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Citations for "Formula Apportionment and Transfer Pricing under Oligopolistic Competition"

by Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup

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  1. Nielsen, Søren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2010. "Company taxation and tax spillovers: Separate accounting versus formula apportionment," European Economic Review, Elsevier, Elsevier, vol. 54(1), pages 121-132, January.
  2. Thomas Eichner & Marco Runkel, 2008. "Corporate Income Taxation of Multinationals in a General Equilibrium Model," CESifo Working Paper Series 2320, CESifo Group Munich.
  3. Wilson, John Douglas & Wildasin, David E., 2004. "Capital tax competition: bane or boon," Journal of Public Economics, Elsevier, Elsevier, vol. 88(6), pages 1065-1091, June.
  4. Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2007. "Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals’ Investment and Production Decisions," CESifo Working Paper Series 2020, CESifo Group Munich.
  5. Charles E. Hyde, 2001. "Multinationals And The Relationship Between Strategic And Tax Transfer Prices," Department of Economics - Working Papers Series, The University of Melbourne 822, The University of Melbourne.
  6. Johannes Becker & Clemens Fuest, 2010. "Tax enforcement and tax havens under formula apportionment," International Tax and Public Finance, Springer, Springer, vol. 17(3), pages 217-235, June.
  7. HINDRIKS, Jean & PERALTA, Susana & WEBER, Shlomo, 2013. "Local taxation of global corporation: a simple solution," CORE Discussion Papers, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) 2013011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  8. Nielsen, Soren Bo & Raimondos-Møller, Pascalis & Schjelderup, Guttorm, 2006. "Taxes and Decision Rights in Multinationals," CEPR Discussion Papers, C.E.P.R. Discussion Papers 5952, C.E.P.R. Discussion Papers.
  9. Peter Birch Sørensen, 2003. "Company Tax Reform in the European Union," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 03-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  10. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics, University of Munich, Department of Economics 902, University of Munich, Department of Economics.
  11. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2007. "Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions," arqus Discussion Papers in Quantitative Tax Research 27, arqus - Arbeitskreis Quantitative Steuerlehre.
  12. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
  13. Caterina Liesegang & Marco Runkel, 2009. "Corporate Income Taxation of Multinationals and Fiscal Equalization," FEMM Working Papers 09028, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
  14. Søren Bo Nielsen & Pascalis Raimondos-Møller & Guttorm Schjelderup, 2005. "Centralized vs. De-centralized Multinationals and Taxes," CESifo Working Paper Series 1586, CESifo Group Munich.
  15. Rüdiger Pethig & Andreas Wagener, 2007. "Profit tax competition and formula apportionment," International Tax and Public Finance, Springer, Springer, vol. 14(6), pages 631-655, December.
  16. Peter Sørensen, 2004. "Company Tax Reform in the European Union," International Tax and Public Finance, Springer, Springer, vol. 11(1), pages 91-115, January.
  17. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer, Springer, vol. 11(1), pages 71-89, January.
  18. Thomas Gresik, 2013. "Allowing Firms to Choose Between Formula Apportionment and Separate Accounting Taxation," CESifo Working Paper Series 4560, CESifo Group Munich.
  19. Marco Runkel & Guttorm Schjelderup, 2011. "The Choice Of Apportionment Factors Under Formula Apportionment," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 52(3), pages 913-934, 08.
  20. Marcel Gerard, 2006. "Reforming the taxation of Multijurisdictional Enterprises in Europe, "Coopetition" in a Bottom-up Federation," Working Papers, University of Kentucky, Institute for Federalism and Intergovernmental Relations 2006-10, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
  21. Marcel G�rard, 2006. "Reforming the taxation of multijurisdictional enterprises in Europe: a tentative appraisal," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 265, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  22. Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers, Oxford University Centre for Business Taxation 1010, Oxford University Centre for Business Taxation.
  23. Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2004. "Corporate Tax Systems, Multinational Enterprises, and Economic Integration," CESifo Working Paper Series 1241, CESifo Group Munich.
  24. Devereux, Michael P & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3400, C.E.P.R. Discussion Papers.
  25. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 39(5), pages 610-620, September.
  26. Ronald B Davies, 2013. "Tariff-induced Transfer Pricing and the CCCTB," Working Papers, School Of Economics, University College Dublin 201314, School Of Economics, University College Dublin.
  27. Gresik, Thomas A., 2010. "Formula apportionment vs. separate accounting: A private information perspective," European Economic Review, Elsevier, Elsevier, vol. 54(1), pages 133-149, January.
  28. Doina Maria Radulescu, 2007. "From Separate Accounting to Formula Apportionment: Analysis in a Dynamic Framework," CESifo Working Paper Series 2122, CESifo Group Munich.
  29. Anca BANDOI & Dana DANCIULESCU & Ion TOMITA, 2008. "Transfer Pricing – a Fiscal Issue," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, University of Craiova, Faculty of Economics and Business Administration, vol. 1(36), pages 169-176, May.
  30. Doina Maria Radulescu, 2002. "Besteuerung von Kapitalgesellschaften im Binnenmarkt - Reformvorschlag der Europäischen Kommission," Ifo Schnelldienst, Ifo Institute for Economic Research at the University of Munich, vol. 55(02), pages 12-18, 01.
  31. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
  32. Marcel Gérard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series 636, CESifo Group Munich.