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File name: SSRN-id258937. ; Size: 265K
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Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
Eric J. Bartelsman
Vrije Universiteit Amsterdam; Tinbergen Institute; Institute for the Study of Labor (IZA)
Roel M. W. J. Beetsma
University of Amsterdam - Research Institute in Economics & Econometrics (RESAM); Centre for Economic Policy Research (CEPR); CESifo (Center for Economic Studies and Ifo Institute for Economic Research); Tinbergen Institute - Tinbergen Institute Amsterdam (TIA); Netspar
August 2000
CESifo Working Paper Series No. 324
Abstract:
This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate tax revenues owing to a more than offsetting decline in reported profits.
Number of Pages in PDF File: 22
Keywords: Profit shifting, transfer pricing, corporate tax rates, STAN database
JEL Classification: F2, H2
working papers series
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Date posted: February 7, 2001
Suggested CitationBartelsman, Eric J. and Beetsma, Roel M. W. J., Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries (August 2000). CESifo Working Paper Series No. 324. Available at SSRN: http://ssrn.com/abstract=258937
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