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Citations for "Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries"

by Eric J. Bartelsman & Roel Beetsma

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  1. Dhammika Dharmapala, 2014. "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series 4612, CESifo Group Munich.
  2. PERALTA, Susana & WAUTHY , Xavier & van YPERSELE, Tanguy, 2003. "Should countries control international profit shifting ?," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 2003072, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. 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, Elsevier, vol. 74(1), pages 188-201, January.
  4. Peter Birch Sørensen, 2002. "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review, Verein für Socialpolitik, Verein für Socialpolitik, vol. 3(4), pages 347-378, November.
  5. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo Group Munich.
  6. Sandrine Levasseur, 2002. "Investissements directs à l’étranger et stratégies des entreprises multinationales," Sciences Po publications info:hdl:2441/3381, Sciences Po.
  7. Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer, Springer, vol. 16(3), pages 281-297, June.
  8. Fitz Gerald, John & Bergin, Adele & CPB & DIW Berlin & ETLA & IfW & NIESR & OFCE & PROMETEIA & WIFO & CASE, 2005. "Economic Assessment of the Euro Area: Forecasts and Policy Analysis, Autumn Report 2005," Research Series, Economic and Social Research Institute (ESRI), Economic and Social Research Institute (ESRI), number sustat20.
  9. Alm, James & Banzhaf, H. Spencer, 2007. "Designing economic instruments for the environment in a decentralized fiscal system," Policy Research Working Paper Series 4379, The World Bank.
  10. Maarek, Paul & Decreuse, Bruno, 2011. "FDI and the labor share in developing countries: A theory and some evidence," Proceedings of the German Development Economics Conference, Berlin 2011 54, Verein für Socialpolitik, Research Committee Development Economics.
  11. Christian Keuschnigg & Michael P. Devereux, 2009. "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009, Department of Economics, University of St. Gallen 2009-20, Department of Economics, University of St. Gallen.
  12. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  13. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  14. Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, Elsevier, vol. 81(1), pages 99-108, May.
  15. Jafni Hashim & Mohd Nizal Haniff & Ibrahim Kamal Abdul Rahman, 2012. "Tax waiver year effect on earnings management practices in Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing, Emerald Group Publishing, vol. 10(2), pages 171-189.
  16. Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers, Oxford University Centre for Business Taxation 1101, Oxford University Centre for Business Taxation.
  17. O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
  18. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, Elsevier, vol. 92(5-6), pages 1164-1182, June.
  19. S. Quantin & S. Raspiller & S. Serravalle, 2009. "Intrafirm trade, taxation and transfer pricing: evidence from French data," Documents de Travail de la DESE - Working Papers of the DESE, Institut National de la Statistique et des Etudes Economiques, DESE g2009-07, Institut National de la Statistique et des Etudes Economiques, DESE.
  20. Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008. "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers, Center for Economic Studies, U.S. Census Bureau 08-29, Center for Economic Studies, U.S. Census Bureau.
  21. De Feo, Giuseppe & Amergighi, Oscar, 2013. "Competition for FDI and profit shifting: On the effects of subsidies and tax breaks," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE) 2013-105, Scottish Institute for Research in Economics (SIRE).
  22. Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics, University of Munich, Department of Economics 12312, University of Munich, Department of Economics.
  23. Michael P Devereux, 2007. "Taxes in the EU New Member States and the Location of Capital and Profit," Working Papers, Oxford University Centre for Business Taxation 0703, Oxford University Centre for Business Taxation.
  24. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova," IMF Working Papers 08/203, International Monetary Fund.
  25. Simon Loretz & Socrates Mokkas, 2011. "Evidence for profit shifting with tax sensitive capital stocks," Working Papers, Oxford University Centre for Business Taxation 1116, Oxford University Centre for Business Taxation.
  26. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics 454, University of Munich, Department of Economics.
  27. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous Firms, 'Profit Shifting' FDI and International Tax Competition," Economics Working Papers, European University Institute ECO2009/15, European University Institute.
  28. Rüdiger Pethig & Andreas Wagener, 2007. "Profit tax competition and formula apportionment," International Tax and Public Finance, Springer, Springer, vol. 14(6), pages 631-655, December.
  29. John Creedy & Norman Gemmell, 2011. "Corporation tax asymmetries: effective tax rates and profit shifting," International Tax and Public Finance, Springer, Springer, vol. 18(4), pages 422-435, August.
  30. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, Elsevier, vol. 81(2), pages 253-264, July.
  31. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
  32. James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, Treasury, Australian Government, Treasury, Australian Government, issue 3, pages 23-47, November.
  33. Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," CREA Discussion Paper Series 10-20, Center for Research in Economic Analysis, University of Luxembourg.
  34. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  35. Amerighi, Oscar & Peralta, Susana, 2010. "The proximity-concentration trade-off with profit shifting," Journal of Urban Economics, Elsevier, vol. 68(1), pages 90-101, July.
  36. John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española, IEF, IEF, vol. 193(2), pages 109-130, June.
  37. Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics 1042, University of Warwick, Department of Economics.
  38. Norbäck, Pehr-Johan & Persson, Lars, 2001. "Investment Liberalization - Who Benefits from Cross-Border Mergers & Acquisitions?," Working Paper Series, Research Institute of Industrial Economics 569, Research Institute of Industrial Economics.
  39. O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
  40. Conefrey, Thomas & FitzGerald, John, 2009. "The Macro-Economic Impact of Changing the Rate of Corporation Tax," Papers, Economic and Social Research Institute (ESRI) WP273, Economic and Social Research Institute (ESRI).
  41. Seppo Kari & Jarkko Harju, 2011. "Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform," Working Papers, Government Institute for Economic Research Finland (VATT) 27, Government Institute for Economic Research Finland (VATT).
  42. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, Elsevier, vol. 81(3), pages 563-594, September.
  43. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 30, Directorate General Taxation and Customs Union, European Commission.
  44. Thiess Buettner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo Group Munich.
  45. Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers, Oxford University Centre for Business Taxation 1013, Oxford University Centre for Business Taxation.
  46. Zodrow, George R. & Diamond, John W., 2013. "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, Elsevier, Elsevier.
  47. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers, CIRANO 2014s-24, CIRANO.
  48. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers, Oxford University Centre for Business Taxation 0702, Oxford University Centre for Business Taxation.
  49. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, Elsevier, vol. 90(3), pages 513-531, February.
  50. Tomáš Buus & Jaroslav BRADA, 2010. "VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?," European Financial and Accounting Journal, University of Economics, Prague, University of Economics, Prague, vol. 2010(1), pages 28-50.
  51. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, Elsevier, vol. 66(3), pages 390-396.
  52. FitzGerald, Valpy, 2004. "Global financial information, compliance incentives and terrorist funding," European Journal of Political Economy, Elsevier, Elsevier, vol. 20(2), pages 387-401, June.
  53. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 13-045, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  54. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 250, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  55. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
  56. Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers, Department of Business and Management Science, Norwegian School of Economics 2014/22, Department of Business and Management Science, Norwegian School of Economics.
  57. Tomáš Buus & Jaroslav Brada, 2008. "On the Properties of Transfer Pricing Rules," Český finanční a účetní časopis, University of Economics, Prague, University of Economics, Prague, vol. 2008(3), pages 39-55.
  58. Sommer, Christoph, 2008. "Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells," arqus Discussion Papers in Quantitative Tax Research 46, arqus - Arbeitskreis Quantitative Steuerlehre.
  59. Lee, Namryoung & Swenson, Charles, 2012. "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, Elsevier, vol. 47(2), pages 155-167.
  60. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, Elsevier, vol. 89(2), pages 432-440.
  61. repec:onb:oenbwp:y::i:142:b:1 is not listed on IDEAS
  62. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 50(2-3), pages 127-178, December.
  63. Thierry Madiès & Stéphane Guimbert & Emmanuel Bretin, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, Programme National Persée, vol. 156(5), pages 15-42.
  64. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," Center for European, Governance and Economic Development Research Discussion Papers 199, University of Goettingen, Department of Economics.
  65. Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers, KOF Swiss Economic Institute, ETH Zurich 14-354, KOF Swiss Economic Institute, ETH Zurich.
  66. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers, C.E.P.R. Discussion Papers 6048, C.E.P.R. Discussion Papers.
  67. Jaroslav BRADA & Tomáš Buus, 2009. "Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises," European Financial and Accounting Journal, University of Economics, Prague, University of Economics, Prague, vol. 2009(2), pages 65-78.
  68. Rebecca Prebble, 2005. "Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework," Financial Theory and Practice, Institute of Public Finance, Institute of Public Finance, vol. 29(3), pages 211-227.