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Strategic taxation of the multinational enterprise: A new argument for double taxation

  • Konan, Denise Eby

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Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 63 (1997)
Issue (Month): 2 (January)
Pages: 301-309

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Handle: RePEc:eee:pubeco:v:63:y:1997:i:2:p:301-309
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  1. Helpman, Elhanan, 1984. "A Simple Theory of International Trade with Multinational Corporations," Journal of Political Economy, University of Chicago Press, vol. 92(3), pages 451-71, June.
  2. James Levinsohn & Joel Slemrod, 1990. "Taxes, Tariffs, and The Global Corporation," NBER Working Papers 3500, National Bureau of Economic Research, Inc.
  3. Janeba, Eckhard, 1992. "Corporate income tax competition, double taxation treaties, and foreign direct investment," Discussion Papers, Series II 194, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
  4. Huizinga, H., 1989. "National Tax Policies Towards Product-Innovating Multinational Enterprises," Papers 8934, Tilburg - Center for Economic Research.
  5. James R. Markusen, 1995. "The Boundaries of Multinational Enterprises and the Theory of International Trade," Journal of Economic Perspectives, American Economic Association, vol. 9(2), pages 169-189, Spring.
  6. Bond, Eric W & Samuelson, Larry, 1989. "Strategic Behaviour and the Rules for International Taxation of Capital," Economic Journal, Royal Economic Society, vol. 99(398), pages 1099-1111, December.
  7. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262061430, June.
  8. Markusen, James R., 1984. "Multinationals, multi-plant economies, and the gains from trade," Journal of International Economics, Elsevier, vol. 16(3-4), pages 205-226, May.
  9. repec:oup:qjecon:v:94:y:1980:i:4:p:793-98 is not listed on IDEAS
  10. Horstmann, Ignatius J. & Markusen, James R., 1992. "Endogenous market structures in international trade (natura facit saltum)," Journal of International Economics, Elsevier, vol. 32(1-2), pages 109-129, February.
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