Oestreicher, Andreas

[["dc.bibliographiccitation.firstpage","1"],["dc.bibliographiccitation.lastpage","64"],["dc.bibliographiccitation.seriesnr","199"],["dc.contributor.author","Keser, Claudia"],["dc.contributor.author","Kimpel, Gerrit"],["dc.contributor.author","Oestreicher, Andreas"],["dc.date.accessioned","2018-12-18T13:12:46Z"],["dc.date.available","2018-12-18T13:12:46Z"],["dc.date.issued","2014"],["dc.description.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."],["dc.identifier.uri","https://resolver.sub.uni-goettingen.de/purl?gro-2/57131"],["dc.language.iso","en"],["dc.notes.status","final"],["dc.relation.crisseries","CeGE Discussion Papers"],["dc.relation.ispartofseries","Cege Discussion Paper; 199"],["dc.title","The CCCTB option"],["dc.title.subtitle","An experimental study"],["dc.type","working_paper"],["dc.type.internalPublication","unknown"],["dspace.entity.type","Publication"]]