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The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications

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  • Marsha Blumenthal
  • Joel Slemrod

Abstract

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File URL: http://hdl.handle.net/10.1007/BF00873106
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 2 (1995)
Issue (Month): 1 (February)
Pages: 37-53

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Handle: RePEc:kap:itaxpf:v:2:y:1995:i:1:p:37-53

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: taxation; compliance costs; multinational corporations;

References

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  1. 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.
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Citations

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Cited by:
  1. Sijbren Cnossen & Erns Verwaal, 2001. "Europe`s new border taxes," CESifo Working Paper Series 434, CESifo Group Munich.
  2. 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.
  3. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
  4. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.
  5. 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.
  6. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
  7. 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.

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