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Taxable Corporate Profits

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  • Rachel Griffith
  • Helen Miller

Abstract

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Suggested Citation

  • Rachel Griffith & Helen Miller, 2014. "Taxable Corporate Profits," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 535-557, December.
    • Handle: RePEc:ifs:fistud:v:35:y:2014:i::p:535-557
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    File URL: http://hdl.handle.net/10.1111/
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    Citations

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    Cited by:

    1. Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.
    2. Petr Procházka, 2020. "Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2020(1), pages 33-52.
    3. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    4. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CESifo Working Paper Series 5790, CESifo.
    5. Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
    6. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324, CPB Netherlands Bureau for Economic Policy Analysis.
    7. Gregor Schwerhoff & Ottmar Edenhofer & Marc Fleurbaey, 2020. "Taxation Of Economic Rents," Journal of Economic Surveys, Wiley Blackwell, vol. 34(2), pages 398-423, April.
    8. Sijbren Cnossen, 2016. "Tackling Spillovers by Taxing Corporate Income in the European Union at Source," CPB Discussion Paper 324.rdf, CPB Netherlands Bureau for Economic Policy Analysis.

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