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Transfer pricing rules and corporate tax competition

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Author Info
Elitzur, Ramy
Mintz, Jack
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File URL: http://www.sciencedirect.com/science/article/B6V76-3VV58HJ-H/2/2bc4a6fe68bf5b43758258e7959f734e
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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 60 (1996)
Issue (Month): 3 (June)
Pages: 401-422
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Handle: RePEc:eee:pubeco:v:60:y:1996:i:3:p:401-422

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  1. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2002. "Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership," CEPR Discussion Papers 3383, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  2. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  3. O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Università di Bologna. [Downloadable!]
  4. Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2007. "Taxes and Decision Rights in Multinationals," Discussion Papers 2007/11, Department of Finance and Management Science, Norwegian School of Economics and Business Administration. [Downloadable!]
    Other versions:
  5. Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2005. "Centralized vs. De-centralized Multinationals and Taxes," Working Papers 10-2005, Copenhagen Business School, Department of Economics. [Downloadable!]
    Other versions:
  6. Diaw, K.M., 2004. "Ownership restrictions, tax competition and transfer pricing policy," Discussion Paper 3, Tilburg University, Center for Economic Research. [Downloadable!]
  7. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  8. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2004. "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers 4312, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
  9. Pedro Gomes & Francois Pouget, 2008. "Corporate tax competition and the decline of public investment," Working Paper Series 928, European Central Bank. [Downloadable!]
    Other versions:
  10. Marcel Gerard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  11. Charles E. Hyde, 2001. "Multinationals And The Relationship Between Strategic And Tax Transfer Prices," Department of Economics - Working Papers Series 822, The University of Melbourne. [Downloadable!]
  12. Joel Slemrod & John D. Wilson, 2006. "Tax Competition With Parasitic Tax Havens," NBER Working Papers 12225, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  13. Akinori Tomohara, 2002. "Externalities of Non-Cooperative Tax Policy in the Globally Integrated Market," Economics Working Paper Archive 476, The Johns Hopkins University,Department of Economics. [Downloadable!]
  14. 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!]
  15. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  16. Alfons Weichenrieder, 2007. "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
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