| Authors | E.J. Bartelsman, R.M.W.J. Beetsma |
| Title | Why pay more? Corporate tax avoidance through transfer pricing in OECD countries |
| Journal | Journal of Public Economics |
| Volume | 87 |
| Year | 2003 |
| Issue | 9/10 |
| Pages | 2225-2252 |
| ISSN | 0047-2727 |
| Faculty | Faculty of Economics and Business |
| Institute/dept. | FEB: Research Institute in Economics and Econometrics Amsterdam (RESAM) |
| Keywords | Income shifting; Transfer pricing; Corporate tax rates; STAN database; OECD countries |
| Classification | F2; H2 |
| Abstract | This 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. |
| Document type | Article |
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