Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/129336 
Erscheinungsjahr: 
2015
Schriftenreihe/Nr.: 
UCD Centre for Economic Research Working Paper Series No. WP15/27
Verlag: 
University College Dublin, UCD School of Economics, Dublin
Zusammenfassung: 
The predominant model of tax induced transfer pricing is based on the assumption that profit shifting is due to insufficient enforcement. However, evidence shows that the firms responsible for most profit shifting are also among the most frequently audited. We present an alternative model based on negotiations that avoid costly, yet uncertain, formal proceedings (e.g. court procedures). This model predicts that profit shifting increases in the tax gap even though enforcement is perfect. Further, it suggests that current efforts to streamline international tax law may have the unintended effect of increasing profit shifting.
Schlagwörter: 
transfer pricing
Nash bargaining
tax avoidance
corporate taxation
JEL: 
H25
H32
H87
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
115.38 kB





Publikationen in EconStor sind urheberrechtlich geschützt.