Transfer pricing policy and the intensity of tax rate competition

被引：18

作者：

Becker, Johannes ^{[2
]}

Fuest, Clemens ^{[1
]}

机构：

[1] Univ Oxford, Ctr Business Taxat, Said Business Sch, Oxford OX1 HP, England

[2] Univ Munster, Inst Publ Econ 1, D-48143 Munster, Germany

来源：

ECONOMICS LETTERS | 2012年 / 117卷 / 01期

关键词：

Corporate taxation; Profit shifting; Tax competition; REGIMES; HARMFUL;

D O I：

10.1016/j.econlet.2012.04.061

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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 may lead to more aggressive tax rate competition by low-tax countries. (C) 2012 Elsevier B.V. All rights reserved.

引用

页码：146 / 148

页数：3

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