The UvA-LINKER will give you a range of other options to find the full text of a publication (including a direct link to the full-text if it is located on another database on the internet).
De UvA-LINKER biedt mogelijkheden om een publicatie elders te vinden (inclusief een directe link naar de publicatie online als deze beschikbaar is in een database op het internet).


Zoekopdracht: faculteit: "FEB" en publicatiejaar: "2003"

AuteursE.J. Bartelsman, R.M.W.J. Beetsma
TitelWhy pay more? Corporate tax avoidance through transfer pricing in OECD countries
TijdschriftJournal of Public Economics
FaculteitFaculteit Economie en Bedrijfskunde
Instituut/afd.FEB: Amsterdam School of Economics Research Institute (ASE-RI)
TrefwoordenIncome shifting; Transfer pricing; Corporate tax rates; STAN database; OECD countries
BasisclassificatieF2; H2
SamenvattingThis paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a substantial share of the revenues from a unilateral increase in the corporate tax rate is lost because of a decline in reported income.
Soort documentArtikel
Document finderUvA-Linker