Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/101458
Authors: 
Genser, Bernd
Schulze, Günther G.
Year of Publication: 
1995
Series/Report no.: 
Diskussionsbeiträge: Serie II, Sonderforschungsbereich 178 "Internationalisierung der Wirtschaft", Universität Konstanz 271
Abstract: 
This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends to reduce the transfer pricing incentive and thus should remove one of the last major objections against the adoption of an origin-based VAT system in the EU.
Subjects: 
International taxation
transfer pricing
value-added taxation
JEL: 
H21
H26
H87
F15
Document Type: 
Working Paper

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