Why pay more? Corporate tax avoidance through transfer pricing in OECD countries

Journal of Public Economics

Volumn 87, Issue 9-10, 2003, Pages 2225-2252

  Bartelsman, Eric J ^a   Beetsma, Roel M W J ^b  

^a VU UNIVERSITY AMSTERDAM   (Netherlands)

^b UNIVERSITY OF AMSTERDAM   (Netherlands)

Author keywords

Corporate tax rates; Income shifting; STAN database; Transfer pricing

Indexed keywords

EID: 0141425883     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(02)00018-X     Document Type: Article

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