Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/75589 
Year of Publication: 
2000
Series/Report no.: 
CESifo Working Paper No. 324
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
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.
Subjects: 
Profit shifting
transfer pricing
corporate tax rates
STAN database
Document Type: 
Working Paper
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