Arbeitspapier
Transfer pricing under an origin based VAT system
This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.
- Language
-
Englisch
- Bibliographic citation
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Series: Diskussionsbeiträge - Serie II ; No. 271
- Classification
-
Wirtschaft
Taxation and Subsidies: Efficiency; Optimal Taxation
Tax Evasion and Avoidance
International Fiscal Issues; International Public Goods
Economic Integration
- Subject
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International taxation
transfer pricing
value-added taxation
- Event
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Geistige Schöpfung
- (who)
-
Genser, Bernd
Schulze, Günther G.
- Event
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Veröffentlichung
- (who)
-
Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
- (where)
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Konstanz
- (when)
-
1995
- Handle
- Last update
-
10.03.2025, 11:42 AM CET
Data provider
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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
- Genser, Bernd
- Schulze, Günther G.
- Universität Konstanz, Sonderforschungsbereich 178 - Internationalisierung der Wirtschaft
Time of origin
- 1995
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