| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP2530 |
| DP2530 License Auctions and Market Structure | |
| Philippe Jehiel; Benny Moldovanu | |
| 发表日期 | 2000-08-29 |
| 出版年 | 2000 |
| 语种 | 英语 |
| 摘要 | This paper presents evidence of profit shifting in response to differences in corporate tax rates for a large selection of OECD countries. In our estimates we control for the effects of tax rate changes on real activity. Our baseline estimates suggest that, on average, a unilateral increase in the corporate tax rate does not lead to an increase in corporate tax revenues owing to a more than offsetting decline in reported profits. |
| 主题 | International Macroeconomics ; Public Economics |
| 关键词 | Profit shifting Transfer pricing Corporate tax rates Stan database |
| URL | https://cepr.org/publications/dp2530 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/531605 |
| 推荐引用方式 GB/T 7714 | Philippe Jehiel,Benny Moldovanu. DP2530 License Auctions and Market Structure. 2000. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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