메뉴 건너뛰기




Volumn 63, Issue 2, 1997, Pages 301-309

Strategic taxation of the multinational enterprise: A new argument for double taxation

Author keywords

Direct foreign investment; Double taxation

Indexed keywords


EID: 0030637953     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(96)01592-7     Document Type: Article
Times cited : (7)

References (15)
  • 2
    • 0000198140 scopus 로고
    • Strategic behavior and the rules for international taxation of capital
    • Bond, E.W. and L. Samuelson, 1989, Strategic behavior and the rules for international taxation of capital, Economic Journal 99, 1099-1111.
    • (1989) Economic Journal , vol.99 , pp. 1099-1111
    • Bond, E.W.1    Samuelson, L.2
  • 3
    • 85008728104 scopus 로고
    • The optimal taxation of foreign source investment income
    • Feldstein, M. and D. Hartman, 1979, The optimal taxation of foreign source investment income, Quarterly Journal of Economics 93, 613-629.
    • (1979) Quarterly Journal of Economics , vol.93 , pp. 613-629
    • Feldstein, M.1    Hartman, D.2
  • 5
    • 0000324362 scopus 로고
    • Strategic aspects of taxation on foreign investment income
    • Hamada, K., 1966, Strategic aspects of taxation on foreign investment income, Quarterly Journal of Economics 80, 361-375.
    • (1966) Quarterly Journal of Economics , vol.80 , pp. 361-375
    • Hamada, K.1
  • 6
    • 77955160405 scopus 로고
    • A simple theory of international trade with multinational corporations
    • Helpman, E., 1984, A simple theory of international trade with multinational corporations, Journal of Political Economy 92, 451-471.
    • (1984) Journal of Political Economy , vol.92 , pp. 451-471
    • Helpman, E.1
  • 7
    • 0000990091 scopus 로고
    • A note on the optimal taxation of international investment income
    • Horst, T., 1980, A note on the optimal taxation of international investment income, Quarterly Journal of Economics 94, 793-798.
    • (1980) Quarterly Journal of Economics , vol.94 , pp. 793-798
    • Horst, T.1
  • 8
    • 0001273360 scopus 로고
    • Endogenous market structures in international trade (Natura Facit Saltum)
    • Horstmann, I.J. and J.R. Markusen, 1992, Endogenous market structures in international trade (Natura Facit Saltum), Journal of International Economics 32, 109-129.
    • (1992) Journal of International Economics , vol.32 , pp. 109-129
    • Horstmann, I.J.1    Markusen, J.R.2
  • 9
    • 0010900390 scopus 로고
    • National tax policies towards product-innovating multinational enterprises
    • Huizinga, H., 1991, National tax policies towards product-innovating multinational enterprises, Journal of Public Economics 44, 1-14.
    • (1991) Journal of Public Economics , vol.44 , pp. 1-14
    • Huizinga, H.1
  • 10
    • 0001513011 scopus 로고
    • Corporate income tax competition, double taxation treaties, and foreigns direct investment
    • Janeba, E., 1995, Corporate income tax competition, double taxation treaties, and foreigns direct investment, Journal of Public Economics 56, 311-325.
    • (1995) Journal of Public Economics , vol.56 , pp. 311-325
    • Janeba, E.1
  • 13
    • 0000946257 scopus 로고
    • Multinationals, multi-plant economies, and the gains from trade
    • Markusen, J.R., 1984. Multinationals, multi-plant economies, and the gains from trade, Journal of International Economics 16, 205-224.
    • (1984) Journal of International Economics , vol.16 , pp. 205-224
    • Markusen, J.R.1
  • 14
    • 0001281774 scopus 로고
    • The boundaries of multinational enterprise and the theory of international trade
    • Markusen, J.R., 1995, The boundaries of multinational enterprise and the theory of international trade, Journal of Economic Perspectives 9, 169-189.
    • (1995) Journal of Economic Perspectives , vol.9 , pp. 169-189
    • Markusen, J.R.1
  • 15
    • 0003282264 scopus 로고
    • Effect of taxation with international capital mobility
    • H. Aaron, H. Galper and J.A. Pechman, eds., (Brookings Institution, Washington, DC)
    • Slemrod, J., 1988, Effect of taxation with international capital mobility, in: H. Aaron, H. Galper and J.A. Pechman, eds., Uneasy compromise: Problems of a hybrid income consumption tax (Brookings Institution, Washington, DC)
    • (1988) Uneasy Compromise: Problems of a Hybrid Income Consumption Tax
    • Slemrod, J.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.