matikka, Tuomas - CESifo - 2014

Previous literature shows that income taxation significantly affects the behavior of high-income earners and business owners. However, it is still unclear how much of the response is due to changes in effort and other real economic activity, and how much is caused by tax avoidance and tax...

Persistent link: https://www.econbiz.de/10010812494

On the Redistributive Properties of Presumptive Taxation

Balestrino, Alessandro; Galmarini, Umberto - CESifo - 2005

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://www.econbiz.de/10005765838

Tax Avoidance, Endogenous Social Norms, and the Comparison Income Effect

Balestrino, Alessandro - CESifo - 2006

We present a model of income tax avoidance with heterogeneous agents, assuming the presence of a comparison income effect and of a psychic cost (disutility) of tax dodging. We analyse the policy preferences of the agents, and identify a median-voter political equilibrium. Paralleling previous...

Persistent link: https://www.econbiz.de/10005766187

Profit Shifting in the EU: Evidence from Germany

Weichenrieder, Alfons - CESifo - 2007

The paper considers profit shifting behavior using data on German inbound and outbound FDI. It finds an empirical … consistent with profit shifting behavior. For profitable affiliates that are directly owned by a foreign investor the evidence …

Persistent link: https://www.econbiz.de/10005094317