Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
| Authors |
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|---|---|
| Publication date | 2003 |
| Journal | Journal of Public Economics |
| Volume | Issue number | 87 | 9/10 |
| Pages (from-to) | 2225-2252 |
| Number of pages | 28 |
| Organisations |
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| 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 |
| Language | English |
| Published at |
https://doi.org/10.1016/S0047-2727(02)00018-X
(Final published version)
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