How Long to Read Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing

By Sebastian Beer

How Long Does it Take to Read Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing?

It takes the average reader and 27 minutes to read Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing by Sebastian Beer

Assuming a reading speed of 250 words per minute. Learn more

Description

Simplifying tax policy comes with costs and benefits. This paper explores simplification options for the taxation of MNEs, an area where administrative and compliance costs of the current rules are large. Simplified approaches seek to reduce these costs by relying on an approximation of the true tax base, potentially distorting resource allocation. We examine the efficiency cost of transfer pricing simplification theoretically and empirically. Using a sample of 300,000 firms located in 22 countries, we estimate that common transfer pricing practices reduce efficiency between 0.25 and 2.2 percent of total factor productivity across sectors. Focusing on the manufacturing sector, we then observe that simplification more than doubles sectoral inefficiency on average. However, large differences exist, with moderate efficiency costs in several sectors.

How long is Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing?

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing by Sebastian Beer is 27 pages long, and a total of 6,939 words.

This makes it 9% the length of the average book. It also has 8% more words than the average book.

How Long Does it Take to Read Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing Aloud?

The average oral reading speed is 183 words per minute. This means it takes and 37 minutes to read Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing aloud.

What Reading Level is Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing?

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing is suitable for students ages 8 and up.

Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.

When deciding what to show young students always use your best judgement and consult a professional.

Where Can I Buy Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing?

Keeping it Simple–Efficiency Costs of Fixed Margin Regimes in Transfer Pricing by Sebastian Beer is sold by several retailers and bookshops. However, Read Time works with Amazon to provide an easier way to purchase books.

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