Arbeitspapier

International trade and tax-motivated transfer pricing

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We study the welfare and distribution effects of corporate taxation and transfer pricing in an asymmetric general oligopolistic equilibrium trade model. Without profit shifting, an increasing profit tax rate shifts welfare towards the taxing country, where it also decreases real wages, whereas real wages rise in the other country. Labor income increases relative to profit income in both countries. Transfer pricing generates an additional benefit from exporting, such that companies want to expand production. Caused by this supply channel, real wages will rise in both countries. Due to shifting tax incomes, a cross-country demand channel relocates consumption from the high- to the low-tax country. In the low-tax country, real profits decrease such that the labor share of income rises.

Sprache
Englisch

Erschienen in
Series: cege Discussion Papers ; No. 406

Klassifikation
Wirtschaft
Aggregate Factor Income Distribution
Trade: General
Business Taxes and Subsidies including sales and value-added (VAT)
Tax Evasion and Avoidance
Oligopoly and Other Imperfect Markets
Thema
general oligopolistic equilibrium
international trade
labor share
profit shifting
tax evasion
transfer pricing

Ereignis
Geistige Schöpfung
(wer)
Quint, Ansgar F.
Rudsinske, Jonas F.
Ereignis
Veröffentlichung
(wer)
University of Göttingen, Center for European, Governance and Economic Development Research (cege)
(wo)
Göttingen
(wann)
2020

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Quint, Ansgar F.
  • Rudsinske, Jonas F.
  • University of Göttingen, Center for European, Governance and Economic Development Research (cege)

Entstanden

  • 2020

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