| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10844 |
| DP10844 Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing | |
| Farid Toubal; Ronald Davies; Julien Martin; Mathieu Parenti | |
| 发表日期 | 2015-09-27 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | This paper analyzes the transfer pricing of multinational firms. Intra-firm prices may systematically deviate from arm?s length prices for two motives: pricing to market and tax avoidance. Using French firm-level data on arm?s length and intra-firm export prices, we find that the sensitivity of intra-firm prices to foreign taxes is reinforced once we control for pricing-to-market determinants. Most importantly, we find no evidence of tax avoidance if we disregard tax haven destinations. Tax avoidance through transfer pricing is economically sizable. The bulk of this loss is driven by the exports of 450 firms to ten tax havens. |
| 主题 | International Macroeconomics and Finance ; International Trade and Regional Economics ; Public Economics |
| 关键词 | Pricing to market Tax havens Transfer pricing |
| URL | https://cepr.org/publications/dp10844 |
| 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/539673 |
| 推荐引用方式 GB/T 7714 | Farid Toubal,Ronald Davies,Julien Martin,et al. DP10844 Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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