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On the taxation of multinational corporate investment when the deferral method is used by the capital exporting country

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Leechor, Chad
Mintz, Jack

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File URL: http://www.sciencedirect.com/science/article/B6V76-458X3C8-4B/2/b81bde24318e0f888513c07d3bc87f57
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 51 (1993)
Issue (Month): 1 (May)
Pages: 75-96
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Handle: RePEc:eee:pubeco:v:51:y:1993:i:1:p:75-96

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. Alfons Weichenrieder, 1996. "Anti-tax-avoidance provisions and the size of foreign direct investment," International Tax and Public Finance, Springer, vol. 3(1), pages 67-81, January. [Downloadable!] (restricted)
  2. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer, vol. 2(1), pages 7-35, February. [Downloadable!] (restricted)
    Other versions:
  3. Rainer Niemann, 2004. "Asymmetric Taxation and Cross-Border Investment Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  4. Alfons Weichenrieder, 1996. "Fighting international tax avoidance," Fiscal Studies, Institute for Fiscal Studies, vol. 17(1), pages 37-58, February. [Downloadable!]
  5. Møen, Jarle & Schindler, Dirk & Schjelderup, Guttorm, 2008. "Capital Structure and International Debt Shifting: A Comment," Discussion Papers 2008/15, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
  6. Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Working Papers 4667, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  7. Yasushi Iwamoto & Akihisa Shibata, 1999. "Foreign Tax Credit and the Current Account," International Tax and Public Finance, Springer, vol. 6(2), pages 131-148, May. [Downloadable!] (restricted)
  8. Jason G. Cummins & R. Glenn Hubbard, 1994. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Working Papers 4703, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  9. Ronald Davies & Thomas Gresik, 2003. "Tax Competition and Foreign Capital," Asia-Pacific Financial Markets, Springer, vol. 10(2), pages 127-145, March. [Downloadable!] (restricted)
    Other versions:
  10. Alfons J. Weichenrieder & Jack Mintz, 2008. "What determines the use of holding companies and ownership chains?," Working Papers 0803, Oxford University Centre for Business Taxation. [Downloadable!]
  11. Jack M. Mintz, 2000. "Taxation of Investment and Finance in an International Setting: Implications for Tax Competition," CoFE Discussion Paper 00-33, Center of Finance and Econometrics, University of Konstanz. [Downloadable!]
  12. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  13. Kelly Edmiston & Shannon Mudd & Neven Valev, 2000. "Incentive Targeting, Influence Peddling, and Foreign Direct Investment," International Studies Program Working Paper Series, at AYSPS, GSU paper0007, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
    Other versions:
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