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The CCCTB option – an experimental study

Author

Listed:
  • Claudia Keser

    (Georg-August-Universität Göttingen)

  • Gerrit Kimpel

    (Georg-August-Universität Göttingen)

  • Andreas Oestreicher

    (Georg-August-Universität Göttingen)

Abstract

The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing. We present a laboratory experiment in which we investigate to what extent a corporation would be inclined to take up the consolidation option and how this would impact on the corporation’s location of investment and its transfer pricing activities involving locations outside the consolidated group. We use a 2-by-2 treatment design with two levels of tax-rate differential between two investment locations, and two different remuneration functions allowing the participants to act as owners or managers of a company

Suggested Citation

  • Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," Working Papers 1404, Oxford University Centre for Business Taxation.
    • Handle: RePEc:btx:wpaper:1404
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    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/Series_14/WP1404.pdf
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    More about this item

    Keywords

    International Company Taxation; Separate Accounting; Formula Apportionment; Transfer Pricing; Experimental Economics.;
    All these keywords.

    JEL classification:

    • C91 - Mathematical and Quantitative Methods - - Design of Experiments - - - Laboratory, Individual Behavior
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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