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Volumn 9, Issue 3, 2009, Pages

Ending the tax haven scandals

Author keywords

Formula apportionment; Tax avoidance; Tax evasion; Tax havens

Indexed keywords


EID: 70349838762     PISSN: 15245861     EISSN: 15245861     Source Type: Journal    
DOI: 10.2202/1524-5861.1520     Document Type: Article
Times cited : (7)

References (22)
  • 2
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    • Transfer Pricing in the Twentieth Century: A Proposal for both Developed and Developing Countries
    • Paper 20, (2005)
    • Baistrocchi, Eduardo (2005), 'Transfer Pricing in the Twentieth Century: A Proposal for both Developed and Developing Countries', Berkeley Program in Law and Economics, Paper 20, (2005).
    • (2005) Berkeley Program in Law and Economics
    • Eduardo, B.1
  • 3
    • 25144451367 scopus 로고    scopus 로고
    • Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries
    • Bird, R. and E. Zolt (2005), 'Redistribution via Taxation: The Limited Role of The Personal Income Tax in Developing Countries', UCLA Law Review, 52 (2005), 1627-1695.
    • (2005) UCLA Law Review , vol.52 , Issue.2005 , pp. 1627-1695
    • Bird, R.1    Zolt, E.2
  • 4
    • 84869629925 scopus 로고    scopus 로고
    • Some Rich UBS Clients Rich Tax Fraud Exposure
    • June 5
    • Browning, L. 'Some Rich UBS Clients Rich Tax Fraud Exposure', International Herald Tribune, June 5, 2008, http://www.iht.com/articles/2008/06/ 05/business/tax.php
    • (2008) International Herald Tribune
    • Browning, L.1
  • 5
    • 46749102981 scopus 로고    scopus 로고
    • Closer Economic Integration and Corporate Tax Systems
    • Clausing, K. 'Closer Economic Integration and Corporate Tax Systems', Global Economy Journal, 8, 2.
    • Global Economy Journal , vol.8 , pp. 2
    • Clausing, K.1
  • 8
    • 84869633552 scopus 로고    scopus 로고
    • Houston TX: Institute for Public Policy at Rice University April
    • Houston, TX: James A. Baker III Institute for Public Policy at Rice University, April 2006, http://www.econ.ucla.edu/harberger/ah-corptax4-06.pdf
    • (2006)
    • Iii Baker, J.A.1
  • 9
    • 70349800172 scopus 로고    scopus 로고
    • (Washington D.C: Peterson Institute for International Economics)
    • Hufbauer, G.C. and A. Assa. (2007). US Taxation of Foreign Income (Washington D.C: Peterson Institute for International Economics).
    • (2007) US Taxation of Foreign Income
    • Hufbauer, G.C.1    Assa, A.2
  • 12
    • 43449105889 scopus 로고    scopus 로고
    • The OECD's 'Harmful Tax Competition' Project and the Tax Havens: From bombshell to Damp Squib
    • Kudrle, R.T. (2008), 'The OECD's 'Harmful Tax Competition' Project and the Tax Havens: From bombshell to Damp Squib', Global Economy Journal, 8, 1.
    • (2008) Global Economy Journal , vol.8 , pp. 1
    • Kudrle, R.T.1
  • 18
    • 34547505954 scopus 로고    scopus 로고
    • Tax Justice Network
    • Tax Justice Network (2005), The Price of Offshore, http://video.yahoo. com/watch/2089168/6569174
    • (2005) The Price of Offshore
  • 21
    • 84869613051 scopus 로고    scopus 로고
    • U.S. Senate, 110th Congress, 1st Session, S.681, To Restrict the Use of Offshore Tax Havens and Abusive Tax Shelters to Inappropriately Avoid Federal Taxation and for Other Purposes (Washington D.C.: U.S. Government Printing Office, February 17)
    • U.S. Senate, 110th Congress, 1st Session (2007), S.681, To Restrict the Use of Offshore Tax Havens and Abusive Tax Shelters to Inappropriately Avoid Federal Taxation and for Other Purposes (Washington D.C.: U.S. Government Printing Office, February 17), http://www.govtrack.us/congress/bill.xpd?bill= s110-681
    • (2007)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.