The CCCTB option an experimental study

Konferenzbeitrag

The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing. We present a laboratory experiment in which we investigate to what extent a corporation would be inclined to take up the consolidation option and how this would impact on the corporation s location of investment and its transfer pricing activities involving locations outside the consolidated group. We use a 2-by-2 treatment design with two levels of tax-rate differential between two investment locations, and two different remuneration functions allowing the participants to act as owners or managers of a company.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2014: Evidenzbasierte Wirtschaftspolitik - Session: Taxes and Incentives ; No. E04-V2

Classification and Topics

• Classification: Wirtschaft ; Design of Experiments: Laboratory, Individual ; Business Taxes and Subsidies including sales and value-added (VAT) ; Accounting

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Keser, Claudia ; Kimpel, Gerrit ; Oestreicher, Andreas
• Event: Veröffentlichung
• (who): ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
• (where): Kiel und Hamburg
• (when): 2014

Further information

• Handle: http://hdl.handle.net/10419/100490
• Last update: 10.03.2025, 11:43 AM CET