Template-Type: ReDIF-Paper 1.0
Series: Tinbergen Institute Discussion Papers
Creation-Date: 2000-07-05
Number: 00-054/2
Author-Name: Eric J. Bartelsman
Author-Email: ebartelsman@feweb.vu.nl
Author-Workplace-Name: VU University Amsterdam
Author-Name: Roel Beetsma
Author-Email: r.m.w.j.beetsma@uva.nl
Author-Workplace-Name: University of Amsterdam, and CEPR
Title: Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries
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 <I>reported</I> income.<P>This discussion paper has resulted in a publication in the <A href="https://www.sciencedirect.com/science?_ob=ArticleURL&_udi=B6V76-458P5BD-1&_user=499884&_coverDate=09%2F30%2F2003&_rdoc=18&_fmt=high&_orig=browse&_srch=doc-info(%23toc%235834%232003%23999129990%23455647%23FLA%23display%23Volume)&_cdi=5834&_sort=d&_docanchor=&_ct=25&_acct=C000024499&_version=1&_urlVersion=0&_userid=499884&md5=fc88a0ee28b0c9591c638e5d473e7b6d"><I>Journal of Public Economics</I></A>, 2003, 87(9-10), 2225-52.
Classification-JEL: F2; H2
Keywords: Profit shifting; Transfer pricing; Corporate tax rates; STAN database
File-Url: https://papers.tinbergen.nl/00054.pdf
File-Format: application/pdf
File-Size: 299123 bytes
Handle: RePEc:tin:wpaper:20000054