Advanced Search
MyIDEAS: Login

Citations for "International Taxation"

by Roger H. Gordon & James R. Hines Jr.

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. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers, National Bureau of Economic Research, Inc 11196, National Bureau of Economic Research, Inc.
  2. 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.
  3. Rosanne Altshuler & Alan Auerbach & Michael Cooper & Matthew Knittel, 2011. "Understanding U.S. Corporate Tax Losses," Departmental Working Papers, Rutgers University, Department of Economics 201124, Rutgers University, Department of Economics.
  4. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer, Springer, vol. 14(2), pages 191-221, April.
  5. Dharmapala, Dhammika & Hines Jr., James R., 2009. "Which countries become tax havens?," Journal of Public Economics, Elsevier, Elsevier, vol. 93(9-10), pages 1058-1068, October.
  6. Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006. "Optimal Corporation Tax: An I.O. Approach," STICERD - Economics of Industry Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE 42, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
  7. Pedro R. D. Bom & Jenny Ligthart, 2011. "Public Infrastructure Investment, Output Dynamics, and Balanced Budget Fiscal Rules," 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 paper1119, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  8. Michael Braulke & Giacomo Corneo, 2003. "Capital Taxation May Survive in Open Economies," CESifo Working Paper Series, CESifo Group Munich 975, CESifo Group Munich.
  9. Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," Working Papers, Hong Kong Institute for Monetary Research 172007, Hong Kong Institute for Monetary Research.
  10. 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.
  11. Roger H. Gordon & Wei Li, 1999. "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers, National Bureau of Economic Research, Inc 7110, National Bureau of Economic Research, Inc.
  12. Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers, Oxford University Centre for Business Taxation 0721, Oxford University Centre for Business Taxation.
  13. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2004. "Capital Controls, Liberalizations, and Foreign Direct Investement," NBER Working Papers, National Bureau of Economic Research, Inc 10337, National Bureau of Economic Research, Inc.
  14. 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.
  15. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers, National Bureau of Economic Research, Inc 13132, National Bureau of Economic Research, Inc.
  16. David F. Bradford, 2003. "The X Tax in the World Economy," Working Papers, Princeton University, Department of Economics, Center for Economic Policy Studies. 109, Princeton University, Department of Economics, Center for Economic Policy Studies..
  17. Keen, M. & Ligthart, J.E., 2004. "Information Sharing and International Taxation," Discussion Paper, Tilburg University, Center for Economic Research 2004-117, Tilburg University, Center for Economic Research.
  18. Kazuki Onji, David Vera and Jenny Corbett, 2011. "Capital Injection, Restructuring Targets and Personnel Management: The Case of Japanese Regional Banks," Asia Pacific Economic Papers, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University 390, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
  19. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers, CEPII research center 2006-11, CEPII research center.
  20. Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics, Economic Studies, University of Dundee 198, Economic Studies, University of Dundee.
  21. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, National Bureau of Economic Research, Inc, in: Tax Policy and the Economy, Volume 23, pages 123-157 National Bureau of Economic Research, Inc.
  22. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "Foreign direct investment in a world of multiple taxes," Journal of Public Economics, Elsevier, Elsevier, vol. 88(12), pages 2727-2744, December.
  23. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers, National Bureau of Economic Research, Inc 10233, National Bureau of Economic Research, Inc.
  24. 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.
  25. Huizinga, Harry & Nicodeme, Gaetan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers, C.E.P.R. Discussion Papers 3952, C.E.P.R. Discussion Papers.
  26. Paolo Panteghini, 2006. "The Capital Structure of Multinational Companies Under Tax Competition," Working Papers, University of Brescia, Department of Economics ubs0606, University of Brescia, Department of Economics.
  27. Martin S. Feldstein, 1995. "The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock," NBER Chapters, National Bureau of Economic Research, Inc, in: The Effects of Taxation on Multinational Corporations, pages 43-66 National Bureau of Economic Research, Inc.
  28. 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).
  29. James R. Hines Jr., 2006. "Taxing Consumption and Other Sins," NBER Working Papers, National Bureau of Economic Research, Inc 12730, National Bureau of Economic Research, Inc.
  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. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers, WIFO 255, WIFO.
  32. Kelly D. Edmiston & Shannon Mudd & Neven T. Valev, 2004. "Incentive Targeting, Influence Peddling, and Foreign Direct Investment," International Tax and Public Finance, Springer, Springer, vol. 11(5), pages 647-660, 09.
  33. Coeurdacier, Nicolas, 2009. "Do trade costs in goods market lead to home bias in equities?," Journal of International Economics, Elsevier, Elsevier, vol. 77(1), pages 86-100, February.
  34. Libman, Alexander, 2004. "Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйст�," MPRA Paper, University Library of Munich, Germany 17042, University Library of Munich, Germany.
  35. Mihir Desai & Dhammika Dharmapala, . "Corporate Tax Avoidance and High Powered Incentives," American Law & Economics Association Annual Meetings, American Law & Economics Association 1006, American Law & Economics Association.
  36. Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," FIW Working Paper series, FIW 005, FIW.
  37. Malcolm Baker & C. Fritz Foley & Jeffrey Wurgler, 2004. "The Stock Market and Investment: Evidence from FDI Flows," NBER Working Papers, National Bureau of Economic Research, Inc 10559, National Bureau of Economic Research, Inc.
  38. Michael P. Devereux & Peter Birch Sørensen, 2006. "The Corporate Income Tax: international trends and options for fundamental reform," European Economy - Economic Papers, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission 264, Directorate General Economic and Monetary Affairs (DG ECFIN), European Commission.
  39. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Berkeley Olin Program in Law & Economics, Working Paper Series, Berkeley Olin Program in Law & Economics qt90v90406, Berkeley Olin Program in Law & Economics.
  40. Wolf Wagner & Sylvester Eijffinger, 2008. "Efficiency of capital taxation in an open economy: tax competition versus tax exportation," International Tax and Public Finance, Springer, Springer, vol. 15(6), pages 637-646, December.
  41. David Backus & Espen Henriksen & Kjetil Storesletten, 2007. "Taxes and the Global Allocation of Capital," NBER Working Papers, National Bureau of Economic Research, Inc 13624, National Bureau of Economic Research, Inc.
  42. Gordon, Roger & Li, Wei, 2009. "Tax structures in developing countries: Many puzzles and a possible explanation," Journal of Public Economics, Elsevier, Elsevier, vol. 93(7-8), pages 855-866, August.
  43. Reis, Ana Balcao, 2006. "Welfare, taxes and foreign investment," Journal of Economic Dynamics and Control, Elsevier, Elsevier, vol. 30(6), pages 1045-1061, June.
  44. Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers, National Bureau of Economic Research, Inc 7903, National Bureau of Economic Research, Inc.
  45. repec:hal:wpaper:halshs-00590775 is not listed on IDEAS
  46. Alexander Klemm & Dennis P. J. Botman & Reza Baqir, 2008. "Investment Incentives and Effective Tax Rates in the Philippines," IMF Working Papers, International Monetary Fund 08/207, International Monetary Fund.
  47. O. Amerighi & S. Peralta, 2007. "Exports Versus Horizontal Foreign Direct Investment with Profit Shifting," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna 604, Dipartimento Scienze Economiche, Universita' di Bologna.
  48. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers, National Bureau of Economic Research, Inc 10806, National Bureau of Economic Research, Inc.
  49. Albert Wijeweera & Brian Dollery & Don Clark, 2007. "Corporate tax rates and foreign direct investment in the United States," Applied Economics, Taylor & Francis Journals, Taylor & Francis Journals, vol. 39(1), pages 109-117.
  50. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company-tax coordination cum tax-rate competition in the European union," Munich Reprints in Economics, University of Munich, Department of Economics 20563, University of Munich, Department of Economics.
  51. Feldstein, Martin, 1995. "Fiscal policies, capital formation, and capitalism," European Economic Review, Elsevier, Elsevier, vol. 39(3-4), pages 399-420, April.
  52. David Bradford, 2003. "Addressing the Transfer-Pricing Problem in an Origin-Basis X Tax," CESifo Working Paper Series, CESifo Group Munich 997, CESifo Group Munich.
  53. Daniel Millimet & Abdullah Kumas, 2007. "Reassessing the Effects of Bilateral Tax Treaties on US FDI Activity," Departmental Working Papers, Southern Methodist University, Department of Economics 0704, Southern Methodist University, Department of Economics.
  54. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers, National Bureau of Economic Research, Inc 9224, National Bureau of Economic Research, Inc.
  55. Jin, Li & Kothari, S.P., 2008. "Effect of personal taxes on managers' decisions to sell their stock," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 46(1), pages 23-46, September.
  56. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, National Bureau of Economic Research, Inc, in: Tax Policy and the Economy, Volume 19, pages 65-100 National Bureau of Economic Research, Inc.
  57. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers, Directorate General Taxation and Customs Union, European Commission 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
  58. Razin, Assaf & Sadka, Efraim, 2006. "Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition," CEPR Discussion Papers, C.E.P.R. Discussion Papers 5511, C.E.P.R. Discussion Papers.
  59. Desai, Mihir A. & Jin, Li, 2011. "Institutional tax clienteles and payout policy," Journal of Financial Economics, Elsevier, Elsevier, vol. 100(1), pages 68-84, April.
  60. Kimberly A. Clausing, 1998. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Working Papers, National Bureau of Economic Research, Inc 6688, National Bureau of Economic Research, Inc.
  61. Enrique G. Mendoza & Linda L. Tesar, 2003. "Winners and Losers of Tax Competition in the European Union," NBER Working Papers, National Bureau of Economic Research, Inc 10051, National Bureau of Economic Research, Inc.
  62. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers, Oxford University Centre for Business Taxation 0715, Oxford University Centre for Business Taxation.
  63. 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.
  64. Furceri, Davide & Karras, Georgios, 2010. "Tax Design in the OECD: A test of the Hines-Summers Hypothesis," MPRA Paper, University Library of Munich, Germany 23358, University Library of Munich, Germany.
  65. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer, Springer, vol. 13(1), pages 81-110, January.
  66. Horst Raff, 2002. "Preferential Trade Agreements and Tax Competition for Foreign Direct Investment," CESifo Working Paper Series, CESifo Group Munich 763, CESifo Group Munich.
  67. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers, National Bureau of Economic Research, Inc 9535, National Bureau of Economic Research, Inc.
  68. Ramirez Verdugo, Arturo, 2005. "Tax Incentives and Business Investment: New Evidence from Mexico," MPRA Paper, University Library of Munich, Germany 2272, University Library of Munich, Germany, revised 04 Oct 2006.
  69. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers, National Bureau of Economic Research, Inc 5810, National Bureau of Economic Research, Inc.
  70. Martin Feldstein, 1994. "Taxes, Leverage and the National Return on Outbound Foreign Direct Investment," NBER Working Papers, National Bureau of Economic Research, Inc 4689, National Bureau of Economic Research, Inc.
  71. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
  72. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers, National Bureau of Economic Research, Inc 6576, National Bureau of Economic Research, Inc.
  73. Peter Egger & Horst Raff, 2011. "Tax Rate and Tax Base Competition for Foreign Direct Investment," Kiel Working Papers, Kiel Institute for the World Economy 1734, Kiel Institute for the World Economy.
  74. Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers, National Bureau of Economic Research, Inc 9057, National Bureau of Economic Research, Inc.
  75. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer, Springer, vol. 12(5), pages 583-603, September.
  76. 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.
  77. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics, University of Munich, Department of Economics 1153, University of Munich, Department of Economics.
  78. Ariel Burstein & Alexander Monge-Naranjo, 2007. "Foreign Know-How, Firm Control, and the Income of Developing Countries," NBER Working Papers, National Bureau of Economic Research, Inc 13073, National Bureau of Economic Research, Inc.
  79. Qin Yang & Crystal Jiang, 2007. "Location advantages and subsidiaries’ R&D activities in emerging economies: Exploring the effect of employee mobility," Asia Pacific Journal of Management, Springer, Springer, vol. 24(3), pages 341-358, September.
  80. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "Do tax havens divert economic activity?," Economics Letters, Elsevier, Elsevier, vol. 90(2), pages 219-224, February.
  81. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series, CESifo Group Munich 1793, CESifo Group Munich.