Taxing multinationals in a world with portfolio flows and R&D: Is capital export neutrality obsolete?
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References listed on IDEAS
- Andrew B. Lyon & Gerald Silverstein, 1995.
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National Bureau of Economic Research, Inc.
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CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association, vol. 52(3), pages 385-404, September.
- Marsha Blumenthal & Joel Slemrod, 1995. "The compliance cost of taxing foreign-source income: Its magnitude, determinants, and policy implications," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 37-53, February.
- Homburg, Stefan, 2000. "Perspektiven der internationalen Unternehmensbesteuerung," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 9-61.
- Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015.
"Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data,"
Royal Economic Society, vol. 125(589), pages 1764-1789, December.
- Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2012. "Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data," CESifo Working Paper Series 3942, CESifo Group Munich.
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Keywordscapital export neutrality; taxation of income from foreign direct investment;
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