Why pay more? Corporate tax avoidance through transfer pricing in OECD countries

• 成果类型: Article
• 署名作者: Bartelsman, EJ; Beetsma, RMWJ
• 署名单位: Vrije Universiteit Amsterdam; University of Amsterdam; University of Amsterdam; Vrije Universiteit Amsterdam
• 刊物名称: JOURNAL OF PUBLIC ECONOMICS
• ISSN/ISSBN: 0047-2727
• DOI: 10.1016/S0047-2727(02)00018-X
• 发表日期: 2003
• 页码: 2225-2252
• 关键词: income shifting; transfer pricing; corporate tax rates; STAN database

摘要

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. (C) 2003 Elsevier B.V. All rights reserved.