00-054/2 - Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries

• Authors
  Eric J. Bartelsman, VU University Amsterdam; Roel Beetsma, University of Amsterdam, and CEPR
• Publication date
  July 5, 2000

• Keywords
  Profit shifting; Transfer pricing; Corporate tax rates; STAN database
• JEL
  F2; H2