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Citations for "The Effect of Taxes on Investment and Income Shifting to Puerto Rico"

by Harry Grubert & Joel Slemrod

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  1. 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.
  2. Stöwhase, Sven, 2002. "Profit Shifting opportunities, Multinationals, and the determinants of FDI," Discussion Papers in Economics, University of Munich, Department of Economics 29, University of Munich, Department of Economics.
  3. Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers, University of Toronto, Department of Economics tecipa-265, University of Toronto, Department of Economics.
  4. Francis Weyzig, 2013. "Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands," International Tax and Public Finance, Springer, Springer, vol. 20(6), pages 910-937, December.
  5. Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  6. 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," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 67-94 National Bureau of Economic Research, Inc.
  7. Ga�tan Nicod�me, 2002. "Sector and size effects on effective corporate taxation," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 175, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  8. John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series, The University of Melbourne 1029, The University of Melbourne.
  9. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
  10. Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999. "The Impact of State Taxes on Self-Insurance," NBER Working Papers 7453, National Bureau of Economic Research, Inc.
  11. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 30, Directorate General Taxation and Customs Union, European Commission.
  12. Leslie Papke, 2000. "One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles," International Tax and Public Finance, Springer, Springer, vol. 7(3), pages 295-313, May.
  13. 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.
  14. John Creedy & Norman Gemmell, 2007. "Modelling Behavioural Responses to Profit Taxation: The Case of the UK Corporation Tax," Department of Economics - Working Papers Series, The University of Melbourne 998, The University of Melbourne.
  15. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics, University of Munich, Department of Economics 4450, University of Munich, 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. Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, Elsevier, vol. 88(6), pages 1149-1168, June.
  18. Peter Egger & Simon Loretz & Michael Pfaffermayr & Hannes Winner, 2006. "Corporate Taxation and Multinational Activity," CESifo Working Paper Series 1773, CESifo Group Munich.
  19. Lars P Feld, 2004. "On Tax Competition: The (Un-)Expected Advantages of Decentralized Fiscal Autonomy," Marburg Working Papers on Economics, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung) 200425, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
  20. Onji, Kazuki, 2009. "The response of firms to eligibility thresholds: Evidence from the Japanese value-added tax," Journal of Public Economics, Elsevier, Elsevier, vol. 93(5-6), pages 766-775, June.
  21. Grubert, Harry, 1998. "Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings," Journal of Public Economics, Elsevier, Elsevier, vol. 68(2), pages 269-290, May.
  22. Joel Slemrod, 2001. "A General Model of the Behavioral Response to Taxation," International Tax and Public Finance, Springer, Springer, vol. 8(2), pages 119-128, March.
  23. Becker, Johannes & Riedel, Nadine, 2012. "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, Elsevier, vol. 56(3), pages 436-450.
  24. Michael Devereux & Rachel Griffith, 1996. "Taxes and the location of production: evidence from a panel of US multinationals," IFS Working Papers, Institute for Fiscal Studies W96/14, Institute for Fiscal Studies.
  25. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics, University of Munich, Department of Economics 454, University of Munich, Department of Economics.
  26. Johannes Becker & Clemens Fuest, 2009. "Transfer Pricing Policy and the Intensity of Tax Rate Competition," Working Papers, Oxford University Centre for Business Taxation 0930, Oxford University Centre for Business Taxation.
  27. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  28. Gemmell, Norman & Kneller, Richard & Sanz, Ismael, 2013. "The Growth Effects of Tax Rates in the OECD," Working Paper Series 2706, Victoria University of Wellington, Chair in Public Finance.
  29. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  30. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, Elsevier, vol. 60(8), pages 983-995.
  31. Gropp, Reint & Kostial, Kristina, 2000. "The disappearing tax base: is foreign direct investment eroding corporate income taxes?," Working Paper Series, European Central Bank 0031, European Central Bank.
  32. 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.
  33. Harry Grubert & Rosanne Altshuler, 2013. "Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax," Departmental Working Papers, Rutgers University, Department of Economics 201305, Rutgers University, Department of Economics.
  34. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, American Economic Association, vol. 39(3), pages 800-838, September.
  35. Johannes Becker, 2010. "Strategic Trade Policy through the Tax System," CESifo Working Paper Series 3066, CESifo Group Munich.
  36. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
  37. Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research 07-071, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  38. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.