Citation

Discussion Paper Details

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Full Details

Title: Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries

Author(s): Eric J Bartelsman and Roel Beetsma

Publication Date: August 2000

Keyword(s): Corporate Tax Rates, Profit Shifting, STAN Database and Transfer Pricing

Programme Area(s): International Macroeconomics and Public Economics

Abstract: This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate tax revenues owing to a more than offsetting decline in reported profits.

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Bibliographic Reference

Bartelsman, E and Beetsma, R. 2000. 'Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries'. London, Centre for Economic Policy Research. https://cepr.org/active/publications/discussion_papers/dp.php?dpno=2543