Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
| Authors |
|
| Publication date |
2003
|
| Journal |
Journal of Public Economics
|
| Volume | Issue number |
87 | 9/10
|
| Pages (from-to) |
2225-2252
|
| Number of pages |
28
|
| Organisations |
-
Faculty of Economics and Business (FEB) - Amsterdam School of Economics Research Institute (ASE-RI)
|
| 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
|
|
Permalink to this page
|
Back