Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/65847 
Kompletter Metadatensatz
Erscheint in der Sammlung:
DublinCore-FeldWertSprache
dc.contributor.authorBauer, Christian J.en
dc.contributor.authorLangenmayr, Dominikaen
dc.date.accessioned2012-11-01-
dc.date.accessioned2012-11-02T17:10:50Z-
dc.date.available2012-11-02T17:10:50Z-
dc.date.issued2012-
dc.identifier.urihttp://hdl.handle.net/10419/65847-
dc.description.abstractThis article analyzes profit taxation according to the arm's length principle in a model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium, intra-firm transactions occur in firms that are better than the market at input production. Moreover, market input prices include a mark-up that arises from the bargaining between the firm and the independent supplier. Transfer prices set at market values following the arm's length principle thus systematically exceed multinationals' marginal costs, leading to a reduction of tax payments for each unit sold. The optimal organization of firms hence provides a new rationale for the empirically observed lower tax burden of multinational corporations.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3967en
dc.subject.jelF23en
dc.subject.jelH25en
dc.subject.jelL22en
dc.subject.ddc330en
dc.subject.keywordoutsourcingen
dc.subject.keywordprofit taxationen
dc.subject.keywordtransfer pricingen
dc.subject.keywordarm's length principleen
dc.subject.keywordmultinational firmsen
dc.titleSorting into outsourcing: Are profits taxed at a gorilla's arm's length?-
dc.typeWorking Paperen
dc.identifier.ppn729067920en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

Datei(en):
Datei
Größe
402.66 kB





Publikationen in EconStor sind urheberrechtlich geschützt.