The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications
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Bibliographic InfoArticle provided by Springer in its journal International Tax and Public Finance.
Volume (Year): 2 (1995)
Issue (Month): 1 (February)
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Web page: http://www.springerlink.com/link.asp?id=102915
taxation; compliance costs; multinational corporations;
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Harry Grubert & John Mutti, 1995. "Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?," International Tax and Public Finance, Springer, vol. 2(3), pages 439-457, October.
- Clemens Fuest & Bernd Huber, 2003. "Zur Koordinierung der Unternehmensbesteuerung in Europa," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(3), pages 378-390.
- Sijbren Cnossen & Erns Verwaal, 2001. "Europe`s new border taxes," CESifo Working Paper Series 434, CESifo Group Munich.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- Verwaal, E. & Donkers, B., 2001.
"Customs-Related Transaction Costs, Firm Size and International Trade Intensity,"
ERIM Report Series Research in Management
ERS-2001-13-MKT, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus Uni.
- Verwaal, Ernst & Donkers, Bas, 2003. " Customs-Related Transaction Costs, Firm Size and International Trade Intensity," Small Business Economics, Springer, vol. 21(3), pages 257-71, November.
- George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, vol. 13(2), pages 269-294, May.
- George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
- Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
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