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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- Roger H. Gordon & Jeffrey K. MacKie-Mason, 1995.
"Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting,"
in: The Effects of Taxation on Multinational Corporations, pages 67-94
National Bureau of Economic Research, Inc.
- Roger H. Gordon & Jeffrey K. Mackie-Mason, . "Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting," EPRU Working Paper Series 93-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Gordon, R.H. & Mackie-Mason, J.K., 1993. "Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting," Memorandum 18/1993, Oslo University, Department of Economics.
- 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.
- Hines, James R, Jr & Rice, Eric M, 1994.
"Fiscal Paradise: Foreign Tax Havens and American Business,"
The Quarterly Journal of Economics,
MIT Press, vol. 109(1), pages 149-82, February.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
- James R. Hines, Jr. & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Harry Grubert, 2002.
"Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy,"
Departmental Working Papers
200009, Rutgers University, Department of Economics.
- Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
- Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
- 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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