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: email@example.com Author-Workplace-Name: VU University Amsterdam Author-Name: Roel Beetsma Author-Email: firstname.lastname@example.org 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 reported income.
This discussion paper has resulted in a publication in the Journal of Public Economics, 2003, 87(9-10), 2225-52. Classification-JEL: F2; H2 Keywords: Profit shifting; Transfer pricing; Corporate tax rates; STAN database File-Url: http://papers.tinbergen.nl/00054.pdf File-Format: application/pdf File-Size: 299123 bytes Handle: RePEc:tin:wpaper:20000054