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Record: oai:ARNO:106972

AuthorsE.J. Bartelsman, R.M.W.J. Beetsma
TitleWhy pay more? Corporate tax avoidance through transfer pricing in OECD countries
JournalJournal of Public Economics
Volume87
Year2003
Issue9/10
Pages2225-2252
ISSN0047-2727
FacultyFaculty of Economics and Business
Institute/dept.FEB: Amsterdam School of Economics Research Institute (ASE-RI)
KeywordsIncome shifting; Transfer pricing; Corporate tax rates; STAN database; OECD countries
ClassificationF2; H2
AbstractThis 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 typeArticle
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