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Transfer Pricing Policy and the Intensity of Tax Rate Competition

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Author Info
Johannes Becker () (Max Planck Institute for Intellectual Property, Competition and Tax Law)
Clemens Fuest () (Oxford University Centre for Business Taxation)

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Abstract

This note provides a novel argument why countries may have incentives to allow for some profit shifting to low-tax jurisdictions. The reason is that a tightening of transfer pricing policies by high tax countries leads to more agressive tax rate competition by low tax countries.

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File URL: http://users.ox.ac.uk/~mast1732/RePEc/pdf/WP0930.pdf
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Publisher Info
Paper provided by Oxford University Centre for Business Taxation in its series Working Papers with number 0930.

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Date of creation: 2009
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Handle: RePEc:btx:wpaper:0930

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Related research
Keywords: Corporate Taxation; Profit Shifting; Tax Competition;

Find related papers by JEL classification:
H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed," Journal of International Economics, Elsevier, vol. 74(1), pages 188-201, January. [Downloadable!] (restricted)
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  2. Peralta, Susana & Wauthy, Xavier & van Ypersele, Tanguy, 2006. "Should countries control international profit shifting?," Journal of International Economics, Elsevier, vol. 68(1), pages 24-37, January. [Downloadable!] (restricted)
    Other versions:
  3. Haupt, Alexander & Peters, Wolfgang, 2005. "Restricting preferential tax regimes to avoid harmful tax competition," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 493-507, September. [Downloadable!] (restricted)
  4. Konrad, Kai A., 2009. "Non-binding minimum taxes may foster tax competition," Economics Letters, Elsevier, vol. 102(2), pages 109-111, February. [Downloadable!] (restricted)
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Statistics
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This page was last updated on 2009-12-18.

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