-
1
-
-
0141425883
-
Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
-
Bartelsman E.J., Beetsma R.M.W.J. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries. J. Public Econ. 2003, 87:2225-2252.
-
(2003)
J. Public Econ.
, vol.87
, pp. 2225-2252
-
-
Bartelsman, E.J.1
Beetsma, R.M.W.J.2
-
2
-
-
0141425885
-
Tax-motivated transfer pricing and US intrafirm trade prices
-
Clausing K.A. Tax-motivated transfer pricing and US intrafirm trade prices. J. Public Econ. 2003, 87:2207-2223.
-
(2003)
J. Public Econ.
, vol.87
, pp. 2207-2223
-
-
Clausing, K.A.1
-
3
-
-
10944260107
-
A multinational perspective on capital structure choice and internal capital markets
-
Desai M., Foley F., Hines J.R. A multinational perspective on capital structure choice and internal capital markets. J. Finance 2004, 59:2451-2487.
-
(2004)
J. Finance
, vol.59
, pp. 2451-2487
-
-
Desai, M.1
Foley, F.2
Hines, J.R.3
-
4
-
-
42149119756
-
Capital structure and international debt shifting
-
Huizinga H., Laeven L., Nicodème G. Capital structure and international debt shifting. J. Financ. Econ. 2008, 88:80-118.
-
(2008)
J. Financ. Econ.
, vol.88
, pp. 80-118
-
-
Huizinga, H.1
Laeven, L.2
Nicodème, G.3
-
5
-
-
0000337519
-
Lessons from behavioral responses to international taxation
-
Hines J.R. Lessons from behavioral responses to international taxation. National Tax J. 1999, 52:305-322.
-
(1999)
National Tax J.
, vol.52
, pp. 305-322
-
-
Hines, J.R.1
-
7
-
-
21844456035
-
Corporate tax policy, foreign firm ownership and thin capitalization
-
Fuest C., Hemmelgarn T. Corporate tax policy, foreign firm ownership and thin capitalization. Reg. Sci. Urban Econ. 2005, 35:508-526.
-
(2005)
Reg. Sci. Urban Econ.
, vol.35
, pp. 508-526
-
-
Fuest, C.1
Hemmelgarn, T.2
-
8
-
-
0346903324
-
Income shifting, investment and tax competition: theory and empirical evidence from provincial taxation in Canada
-
Mintz J., Smart M. Income shifting, investment and tax competition: theory and empirical evidence from provincial taxation in Canada. J. Public Econ. 2004, 88:1149-1168.
-
(2004)
J. Public Econ.
, vol.88
, pp. 1149-1168
-
-
Mintz, J.1
Smart, M.2
-
9
-
-
73549114849
-
In praise of tax havens: international tax planning and foreign direct investment
-
Hong Q., Smart M. In praise of tax havens: international tax planning and foreign direct investment. Eur. Econ. Rev. 2010, 54:82-95.
-
(2010)
Eur. Econ. Rev.
, vol.54
, pp. 82-95
-
-
Hong, Q.1
Smart, M.2
-
10
-
-
29844456408
-
Should countries control international profit shifting?
-
Peralta S., Wauthy X., Ypersele T. Should countries control international profit shifting?. J. Int. Econ. 2006, 68:24-37.
-
(2006)
J. Int. Econ.
, vol.68
, pp. 24-37
-
-
Peralta, S.1
Wauthy, X.2
Ypersele, T.3
-
11
-
-
0348163788
-
Are corporate tax rates, or countries, converging?
-
Slemrod J. Are corporate tax rates, or countries, converging?. J. Public Econ. 2004, 88:1169-1186.
-
(2004)
J. Public Econ.
, vol.88
, pp. 1169-1186
-
-
Slemrod, J.1
-
12
-
-
0001569039
-
Asymmetric tax competition
-
Bucovetsky S. Asymmetric tax competition. J. Urban Econ. 1991, 30:167-181.
-
(1991)
J. Urban Econ.
, vol.30
, pp. 167-181
-
-
Bucovetsky, S.1
-
13
-
-
0942291285
-
Agglomeration, integration and tax harmonization
-
Baldwin R., Krugman P. Agglomeration, integration and tax harmonization. Eur. Econ. Rev. 2004, 48:1-23.
-
(2004)
Eur. Econ. Rev.
, vol.48
, pp. 1-23
-
-
Baldwin, R.1
Krugman, P.2
-
14
-
-
0000919506
-
Trade in a tiebout economy
-
Wilson J.D. Trade in a tiebout economy. Am. Econ. Rev. 1987, 77:431-441.
-
(1987)
Am. Econ. Rev.
, vol.77
, pp. 431-441
-
-
Wilson, J.D.1
-
15
-
-
70350394840
-
Tax competition with parasitic tax havens
-
Slemrod J., Wilson J.D. Tax competition with parasitic tax havens. J. Public Econ. 2009, 93:1261-1270.
-
(2009)
J. Public Econ.
, vol.93
, pp. 1261-1270
-
-
Slemrod, J.1
Wilson, J.D.2
-
16
-
-
0011005968
-
Preferential regimes can make tax competition less harmful
-
Keen M. Preferential regimes can make tax competition less harmful. National Tax Journal 2001, 54:757-762.
-
(2001)
National Tax Journal
, vol.54
, pp. 757-762
-
-
Keen, M.1
-
17
-
-
24144451801
-
Asymmetric capital tax competition with profit shifting
-
Stöwhase S. Asymmetric capital tax competition with profit shifting. J. Econ. 2005, 2:175-196.
-
(2005)
J. Econ.
, vol.2
, pp. 175-196
-
-
Stöwhase, S.1
-
19
-
-
84921599088
-
Foreign tax havens and American business
-
Hines J.R., Rice E.M. Foreign tax havens and American business. Q. J. Econ. 1994, 109:149-182.
-
(1994)
Q. J. Econ.
, vol.109
, pp. 149-182
-
-
Hines, J.R.1
Rice, E.M.2
-
20
-
-
33645530080
-
Playing different games? Regulatory competition in tax and company law compared
-
Schön W. Playing different games? Regulatory competition in tax and company law compared. Common Mark. Law Rev. 2005, 42:331-365.
-
(2005)
Common Mark. Law Rev.
, vol.42
, pp. 331-365
-
-
Schön, W.1
-
22
-
-
84927061383
-
How elastic is the corporate income tax base?
-
A. Auerbach, J.R. Hines, J. Slemrod (Eds.)
-
Gruber J., Rauh J. How elastic is the corporate income tax base?. Taxing Corporate Income in the 21st Century, Cambridge University Press 2007, A. Auerbach, J.R. Hines, J. Slemrod (Eds.).
-
(2007)
Taxing Corporate Income in the 21st Century, Cambridge University Press
-
-
Gruber, J.1
Rauh, J.2
|