Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries
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- Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
- Eric J. Bartelsman & Roel Beetsma, 2000. "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," CESifo Working Paper Series 324, CESifo.
- Eric J. Bartelsman & Roel Beetsma, 2000. "Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," Tinbergen Institute Discussion Papers 00-054/2, Tinbergen Institute.
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Keywords
Profit shifting; Transfer pricing; Corporate tax rates; Stan database;All these keywords.
JEL classification:
- F20 - International Economics - - International Factor Movements and International Business - - - General
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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