Arbeitspapier
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.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 324
- Classification
-
Wirtschaft
- Subject
-
Profit shifting
transfer pricing
corporate tax rates
STAN database
- Event
-
Geistige Schöpfung
- (who)
-
Bartelsman, Eric J.
Beetsma, Roel
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2000
- Handle
- Last update
-
10.03.2025, 11:46 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Bartelsman, Eric J.
- Beetsma, Roel
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2000
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