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Year of publication
Subject
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STAN database 8 Profit shifting 6 Transfer pricing 6 Corporate tax rates 4 Steuervermeidung 4 Unternehmensbesteuerung 4 Verrechnungspreis 4 corporate tax rates 4 transfer pricing 4 Corporate income tax 3 Corporate taxation 3 Gewinnverlagerung 3 Income shifting 3 Körperschaftsteuer 3 Multinationales Unternehmen 3 OECD-Staaten 3 Steuereinnahmen 3 Tax avoidance 3 Theorie 3 Theory 3 Transnational corporation 3 Australian hospitals 2 Bayes-Statistik 2 Bayesian 2 Bayesian analysis 2 Bayesian inference 2 Data envelopment analysis 2 Data-Envelopment-Analyse 2 Estimation 2 Fisher's z distribution 2 OECD countries 2 STAN 2 Schätzung 2 Stan program 2 Tax revenue 2 bayesian statistics 2 data envelopment analysis 2 frontier estimation 2 mixture autoregressive model 2 no-U-turn sampler 2
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Online availability
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Free 14 CC license 2
Type of publication
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Book / Working Paper 10 Article 4
Type of publication (narrower categories)
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Working Paper 7 Arbeitspapier 4 Graue Literatur 4 Non-commercial literature 4 Article 2 Article in journal 2 Aufsatz in Zeitschrift 2
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Language
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English 12 Undetermined 2
Author
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Bartelsman, Eric J. 8 Beetsma, Roel 7 Andrews, Antony 2 Bács, Zoltán 2 Fenyves, Veronika 2 Fithriasari, Kartika 2 Iriawan, Nur 2 Karnai, Laura 2 Kimpton, Sean 2 Kuswanto, Heri 2 Nagy, Adrián 2 Solikhah, Arifatus 2 Tarnóczi, Tibor 2 Temoso, Omphile 2 Beetsma, Roel M.W.J. 1
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Institution
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CESifo 1 Tinbergen Institute 1 Tinbergen Instituut 1
Published in...
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Discussion paper / Tinbergen Institute 2 Tinbergen Institute Discussion Papers 2 CESifo Working Paper 1 CESifo Working Paper Series 1 CESifo working papers 1 Contemporary Economics 1 Contemporary economics 1 Econometrics 1 Econometrics : open access journal 1 Economics Working Paper Series 1 Economics working paper series 1 Tinbergen Institute Discussion Paper 1
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Source
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ECONIS (ZBW) 6 EconStor 5 RePEc 3
Showing 1 - 10 of 14
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Persistent and Transient Inefficiency of Australian States and Territories in Providing Public Hospital Services: An Application of Bayesian Stochastic Finite Mixture Frontier Analysis
Andrews, Antony; Kimpton, Sean; Temoso, Omphile - 2021
Current literature on public hospital efficiency in Australia only reveals information on how efficient public hospitals are in the short run. The presence of persistent technical inefficiency arising from long-term systemic problems and government-related regulatory constraints does not appear...
Persistent link: https://www.econbiz.de/10012624311
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Fisher's z distribution-based mixture autoregressive model
Solikhah, Arifatus; Kuswanto, Heri; Iriawan, Nur; … - In: Econometrics 9 (2021) 3, pp. 1-35
We generalize the Gaussian Mixture Autoregressive (GMAR) model to the Fisher's z Mixture Autoregressive (ZMAR) model for modeling nonlinear time series. The model consists of a mixture of K-component Fisher's z autoregressive models with the mixing proportions changing over time. This model can...
Persistent link: https://www.econbiz.de/10012696332
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Fisher's z distribution-based mixture autoregressive model
Solikhah, Arifatus; Kuswanto, Heri; Iriawan, Nur; … - In: Econometrics : open access journal 9 (2021) 3, pp. 1-35
We generalize the Gaussian Mixture Autoregressive (GMAR) model to the Fisher's z Mixture Autoregressive (ZMAR) model for modeling nonlinear time series. The model consists of a mixture of K-component Fisher's z autoregressive models with the mixing proportions changing over time. This model can...
Persistent link: https://www.econbiz.de/10012594029
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Persistent and transient inefficiency of Australian states and territories in providing public hospital services : an application of Bayesian stochastic finite mixture frontier analysis
Andrews, Antony; Temoso, Omphile; Kimpton, Sean - 2021
Persistent link: https://www.econbiz.de/10012601836
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Financial performance measurement of Hungarian retail food companies
Fenyves, Veronika; Bács, Zoltán; Karnai, Laura; Nagy, … - In: Contemporary Economics 12 (2018) 4, pp. 459-472
stochastic mechanism of Bayesian techniques. To develop the stochastic DEA model, we use Stan Stochastic Modelling Language …
Persistent link: https://www.econbiz.de/10014544466
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Financial performance measurement of Hungarian retail food companies
Fenyves, Veronika; Bács, Zoltán; Karnai, Laura; Nagy, … - In: Contemporary economics 12 (2018) 4, pp. 459-472
stochastic mechanism of Bayesian techniques. To develop the stochastic DEA model, we use Stan Stochastic Modelling Language …
Persistent link: https://www.econbiz.de/10012177740
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Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel - 2000
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...
Persistent link: https://www.econbiz.de/10010314951
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Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel M.W.J. - Tinbergen Institute - 2000
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...
Persistent link: https://www.econbiz.de/10005450806
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Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel - Tinbergen Instituut - 2000
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...
Persistent link: https://www.econbiz.de/10011256951
Saved in:
Cover Image
Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
Bartelsman, Eric J.; Beetsma, Roel - CESifo - 2000
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...
Persistent link: https://www.econbiz.de/10005765949
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