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

  • Konan, Denise Eby

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File URL: http://www.sciencedirect.com/science/article/B6V76-3SWT4HT-7/2/0de322abd8a87831307530dc3fe3e3a0
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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
Contact details of provider: Web page: http://www.elsevier.com/locate/inca/505578

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  1. Huizinga, H., 1989. "National Tax Policies Towards Product-Innovating Multinational Enterprises," Papers 8934, Tilburg - Center for Economic Research.
  2. Bond, E.W. & Samuelson, L., 1988. "Strategic Behavior And The Rules For International Taxation Of Capital," Papers 3-88-10, Pennsylvania State - Department of Economics.
  3. Jacob Frenkel & Assaf Razin & Efraim Sadka, 1991. "International Taxation in an Integrated World," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262512149, June.
  4. Helpman, Elhanan, 1984. "A Simple Theory of International Trade with Multinational Corporations," Scholarly Articles 3445092, Harvard University Department of Economics.
  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. Horst, Thomas, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 793-98, June.
  7. Levinsohn, James & Slemrod, Joel, 1993. "Taxes, tariffs, and the global corporation," Journal of Public Economics, Elsevier, vol. 51(1), pages 97-116, May.
  8. 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".
  9. 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.
  10. 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.
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