中国财政金融政策研究中心

【财税论坛】2014年第六期(总第81期):International tax competition, transfer pricing and multinational investment

发布时间:2014-05-19

题目:International tax competition, transfer pricing and multinational investment

时间:2014年5月21日 星期三   12:00 – 14:00

地点:明德主楼714

报告人:刘俊毅

摘要:A multinational corporation (MNC) allocates production and sales between a home and a foreign country, but siphons profits into a tax haven via transfer pricing. The foreign country could try to attract more MNC production by cutting corporate taxes. However, this would increase the relative importance of other distortions on the MNC’s production decisions from other taxes and transfer pricing. If these other distortions had tended to draw production away from the foreign country at the margin, then the foreign country’s tax cut would reduce MNC production there. Ironically, such an outcome is assured if the home government attempts to limit transfer pricing by imposing various plausible benchmarks. Likewise, a tax cut by the home country can increase MNC production in the foreign country, but if the two countries cut their taxes in tandem, then MNC production in both would fall. There could ensue a confused “race to the bottom” as each country mistakenly attributes the fall in local MNC production to the tax cuts of its rival.

报告人简介:Liu Junyi, currently as an adjunct Assistant Professor at Occidental College. Dr. Liu’s research interests are international trade, development economics and Chinese economy. He got his Ph.D. degree in economics at Indiana University Bloomington, Master degree at the Chinese University of Hong Kong and Bachelor degree at Peking University.

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财税论坛是由中国人民大学财政与税收研究所主办,旨在研讨公共经济学中的理论研究和政策实践等问题,促进理论研究和公共政策的有效结合。论坛主题主要包括:政府行为、财政体制、税收体制及宏观经济等。诚邀各位同仁前来报告与研讨!

论坛主持人:薛涧坡(jpxue@ruc.edu.cn

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