Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries

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 : Center for Economic Studies and ifo Institute (CESifo)
Subject:	Profit shifting \| transfer pricing \| corporate tax rates \| STAN database

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Series:	CESifo Working Paper ; 324
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	75721942X [GVK] hdl:10419/75589 [Handle] RePec:ces:ceswps:_324 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010314951