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Displaying results 1 to 3 of 3.

  1. The use of detailed statistical data in customs reform
    the case of Madagascar
    Author: Chalendard, Cyril; Raballand, Gaël; Rakotoarisoa, Antsa
    Published: April 2016
    Publisher:  World Bank Group, Governance Global Practice Group, Washington, D.C.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 2 (7625)
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Policy research working paper ; 7625
    Subjects: Zollrecht; Wirtschaftskriminalität; Statistische Methode; Madagaskar
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  2. Décloisonner l'analyse des données pour appuyer la modernisation des douanes
    une illustration à partir du Gabon
    Author: Cariolle, Joël; Chalendard, Cyril; Geourjon, Anne-Marie; Laporte, Bertrand
    Published: [2016]
    Publisher:  Centre d'etudes et de recherches sur le developpement international, Clermont-Ferrand

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 332 (2016,18)
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    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Online
    Series: Études et documents / Centre d'etudes et de recherches sur le developpement international ; 2016, no 18 (October 2016)
    Subjects: Steuervermeidung; Zoll; Zollrecht; Risikomanagement; Gabun
    Scope: 1 Online-Ressource (circa 25 Seiten), Illustrationen
  3. Shifting-profits through tax loopholes
    evidence from Ecuador
    Author: Chalendard, Cyril
    Published: December 2016
    Publisher:  CESifo, Center for Economic Studies & Ifo Institute, Munich

    Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible... more

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (6240)
    Inter-library loan:
    No inter-library loan

     

    Based on a natural experiment that took place in Ecuador in the context of a capital outflow tax, this paper presents suggestive evidence of the emergence of an abnormal transfer pricing behavior. We exploit the fact that some imports were eligible to a tax-credit measure aiming to offset the capital outflow tax. The identification strategy relies on the fact that a foreign multinational enterprise has only an incentive to increase the unit value -transfer price- for profit shifting motivations of products eligible to the tax-credit. Then, comparing the evolution of the unit value of eligible products (the treatment group) with that of non eligible products (the comparison group) before and after the tax-credit measure, we estimate the over-reporting incentive's impact on the reported value. Results show that the declared unit value of eligible imports increased following the introduction of the tax-credit measure. Various tests suggest that this abnormal increase is attributable to a profit-shifting behavior.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/149327
    Series: Array ; no. 6240
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen