The CCCTB option – an experimental study

Claudia Keser (), Gerrit Kimpel () and Andreas Oestreicher ()
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Claudia Keser: Georg-August-Universität Göttingen
Gerrit Kimpel: Georg-August-Universität Göttingen
Andreas Oestreicher: Georg-August-Universität Göttingen

No 1404, Working Papers from Oxford University Centre for Business Taxation

Abstract: The objective of this paper is to look into the probability that, given the choice, corporate groups would opt for taxation on a consolidated basis. Consolidation would allow them to offset losses crossborder but remove the opportunity to exploit international tax-rate differentials between entities via transfer pricing. We present a laboratory experiment in which we investigate to what extent a corporation would be inclined to take up the consolidation option and how this would impact on the corporation’s location of investment and its transfer pricing activities involving locations outside the consolidated group. We use a 2-by-2 treatment design with two levels of tax-rate differential between two investment locations, and two different remuneration functions allowing the participants to act as owners or managers of a company

Keywords: International Company Taxation; Separate Accounting; Formula Apportionment; Transfer Pricing; Experimental Economics. (search for similar items in EconPapers)
JEL-codes: C91 H25 M41 (search for similar items in EconPapers)
Date: 2014
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