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  1. Decomposing the margins of transfer pricing
    Author: Lassmann, Andrea; Zoller-Rydzek, Benedikt
    Published: [2019]
    Publisher:  KOF, Zurich, Switzerland

    This paper examines the determinants and margins of profit shifting through transfer pricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 297
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    This paper examines the determinants and margins of profit shifting through transfer pricing. We develop a theory model, where transfer pricing patterns are governed by a generalized concealment cost function (CCF). Our empirical analysis draws on micro-level data about transaction-level imports, firm-level characteristics, as well as tax differentials between regions in Switzerland and countries abroad. We find, both theoretically and empirically, that more productive multinational firms deviate less from the arms' length price and trade lower quantities, compared to MNEs with lower productivity. Moreover, the decision of firms to engage in transfer pricing depends negatively on a fixed cost component in the CCF, as well as trade costs. The model allows us to estimate a theory-consistent concealment cost function, which can be used for counterfactual analysis.

     
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    46
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/204785
    Series: KOF working papers ; no. 450 (January 2019)
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen
  2. Estimating bargaining-related tax advantages of multinational firms
    Author: Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt
    Published: 28 August 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (13143)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Centre for Economic Policy Research ; DP13143
    Subjects: Multinationales Unternehmen; Unternehmensbesteuerung; Verhandlungsmacht
    Scope: 40 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  3. The economic reconstruction of Belarus
    next steps after a democratic transition : study requested by the AFET committee
    Author: Hartwell, Christopher A.; Bornukova, Kateryna; Kruk, Dzmitry; Zoller-Rydzek, Benedikt
    Published: March 2022
    Publisher:  European Union, Brussels

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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789284691531
    Other identifier:
    Subjects: Systemtransformation; Strukturwandel; Demokratisierung; Belarus; EU-Staaten
    Scope: 1 Online-Ressource (circa 73 Seiten), Illustrationen
  4. Estimating bargaining-related tax advantages of multinational firms
    Author: Egger, Peter; Strecker, Nora Margot; Zoller-Rydzek, Benedikt
    Published: 2018
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger... more

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    DS 63 (6979)
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    Bargaining power may explain the tax differences between multinational and national enterprises beyond MNEs' profit shifting. Larger firms (mostly MNEs) are more valuable for tax authorities for various reasons. In threatening relocation, larger firms extract greater deductions, resulting in a regressive ETR schedule and lower ETRs for size-related reasons. MNEs face lower relocation costs than NEs, which enhances their bargaining position. Using French firm-level data and entropy balancing, we find that the regressivity of the French tax schedule reduces MNEs' ETRs by 2.52 percentage points (size effect), while their relocation threat leads to a 3.58 percentage point reduction.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/180241
    Series: Array ; no. 6979
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  5. Falling tariffs
    implications of globalization-induced tariff reductions on firms, workers, and tax revenues
    Author: Strecker, Nora Margot; Thunecke, Georg; Zoller-Rydzek, Benedikt
    Published: April 2024
    Publisher:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base)... more

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    Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base) implications. First, we study the effect of tariff changes on imports. Second, we estimate the firm-level semi-elasticities of profits, sales, capital, and wages with respect to import tariffs. Using linked employer-employee data and firmproduct-level import data for South Africa, we find that lowering tariffs leads to higher imports and lower import prices, raises within-firm wage inequality, and favours capital owners, while overall government revenues decline. The latter is attributable to the insufficient expansion of alternative tax bases (profits, sales, and wages) after a tariff cut. This limits the government's capacity to mitigate the adverse distributive effects arising from tariff reductions.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789292674816
    Other identifier:
    Series: WIDER working paper ; 2024, 23
    Subjects: globalization; taxation; tariffs; inequality; tax revenue
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  6. Decomposing the margins of transfer pricing
    Author: Lassman, Andrea; Zoller-Rydzek, Benedikt
    Published: 2018
    Publisher:  Oxford University Centre for Business Taxation, Oxford

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / Oxford University Centre for Business Taxation ; WP 18, 11 (June 2018)
    Subjects: Multinational firms; Tax avoidance; Tax havens; Transfer pricing
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen