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dc.contributor.author
Lassmann, Andrea
dc.contributor.author
Zoller-Rydzek, Benedikt Marian Maximilian
dc.date.accessioned
2019-02-05T16:31:57Z
dc.date.available
2019-02-04T13:37:57Z
dc.date.available
2019-02-05T16:31:57Z
dc.date.issued
2019-01
dc.identifier.uri
http://hdl.handle.net/20.500.11850/322881
dc.identifier.doi
10.3929/ethz-b-000322881
dc.description.abstract
This paper examines the determinants and margins of profit shifting through transferpricing. 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.
en_US
dc.format
application/pdf
en_US
dc.language.iso
en
en_US
dc.publisher
KOF Swiss Economic Institute, ETH Zurich
en_US
dc.rights.uri
http://rightsstatements.org/page/InC-NC/1.0/
dc.subject
Multinational firms
en_US
dc.subject
Tax avoidance
en_US
dc.subject
Tax havens
en_US
dc.subject
Transfer pricing
en_US
dc.title
Decomposing the Margins of Transfer Pricing
en_US
dc.type
Working Paper
dc.rights.license
In Copyright - Non-Commercial Use Permitted
ethz.journal.title
KOF Working Papers
ethz.journal.volume
450
en_US
ethz.size
42 p.
en_US
ethz.code.jel
JEL - JEL::F - International Economics::F2 - International Factor Movements and International Business::F23 - Multinational Firms; International Business
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H2 - Taxation, Subsidies, and Revenue::H25 - Business Taxes and Subsidies
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H2 - Taxation, Subsidies, and Revenue::H26 - Tax Evasion and Avoidance
en_US
ethz.code.jel
JEL - JEL::H - Public Economics::H3 - Fiscal Policies and Behavior of Economic Agents::H32 - Firm
en_US
ethz.publication.place
Zurich
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03840 - Egger, Peter / Egger, Peter
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::02525 - KOF Konjunkturforschungsstelle / KOF Swiss Economic Institute
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03840 - Egger, Peter / Egger, Peter
ethz.relation.isNewVersionOf
handle/20.500.11850/320740
ethz.date.deposited
2019-02-04T13:38:00Z
ethz.source
FORM
ethz.eth
yes
en_US
ethz.availability
Open access
en_US
ethz.rosetta.installDate
2019-02-05T16:32:05Z
ethz.rosetta.lastUpdated
2019-02-05T16:32:05Z
ethz.rosetta.exportRequired
true
ethz.rosetta.versionExported
true
ethz.COinS
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