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Strategic taxation of the multinational enterprise: A new argument for double taxation

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  • Konan, Denise Eby

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 63 (1997)
Issue (Month): 2 (January)
Pages: 301-309

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Handle: RePEc:eee:pubeco:v:63:y:1997:i:2:p:301-309

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

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  1. Frenkel, Jacob & Razin, Assaf & Sadka, Efraim, 1992. "International taxation in an integrated world," MPRA Paper 23266, University Library of Munich, Germany.
  2. James Levinsohn & Joel Slemrod, 1990. "Taxes, Tariffs, and The Global Corporation," NBER Working Papers 3500, National Bureau of Economic Research, Inc.
  3. Horst, Thomas, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, MIT Press, MIT Press, vol. 94(4), pages 793-98, June.
  4. Bond, Eric W & Samuelson, Larry, 1989. "Strategic Behaviour and the Rules for International Taxation of Capital," Economic Journal, Royal Economic Society, Royal Economic Society, vol. 99(398), pages 1099-1111, December.
  5. Huizinga, Harry, 1991. "National tax policies towards product-innovating multinational enterprises," Journal of Public Economics, Elsevier, Elsevier, vol. 44(1), pages 1-14, February.
  6. James R. Markusen, 1995. "The Boundaries of Multinational Enterprises and the Theory of International Trade," Journal of Economic Perspectives, American Economic Association, vol. 9(2), pages 169-189, Spring.
  7. Helpman, Elhanan, 1984. "A Simple Theory of International Trade with Multinational Corporations," Journal of Political Economy, University of Chicago Press, University of Chicago Press, vol. 92(3), pages 451-71, June.
  8. Horstmann, Ignatius J. & Markusen, James R., 1992. "Endogenous market structures in international trade (natura facit saltum)," Journal of International Economics, Elsevier, vol. 32(1-2), pages 109-129, February.
  9. Janeba, Eckhard, 1995. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Journal of Public Economics, Elsevier, Elsevier, vol. 56(2), pages 311-325, February.
  10. Markusen, James R., 1984. "Multinationals, multi-plant economies, and the gains from trade," Journal of International Economics, Elsevier, vol. 16(3-4), pages 205-226, May.
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Cited by:
  1. Sanmartín Jaramillo, P.G., 2004. "La neutralidad de los métodos para evitar la doble imposición internacional en un contexto de libre circulación de capitales1/The Neutrality of the Methods for the Avoidance of International Double Ta," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 22, pages 115-137, Abril.
  2. 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, C.E.P.R. Discussion Papers 3383, C.E.P.R. Discussion Papers.
  3. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, July.
  4. Konan, Denise Eby, 2000. "The Vertical Multinational Enterprise and International Trade," Review of International Economics, Wiley Blackwell, vol. 8(1), pages 113-25, February.
  5. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series 956, CESifo Group Munich.
  6. Kind, Hans Jarle & Midelfart, Karen Helene & Schjelderup, Guttorm, 2005. "Corporate tax systems, multinational enterprises, and economic integration," Journal of International Economics, Elsevier, vol. 65(2), pages 507-521, March.
  7. Guttorm Schjelderup, 1999. "Multinationals, Intra-Firm Trade and the Taxation of Foreign-Source Income," International Journal of the Economics of Business, Taylor & Francis Journals, Taylor & Francis Journals, vol. 6(1), pages 93-105.
  8. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2001. "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers, C.E.P.R. Discussion Papers 2753, C.E.P.R. Discussion Papers.

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