At A Cost: the Real Effects of Transfer Pricing Regulations
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- Ruud Mooij & Li Liu, 2020. "At a Cost: The Real Effects of Transfer Pricing Regulations," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 68(1), pages 268-306, March.
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- Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
- de Mooij, Ruud & Liu, Li, 2021.
"At a cost: The real effects of thin capitalization rules,"
Economics Letters, Elsevier, vol. 200(C).
- Ruud A. de Mooij & Ms. Li Liu, 2021. "At A Cost: The Real Effects of Thin Capitalization Rules," IMF Working Papers 2021/023, International Monetary Fund.
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More about this item
Keywords
WP; parent company; cost of capital; gross investment; tax rate; profit shifting; foreign direct investment; corporate tax policy; multinational firms; MNC investment; company group; investment response; ratio variable; MNC group; Transnational corporations; Transfer pricing rules; Corporate income tax; Transfer pricing; Thin capitalization rules; Global;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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