Transfer pricing policy and the intensity of tax rate competition

DOI10.1016/j.econlet.2012.04.061zbMath1254.91451OpenAlexW1644127232MaRDI QIDQ1925875

Clemens Fuest, Johannes Gerd Becker

Publication date: 27 December 2012

Published in: Economics Letters (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1016/j.econlet.2012.04.061

zbMATH Keywords

tax competitionprofit shiftingcorporate taxation

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Cites Work

• Non-binding minimum taxes may foster tax competition