Browsing Discussion papers (FOR) by Subject "transfer pricing"
Now showing items 1-2 of 2
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Playing Easy or Playing Hard to Get: When and How to Attract FDI
(Discussion paper;7/20, Working paper, 2020-06-30)We study the link between a country’s institutional quality in tax collection and its optimal corporate tax policies in a model of heterogeneous multinationals that can shift income using both debt and transfer prices. ... -
Tax induced transfer pricing under universal adoption of the destination-based cash-flow tax
(Discussion paper;8/22, Working paper, 2022-02-22)The view that the transfer pricing problem vanishes under universal destination-based cash flow taxation (DBCFT) is based on how firms behave in perfectly competitive markets. We show that the neutralizing effect DBCFT has ...