메뉴 건너뛰기




Volumn 52, Issue 2, 2000, Pages 306-325

Corporate tax systems and cross country profit shifting

Author keywords

[No Author keywords available]

Indexed keywords

CAPITAL FLOW; ECONOMIC THEORY; INVESTMENT; TAX SYSTEM;

EID: 0034024529     PISSN: 00307653     EISSN: None     Source Type: Journal    
DOI: 10.1093/oep/52.2.306     Document Type: Article
Times cited : (157)

References (10)
  • 1
    • 0344700836 scopus 로고    scopus 로고
    • Hoover Institution Press, Stanford, CA
    • Boskin, M.J., ed. (1996). Frontiers of tax reform, Hoover Institution Press, Stanford, CA.
    • (1996) Frontiers of Tax Reform
    • Boskin, M.J.1
  • 2
    • 0000198140 scopus 로고
    • Strategic behaviour and the rules for international taxation of capital
    • Bond, E.W. and Samuelson, B. (1989). 'Strategic behaviour and the rules for international taxation of capital', Economic Journal, 99, 1099-111.
    • (1989) Economic Journal , vol.99 , pp. 1099-1111
    • Bond, E.W.1    Samuelson, B.2
  • 5
    • 0011265861 scopus 로고    scopus 로고
    • Company taxes in the European Union: Criteria and options for reform
    • Cnossen, S. (1996). 'Company taxes in the European Union: Criteria and options for reform', Fiscal Studies, 17, 67-97.
    • (1996) Fiscal Studies , vol.17 , pp. 67-97
    • Cnossen, S.1
  • 6
    • 0009027276 scopus 로고    scopus 로고
    • Company tax coordination in the European Union: Some further thoughts on the Ruding committee report
    • M.I. Bleijer and T. Ter-Minassian (eds), Routledge, London
    • Cnossen, S. and Bovenberg, A.L. (1997). 'Company tax coordination in the European Union: Some further thoughts on the Ruding Committee Report', in M.I. Bleijer and T. Ter-Minassian (eds), Macroeconomic dimensions of public finance. Essays in honor of Vito Tanzi, Routledge, London, 164-78.
    • (1997) Macroeconomic Dimensions of Public Finance. Essays in Honor of Vito Tanzi , pp. 164-178
    • Cnossen, S.1    Bovenberg, A.L.2
  • 7
    • 84979357329 scopus 로고
    • The Ruding committee report: An economic assessment
    • Devereux, M.P. (1992). 'The Ruding committee report: An economic assessment', Fiscal Studies, 13, 96-107.
    • (1992) Fiscal Studies , vol.13 , pp. 96-107
    • Devereux, M.P.1
  • 8
    • 0030170781 scopus 로고    scopus 로고
    • Transfer pricing rules and corporate tax competition
    • Elitzur, R. and Mintz, J. (1996). 'Transfer pricing rules and corporate tax competition', Journal of Public Economics, 60, 401-22.
    • (1996) Journal of Public Economics , vol.60 , pp. 401-422
    • Elitzur, R.1    Mintz, J.2
  • 9
    • 0000455766 scopus 로고
    • Changing views of the corporate income tax
    • Sorensen, P.B. (1995). 'Changing views of the corporate income tax', National Tax Journal, 48, 279-95.
    • (1995) National Tax Journal , vol.48 , pp. 279-295
    • Sorensen, P.B.1
  • 10
    • 0001087852 scopus 로고
    • Tax competition with interregional differences in factor endowments
    • Wilson, J.D. (1991). 'Tax competition with interregional differences in factor endowments', Regional Science and Urban Economics, 21, 423-51.
    • (1991) Regional Science and Urban Economics , vol.21 , pp. 423-451
    • Wilson, J.D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.