Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/85476
Authors: 
Bartelsman, Eric J.
Beetsma, Roel
Year of Publication: 
2000
Series/Report no.: 
Tinbergen Institute Discussion Paper 00-054/2
Abstract: 
This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that a substantial share of the revenues from a unilateral increase in the corporate tax rate is lost because of a decline in reported income.
Subjects: 
Profit shifting
Transfer pricing
Corporate tax rates
STAN database
JEL: 
F2
H2
Document Type: 
Working Paper

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