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.

MoreLess

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 \| Verrechnungspreis \| OECD-Staaten \| OECD countries \| Steuervermeidung \| Tax avoidance \| Unternehmensbesteuerung \| Corporate taxation \| Steuereinnahmen \| Tax revenue \| Gewinnverlagerung \| Income shifting \| Körperschaftsteuer \| Corporate income tax \| Multinationales Unternehmen \| Transnational corporation