search query: @indexterm transfer pricing / total: 162
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| Author: | Bartelsman, E. J. Beetsma, R. M. W. J. |
| Title: | Why pay more? Corporate tax avoidance through transfer pricing in OECD countries |
| Journal: | Journal of Public Economics
2003 : SEP, VOL. 87:9-10, p. 2225-2252 |
| Index terms: | Incomes policy Transfer pricing Company taxation |
| Freeterms: | STAN database |
| Language: | eng |
| Abstract: | The paper presents suggestive evidence of income shifting in response of differences in corporate tax rates for a large selection of OECD countries. The authors use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. The 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. |
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