Asymmetric capital tax competition with profit shifting

Journal of Economics/ Zeitschrift fur Nationalokonomie

Volumn 85, Issue 2, 2005, Pages 175-196

  Stöwhase, Sven ^a  

^a UNIVERSITY OF MUNICH   (Germany)

Author keywords

Asymmetric countries; Multinational enterprises; Profit shifting; Tax competition

Indexed keywords

EID: 24144451801     PISSN: 09318658     EISSN: None     Source Type: Journal    
DOI: 10.1007/s00712-005-0131-0     Document Type: Review

References (21)

1. Bartelsman, E. J., and Beetsma, R. (2003): "Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries". Journal of Public Economics 87: 2225-2252.
2. Bucovetsky, S. (1991): "Asymmetric Tax Competition". Journal of Urban Economics 30: 167-181.
3. Commission of the European Communities (2001): "Company Taxation in the Internal Market". COM, 582 final, Brussels.
4. Demirgüc-Kunt, A., Huizinga, H. (2001): "The Taxation of Domestic and Foreign Banking". Journal of Public Economics 79: 429-453.
5. Dixit, A. (1986): "Comparative Statics for Oligopoly". International Economic Review 27: 107-122.
6. Eggert, W., and Haufler, A. (1998): "When Do Small Countries Win Tax Wars?" Public Finance Review 26: 327-361.
7. Gordon, R., and McKie-Mason, J. (1995): "Why is there Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting". In The Effects of Taxation on Multinational Corporations, edited by M. Feldstein. Chicago, pp. 67-91.
8. Grubert, H. (2003): "Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location". National Tax Journal 56: 221-242.
9. Haufler, A., and Schjelderup, G. (2000): "Corporate Tax Systems and Cross Country Profit Shifting". Oxford Economic Papers 52: 306-325.
10. Hines, J. R. (1997): "Tax Policy and the Activities of Multinational Corporations". In Fiscal Policy: Lessons from Economic Research, edited by A. J. Auerbach. Cambridge, pp. 401-445.
11. Hines, J. R. (1999): "Lessons from Behavioral Responses to International Taxation". National Tax Journal 52: 305-322.
12. Kanbur, R., and Keen, M. (1993): "Jeux Sans Frontières: Tax Competition and Tax Coordination when Countries Differ in Size". American Economic Review 83: 877-892.
13. Kant, C. (1988): "Endogenous Transfer Pricing and the Effects of Uncertain Regulation". Journal of International Economics 24: 147-157.
14. Keen, M. (2001): "Preferential Regimes Can Make Tax Competition Less Harmful". National Tax Journal 54: 757-762.
15. Mansori, K. S., and Weichenrieder, A. (2001): "Tax Competition and Transfer Pricing Disputes". Finanzarchiv 58: 1-11.
16. Mintz, J., and Smart, M. (2004): "Income Shifting, Investment, and Tax Competition: Theory and Empirical Evidence from Provincial Taxation in Canada". Journal of Public Economics 88: 1149-1168.
17. Mintz, J., and Weiner, J. M. (2003): "Exploring Formula Allocation for the European Union". International Tax and Public Finance 10: 695-711.
18. Raimondos-Møller, P., and Scharf, K. (2002): "Transfer Pricing Rules when Governments Compete". Oxford Economic Papers 54: 230-246.
19. Weichenrieder, A. (1996): "Fighting International Tax Avoidance: The Case of Germany". Fiscal Studies 17: 37-58.
20. Wilson, J. (1991): "Tax Competition with Interregional Differences in Factor Endowments". Regional Science and Urban Economics 21: 423-451.
21. Wilson, J. (1999): "Theories of Tax Competition". National Tax Journal 52: 269-304.