메뉴 건너뛰기




Volumn 10, Issue 2, 2003, Pages 107-126

Evaluating tax policy for location decisions

Author keywords

Discrete investment; Effective tax rates; Location; Multinationals

Indexed keywords


EID: 3242657559     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1023364421914     Document Type: Article
Times cited : (362)

References (26)
  • 2
    • 0001556685 scopus 로고
    • Wealth maximization and the cost of capital
    • Auerbach, A. J. (1979). "Wealth Maximization and the Cost of Capital." Quarterly Journal of Economics 21, 107-127.111
    • (1979) Quarterly Journal of Economics , vol.21 , pp. 107-127
    • Auerbach, A.J.1
  • 5
    • 0010794226 scopus 로고
    • Corporate domicile and average effective tax rates: The cases of Canada, Japan, the UK and USA
    • Collins, J. H. and D. A. Shackelford. (1995). "Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the UK and USA." International Tax and Public Finance 2, 55-83.
    • (1995) International Tax and Public Finance , vol.2 , pp. 55-83
    • Collins, J.H.1    Shackelford, D.A.2
  • 6
    • 0000132389 scopus 로고    scopus 로고
    • Taxes and the location of production: Evidence from a panel of US multinationals
    • Devereux, M. P. and R. Griffith. (1998a). "Taxes and the Location of Production: Evidence from a Panel of US Multinationals." Journal of Public Economics 68(3), 335-367.
    • (1998) Journal of Public Economics , vol.68 , Issue.3 , pp. 335-367
    • Devereux, M.P.1    Griffith, R.2
  • 7
    • 0009416648 scopus 로고    scopus 로고
    • The taxation of discrete investment choices
    • Institute for Fiscal Studies
    • Devereux, M. P. and R. Griffith. (1998b). "The Taxation of Discrete Investment Choices." Working Paper 98/16, Institute for Fiscal Studies.
    • (1998) Working Paper 98/16
    • Devereux, M.P.1    Griffith, R.2
  • 9
    • 0029473133 scopus 로고
    • European tax harmonisation and production efficiency
    • Devereux, M. P. and M. Pearson. (1995). "European Tax Harmonisation and Production Efficiency." European Economic Review 39, 1657-1681.
    • (1995) European Economic Review , vol.39 , pp. 1657-1681
    • Devereux, M.P.1    Pearson, M.2
  • 10
    • 0002445582 scopus 로고
    • Trade, location of economic activity and MNE: A search for an eclectic approach
    • B. Ohlin, P. O. Hesselborn and P. M. Wijkman (eds.). London: Macmillan
    • Dunning, J. H. (1977). "Trade, Location of Economic Activity and MNE: A Search for an Eclectic Approach." In B. Ohlin, P. O. Hesselborn and P. M. Wijkman (eds.), The International Allocation of Economic Activity. London: Macmillan, 395-418.
    • (1977) The International Allocation of Economic Activity , pp. 395-418
    • Dunning, J.H.1
  • 14
    • 0001839252 scopus 로고
    • Which effective tax rate?
    • Fullerton, D. (1984). "Which Effective Tax Rate?" National Tax Journal 37, 23-41.
    • (1984) National Tax Journal , vol.37 , pp. 23-41
    • Fullerton, D.1
  • 15
  • 16
    • 0001265749 scopus 로고
    • Tax policy and foreign direct investment
    • Hartman, D. G. (1985). "Tax Policy and Foreign Direct Investment." Journal of Public Economics 26, 107-121.
    • (1985) Journal of Public Economics , vol.26 , pp. 107-121
    • Hartman, D.G.1
  • 17
    • 0001273360 scopus 로고
    • Endogenous market structures in international trade (natura facit saltum)
    • Horstmann, I. and J. 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.1    Markusen, J.2
  • 18
    • 0000921148 scopus 로고
    • Capital theory and investment behaviour
    • Jorgensen, D. W. (1963). "Capital Theory and Investment Behaviour." American Economic Review 53, 247-259.
    • (1963) American Economic Review , vol.53 , pp. 247-259
    • Jorgensen, D.W.1
  • 19
    • 0009317384 scopus 로고
    • Corporation tax, foreign direct investment and the single market
    • L. A. Winters and A. J. Venables (eds.). Cambridge: Cambridge University Press
    • Keen, M. J. (1991). "Corporation Tax, Foreign Direct Investment and the Single Market." In L. A. Winters and A. J. Venables (eds.), The Impact of 1992 on European Trade and Industry. Cambridge: Cambridge University Press.
    • (1991) The Impact of 1992 on European Trade and Industry
    • Keen, M.J.1
  • 20
    • 84959847438 scopus 로고
    • Taxation, Investment and the Cost of Capital
    • King, M. A. (1974). "Taxation, Investment and the Cost of Capital." Review of Economic Studies 41, 21-35.
    • (1974) Review of Economic Studies , vol.41 , pp. 21-35
    • King, M.A.1
  • 22
    • 0001281774 scopus 로고
    • The boundaries of multinational enterprises and the theory of international trade
    • Markusen, J. (1995). "The Boundaries of Multinational Enterprises and the Theory of International Trade." Journal of Economic Perspectives 9(2), 169-189.
    • (1995) Journal of Economic Perspectives , vol.9 , Issue.2 , pp. 169-189
    • Markusen, J.1
  • 23
    • 12944299324 scopus 로고
    • Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption
    • Mendoza, E. G., A. Razin and L. L. Tesar. (1994). "Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption." Journal of Monetary Economics, 34, 297-323.
    • (1994) Journal of Monetary Economics , vol.34 , pp. 297-323
    • Mendoza, E.G.1    Razin, A.2    Tesar, L.L.3
  • 26
    • 38149148020 scopus 로고
    • The impact of US tax reform on foreign direct investment in the United States
    • Swenson, D. (1994). "The Impact of US Tax Reform on Foreign Direct Investment in the United States." Journal of Public Economics 54, 243-266.
    • (1994) Journal of Public Economics , vol.54 , pp. 243-266
    • Swenson, D.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.