The downside of formula apportionment: evidence on factor demand distortions
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References listed on IDEAS
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- Jack Mintz & Michael Smart, 2001.
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- Mintz, Jack & Smart, Michael, 2004. "Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada," Journal of Public Economics, Elsevier, vol. 88(6), pages 1149-1168, June.
- Becker, Johannes & Riedel, Nadine, 2012.
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- Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers 0816, Oxford University Centre for Business Taxation.
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"Corporate tax systems, multinational enterprises, and economic integration,"
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Elsevier, vol. 65(2), pages 507-521, March.
- Hans Jarle Kind & Helene Midelfart & Guttorm Schjelderup, 2004. "Corporate Tax Systems, Multinational Enterprises, and Economic Integration," CESifo Working Paper Series 1241, CESifo Group Munich.
- Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
- Austan Goolsbee & Edward L Maydew, 1998.
"Coveting Thy Neighbor's Manuafacturing: The Dilemma of State Income Apportionment,"
NBER Working Papers
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- Goolsbee, Austan & Maydew, Edward L., 2000. "Coveting thy neighbor's manufacturing: the dilemma of state income apportionment," Journal of Public Economics, Elsevier, vol. 75(1), pages 125-143, January.
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