Advanced Search
MyIDEAS: Login

Citations for "Income Shifting in U.S. Multinational Corporations"

by David Harris & Randall Morck & Joel Slemrod & Bernard Yeung

For a complete description of this item, click here. For a RSS feed for citations of this item, click here.
as in new window
  1. Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
  2. Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2004. "Corporate Tax Systems, Multinational Enterprises, and Economic Integration," CESifo Working Paper Series 1241, CESifo Group Munich.
  3. AMERIGHI, Oscar, . "Transfer pricing and enforcement policy in oligopolistic markets," CORE Discussion Papers RP, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) -2203, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, Elsevier, vol. 73(2), pages 323-374, August.
  5. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252 National Bureau of Economic Research, Inc.
  6. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, Springer, vol. 13(2), pages 269-294, May.
  7. Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
  8. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," Center for European, Governance and Economic Development Research Discussion Papers 199, University of Goettingen, Department of Economics.
  9. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes and the Location of Intangible Assets Within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics 5294, University of Munich, Department of Economics.
  10. Kimberly A. Clausing, 1998. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Working Papers 6688, National Bureau of Economic Research, Inc.
  11. Joel Slemrod, 1994. "Free-Trade Taxation and Protectionist Taxation," NBER Working Papers 4902, National Bureau of Economic Research, Inc.
  12. Randall Morck, 2005. "How to Eliminate Pyramidal Business Groups The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179 National Bureau of Economic Research, Inc.
  13. Jack M. Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," International Tax Program Papers, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto 0402, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto, revised Apr 2003.
  14. Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, Elsevier, vol. 87(9-10), pages 2207-2223, September.
  15. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers, University of Nevada, Las Vegas , Department of Economics 0901, University of Nevada, Las Vegas , Department of Economics.
  16. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers, Oxford University Centre for Business Taxation 0702, Oxford University Centre for Business Taxation.
  17. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, Elsevier, vol. 90(3), pages 513-531, February.
  18. Singh, Kuljot & Hodder, James E., 2000. "Multinational capital structure and financial flexibility," Journal of International Money and Finance, Elsevier, Elsevier, vol. 19(6), pages 853-884, December.
  19. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, Elsevier, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier.
  20. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, Elsevier, vol. 86(3), pages 579-607, December.
  21. Petroni, Kathy R. & Shackelford, Douglas A., 1995. "Taxation, regulation, and the organizational structure of property-casualty insurers," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 20(3), pages 229-253, December.
  22. Alfons Weichenrieder, 2007. "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series 2043, CESifo Group Munich.
  23. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 56(2), pages 170-189.
  24. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
  25. Kimberly A. Clausing, 2000. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Chapters, in: International Taxation and Multinational Activity, pages 173-200 National Bureau of Economic Research, Inc.
  26. Klassen, Kenneth J. & Shackelford, Douglas A., 1998. "State and provincial corporate tax planning: income shifting and sales apportionment factor management," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 25(3), pages 385-406, June.
  27. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
  28. P. B. Oyelere & C. R. Emmanuel, 1998. "International transfer pricing and income shifting: evidence from the UK," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 7(4), pages 623-635.
  29. Borkowski, Susan C., 1997. "The transfer pricing concerns of developed and developing countries," The International Journal of Accounting, Elsevier, Elsevier, vol. 32(3), pages 321-336.
  30. John Christian Langli & Shahrokh Saudagaran, 2004. "Taxable income differences between foreign and domestic controlled corporations in Norway," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 13(4), pages 713-741.
  31. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2001. "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers, C.E.P.R. Discussion Papers 2753, C.E.P.R. Discussion Papers.
  32. Jeffrey D. Gramlich & Piman Limpaphayom & S. Ghon Rhee, 2002. "Taxes, Keiretsu Affiliation, and Income Shifting," Tinbergen Institute Discussion Papers 02-114/2, Tinbergen Institute.
  33. Jean-Luc Migue, 1992. "Trade Barriers in the Theory of Instrument Choice," Cato Journal, Cato Journal, Cato Institute, Cato Journal, Cato Institute, vol. 12(2), pages 425-441, Fall.
  34. Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, Elsevier, vol. 81(1), pages 99-108, May.
  35. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, Elsevier, vol. 79(3), pages 429-453, March.
  36. Kevin S Markle, 2012. "A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries," Working Papers, Oxford University Centre for Business Taxation 1206, Oxford University Centre for Business Taxation.
  37. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics, Faculty of Economics, University of Cambridge 0412, Faculty of Economics, University of Cambridge.
  38. Gramlich, J.D.Jeffrey D. & Limpaphayom, Piman & Ghon Rhee, S., 2004. "Taxes, keiretsu affiliation, and income shifting," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 37(2), pages 203-228, June.