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

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

This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate tax revenues owing to a more than offsetting decline in reported profits.

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Year of publication:	2000
Authors:	Bartelsman, Eric J. ; Beetsma, Roel
Publisher:	Munich : Univ., Center for Economic Studies
Subject:	Verrechnungspreis \| Transfer pricing \| Unternehmensbesteuerung \| Corporate taxation \| Steuervermeidung \| Tax avoidance \| Steuereinnahmen \| Tax revenue \| OECD-Staaten \| OECD countries \| OECD \| Mitgliedsstaaten \| Unternehmen \| Steuerrecht