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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 324
- Klassifikation
-
Wirtschaft
- Thema
-
Profit shifting
transfer pricing
corporate tax rates
STAN database
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Bartelsman, Eric J.
Beetsma, Roel
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2000
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Bartelsman, Eric J.
- Beetsma, Roel
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2000
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