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Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?

In: International Taxation and Multinational Activity

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  • Harry Grubert
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    File URL: http://www.nber.org/chapters/c10722.pdf
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    This chapter was published in:

  • James R. Hines, Jr., 2000. "International Taxation and Multinational Activity," NBER Books, National Bureau of Economic Research, Inc, number hine00-1, January.
    This item is provided by National Bureau of Economic Research, Inc in its series NBER Chapters with number 10722.

    Handle: RePEc:nbr:nberch:10722

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    1. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
    2. James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
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    Cited by:
    1. Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers, Rutgers University, Department of Economics 200009, Rutgers University, Department of Economics.
    2. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS.

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