haku: @indexterm TRANSFER PRICING / yhteensä: 162
viite: 10 / 162
| Tekijä: | Bartelsman, E. J. Beetsma, R. M. W. J. |
| Otsikko: | Why pay more? Corporate tax avoidance through transfer pricing in OECD countries |
| Lehti: | Journal of Public Economics
2003 : SEP, VOL. 87:9-10, p. 2225-2252 |
| Asiasana: | Incomes policy Transfer pricing Company taxation |
| Vapaa asiasana: | STAN database |
| Kieli: | eng |
| Tiivistelmä: | 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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