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Bartelsman, Eric J.
Beetsma, Roel
Year of Publication: 
Series/Report no.: 
CESifo Working Paper 324
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.
Profit shifting
transfer pricing
corporate tax rates
STAN database
Document Type: 
Working Paper

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