Effects of Equalization Tax on Multinational Investments and Transfer Pricing
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References listed on IDEAS
- Boadway, Robin & Bruce, Neil, 1992.
"Problems with integrating corporate and personal income taxes in an open economy,"
Journal of Public Economics,
Elsevier, vol. 48(1), pages 39-66, June.
- Robin Boadway & Neil Bruce, 1988. "Problems with Integrating Corporate and Personal Income Taxes in an Open Economy," Working Papers 735, Queen's University, Department of Economics.
- Kari, Seppo, 1999. "Dynamic Behaviour of the Firm Under Dual Income Taxation," Research Reports 51, VATT Institute for Economic Research.
- Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 85-106, February.
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- Seppo Kari & Jouko Ylä-Liedenpohja, 2004.
"Cost of Capital for Cross-Border Investment: The Fallacy of Estonia as a Tax Haven,"
Baltic Journal of Economics,
Baltic International Centre for Economic Policy Studies, vol. 5(1), pages 28-43, December.
- Kari, Seppo & Ylä-Liedenpohja, Jouko, 2005. "Cost of Capital for Cross-border Investment: The Fallacy of Estonia as a Tax Haven," Discussion Papers 367, VATT Institute for Economic Research.
More about this item
KeywordsDividend taxation; International taxation; Investment incentives; Transfer pricing; International comparisons; Kansainväliset vertailut; Taxation; Verotus; Taxation and Social Transfers; Julkisen talouden rahoitus ja tulonsiirrot; F230 - Multinational Firms; International Business (International Competitiveness); H250 - Business Taxes and Subsidies including sales and value-added (VAT); H320 - Fiscal Policies and Behavior of Economic Agents: Firm;
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