IDEAS home Printed from https://ideas.repec.org/r/eee/pubeco/v87y2003i9-10p2207-2223.html
   My bibliography  Save this item

Tax-motivated transfer pricing and US intrafirm trade prices

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  2. Christian Keuschnigg & Michael P. Devereux, 2009. "The Distorting Arm's Length Principle," University of St. Gallen Department of Economics working paper series 2009 2009-20, Department of Economics, University of St. Gallen.
  3. James Nebus, 2019. "Will tax reforms alone solve the tax avoidance and tax haven problems?," Journal of International Business Policy, Palgrave Macmillan, vol. 2(3), pages 258-271, September.
  4. Laura Dobbins & Martin Jacob, 2016. "Do corporate tax cuts increase investments?," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 731-759, November.
  5. Wolfgang Eggert & Andreas Haufler, 2006. "Company-Tax Coordination cum Tax-Rate Competition in the European Union," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 62(4), pages 579-601, December.
  6. Benkovskis, Konstantins & Wörz, Julia, 2018. "What drives the market share changes? Price versus non-price factors," Structural Change and Economic Dynamics, Elsevier, vol. 45(C), pages 9-29.
  7. Peralta, Susana & Wauthy, Xavier & van Ypersele, Tanguy, 2006. "Should countries control international profit shifting?," Journal of International Economics, Elsevier, vol. 68(1), pages 24-37, January.
  8. Raymond Mataloni & Kim Ruhl & Dylan Rassier & Fatih Guvenen, 2016. "Offshore Profit Shifting and Domestic Productivity Measurement," 2016 Meeting Papers 1382, Society for Economic Dynamics.
  9. Castillo Murciego, Ángela & López-Laborda, Julio, 2017. "Are Spanish companies involved in profit shifting? Consequences in terms of tax revenues," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 11, pages 1-47.
  10. Thiess Buettner & Michael Overesch & Georg Wamser, 2018. "Anti profit-shifting rules and foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 553-580, June.
  11. Dischinger, Matthias, 2007. "Profit Shifting by Multinationals: Indirect Evidence from European Micro Data," Discussion Papers in Economics 2029, University of Munich, Department of Economics.
  12. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
  13. Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas, 2022. "The use of information technology for international transfer pricing in multinational enterprises," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
  14. Daniel Anarfi & Danuše Nerudová, 2018. "Profit Shifting and the Tax Response of Multinational Banks in Eastern Europe," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(3), pages 729-736.
  15. Alessandro Ferrari & Sébastien Laffitte & Mathieu Parenti & Farid Toubal, 2022. "Profit Shifting Frictions and the Geography of Multinational Activity," Working Papers halshs-04103710, HAL.
  16. Lisa De Simone & Lillian F. Mills & Bridget Stomberg, 2019. "Using IRS data to identify income shifting to foreign affiliates," Review of Accounting Studies, Springer, vol. 24(2), pages 694-730, June.
  17. Buettner, Thiess & Wamser, Georg, 2013. "Internal Debt and Multinational Profit Shifting: Empirical Evidence From Firm-Level Panel Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 63-95, March.
  18. Marcel P. Timmer & Erik Dietzenbacher & Bart Los & Robert Stehrer & Gaaitzen J. Vries, 2015. "An Illustrated User Guide to the World Input–Output Database: the Case of Global Automotive Production," Review of International Economics, Wiley Blackwell, vol. 23(3), pages 575-605, August.
  19. Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
  20. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
  21. Swati Verma, . "Intrafirm trade and tax haven linkages: Evidence from Indian manufacturing," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  22. Hellerstein, Rebecca & Villas-Boas, Sofia B., 2010. "Outsourcing and pass-through," Journal of International Economics, Elsevier, vol. 81(2), pages 170-183, July.
  23. Kristian Behrens & Susana Peralt & Pierre M. Picard, 2014. "Transfer Pricing Rules, OECD Guidelines, and Market Distortions," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 16(4), pages 650-680, August.
  24. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
  25. Peter Egger & Doina Radulescu & Nora Strecker, 2013. "Effective labor taxation and the international location of headquarters," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
  26. Sharma, Rishi R. & Slemrod, Joel & Stimmelmayr, Michael, 2023. "Tax losses and ex-ante offshore transfer of intellectual property," Journal of Public Economics, Elsevier, vol. 226(C).
  27. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  28. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
  29. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, 'profit shifting' FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 122-133, February.
  30. Siedschlag, Iulia & Zhang, Xiaoheng & Smith, Donal, 2009. "What Determines the Attractiveness of EU Regions to the Location of Multinational Firms in the ICT Sector?," Papers DYNREG45, Economic and Social Research Institute (ESRI).
  31. Mehrotra, Rahul & Carbonnier, Gilles, 2021. "Abnormal pricing in international commodity trade: Empirical evidence from Switzerland," Resources Policy, Elsevier, vol. 74(C).
  32. Aisbett, Emma & McAusland, Carol, 2013. "Firm characteristics and influence on government rule-making: Theory and evidence," European Journal of Political Economy, Elsevier, vol. 29(C), pages 214-235.
  33. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2016. "Wages and International Tax Competition," Review of International Economics, Wiley Blackwell, vol. 24(5), pages 893-923, November.
  34. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
  35. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, vol. 81(3), pages 563-594, September.
  36. Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
  37. Simon Loretz & Socrates Mokkas, 2015. "Evidence for Profit Shifting with Tax-sensitive Capital Stocks," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(1), pages 1-36, March.
  38. Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015. "The taxation of foreign profits: A unified view," Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
  39. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," MPRA Paper 91425, University Library of Munich, Germany.
  40. Rathke, Alex A. T., 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," EconStor Conference Papers 129075, ZBW - Leibniz Information Centre for Economics.
  41. Nicodeme, Gaetan, 2006. "Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand?," MPRA Paper 107, University Library of Munich, Germany.
  42. Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
  43. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
  44. Céline Azémar & Gregory Corcos, 2009. "Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing," The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
  45. Fabien Candau & Jacques Le Cacheux, 2017. "Corporate Income Tax as a Genuine own Resource," Working papers of CATT hal-01847937, HAL.
  46. Steens, Bert & Roques, Thibaut & Gonnet, Sébastien & Beuselinck, Christof & Petutschnig, Matthias, 2022. "Transfer pricing comparables: Preferring a close neighbor over a far-away peer?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 47(C).
  47. Derek Kellenberg & Arik Levinson, 2019. "Misreporting trade: Tariff evasion, corruption, and auditing standards," Review of International Economics, Wiley Blackwell, vol. 27(1), pages 106-129, February.
  48. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
  49. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2021. "Multinational corporations and tax havens: evidence from country-by-country reporting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(6), pages 1519-1561, December.
  50. Nadine Riedel, 2010. "The downside of formula apportionment: evidence on factor demand distortions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 236-258, June.
  51. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
  52. Becker, Johannes & Fuest, Clemens & Riedel, Nadine, 2012. "Corporate tax effects on the quality and quantity of FDI," European Economic Review, Elsevier, vol. 56(8), pages 1495-1511.
  53. José Antonio Alonso, 2018. "International tax cooperation and sovereign debt crisis resolution: reforming global governance to ensure no one is left behind," CDP Background Papers 041, United Nations, Department of Economics and Social Affairs.
  54. Hiroshi Mukunoki & Hirofumi Okoshi, 2021. "Tariff elimination versus tax avoidance: free trade agreements and transfer pricing," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1188-1210, October.
  55. Amerighi, Oscar & Peralta, Susana, 2010. "The proximity-concentration trade-off with profit shifting," Journal of Urban Economics, Elsevier, vol. 68(1), pages 90-101, July.
  56. Sven Stöwhase, 2013. "How Profit Shifting May Increase the Tax Burden of Multinationals: A Simple Model with Discrete Investment Choices," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(2), pages 185-207, April.
  57. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
  58. Giorgia Maffini & Socrates Mokkas, 2009. "Profit Shifting and Measured Productivity of Multinational Firms," Working Papers 0920, Oxford University Centre for Business Taxation.
  59. Riedl, Aleksandra & Rocha-Akis, Silvia, 2007. "Testing the tax competition theory: How elastic are national tax bases in western Europe?," Department of Economics Working Paper Series 112, WU Vienna University of Economics and Business.
  60. Jay Pil Choi & Taiji Furusawa & Jota Ishikawa, 2018. "Transfer Pricing and the Arm's Length Principle under Imperfect Competition," CESifo Working Paper Series 7303, CESifo.
  61. Nadine Riedel, 2011. "Taxing multi-nationals under union wage bargaining," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 399-421, August.
  62. Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016. "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 8(4), pages 572-596, December.
  63. Neiman, Brent, 2010. "Stickiness, synchronization, and passthrough in intrafirm trade prices," Journal of Monetary Economics, Elsevier, vol. 57(3), pages 295-308, April.
  64. Dorian Carloni & Daniel Fried & Molly Saunders-Scott, 2019. "The Effect of Tax-Motivated Transfer Pricing on U.S. Aggregate Trade Statistics: Working Paper 2019-05," Working Papers 55284, Congressional Budget Office.
  65. Choi, Jay Pil & Furusawa, Taiji & Ishikawa, Jota, 2020. "Transfer pricing regulation and tax competition," Journal of International Economics, Elsevier, vol. 127(C).
  66. Karkinsky, Tom & Riedel, Nadine, 2012. "Corporate taxation and the choice of patent location within multinational firms," Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
  67. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
  68. 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.
  69. Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.
  70. Alex Cobham & Petr Janský, 2019. "Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 91-110, January.
  71. Alex Cobham & Petr Janský & Alex Prats, 2014. "Estimating Illicit Flows of Capital via Trade Mispricing: A Forensic Analysis of Data on Switzerland - Working Paper 350," Working Papers 350, Center for Global Development.
  72. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
  73. Anca D. Cristea & Daniel X. Nguyen, 2016. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," American Economic Journal: Economic Policy, American Economic Association, vol. 8(3), pages 170-202, August.
  74. Mário Marques & Carlos Pinho, 2016. "Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe," Accounting and Business Research, Taylor & Francis Journals, vol. 46(7), pages 703-730, November.
  75. Dharmapala, Dhammika & Riedel, Nadine, 2013. "Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals," Journal of Public Economics, Elsevier, vol. 97(C), pages 95-107.
  76. Cárceles-Poveda, Eva, 2019. "Comment on “Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation” by James F. Albertus, Brent Glover and Oliver Levine," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 41-43.
  77. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
  78. Azemar, Celine & Corcos, Gregory, 2008. "Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," SIRE Discussion Papers 2008-08, Scottish Institute for Research in Economics (SIRE).
  79. Holzmann, Carolin Maria, 2016. "Transfer pricing as tax avoidance under different legislative schemes," VfS Annual Conference 2016 (Augsburg): Demographic Change 145929, Verein für Socialpolitik / German Economic Association.
  80. Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics, Canadian Economics Association, vol. 50(4), pages 965-994, November.
  81. Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
  82. Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
  83. Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
  84. Johannes Becker, 2014. "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
  85. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016. "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 26-39.
  86. Matthias Dischinger & Nadine Riedel, 2009. "There’s No Place Like Home: The Profitability Gap between Headquarters and their Foreign Subsidiaries," Working Papers 0923, Oxford University Centre for Business Taxation.
  87. Pham, Anh, 2020. "Effects of temporary corporate income tax cuts: Evidence from Vietnam," Journal of Development Economics, Elsevier, vol. 146(C).
  88. Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des," CEPR Discussion Papers 8460, C.E.P.R. Discussion Papers.
  89. Valeria Merlo & Nadine Riedel & Georg Wamser, 2020. "The impact of thin‐capitalization rules on the location of multinational firms’ foreign affiliates," Review of International Economics, Wiley Blackwell, vol. 28(1), pages 35-61, February.
  90. Becker, Johannes & Riedel, Nadine, 2012. "Cross-border tax effects on affiliate investment—Evidence from European multinationals," European Economic Review, Elsevier, vol. 56(3), pages 436-450.
  91. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
  92. Dominika Langenmayr & Franz Reiter, 2022. "Trading offshore: evidence on banks’ tax avoidance," Scandinavian Journal of Economics, Wiley Blackwell, vol. 124(3), pages 797-837, July.
  93. Ferrantino, Michael J. & Liu, Xuepeng & Wang, Zhi, 2012. "Evasion behaviors of exporters and importers: Evidence from the U.S.–China trade data discrepancy," Journal of International Economics, Elsevier, vol. 86(1), pages 141-157.
  94. Liu, Xuepeng & Shi, Huimin & Ferrantino, Michael, 2016. "Tax evasion through trade intermediation: Evidence from Chinese exporters," International Review of Economics & Finance, Elsevier, vol. 42(C), pages 518-535.
  95. Dischinger, Matthias & Riedel, Nadine, 2010. "The Role of Headquarters Firms in Multinational Profit Shifting Strategies," Discussion Papers in Economics 11352, University of Munich, Department of Economics.
  96. Tomomi Sakurai, 2020. "Profit Shifting by Japanese Multinational Corporations," Discussion papers ron332, Policy Research Institute, Ministry of Finance Japan.
  97. Jean Hindriks & Susana Peralta & Shlomo Weber, 2014. "Local Taxation of Global Corporation: A Simple Solution," Annals of Economics and Statistics, GENES, issue 113-114, pages 37-65.
  98. Huizinga, Harry & Laeven, Luc, 2008. "International profit shifting within multinationals: A multi-country perspective," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1164-1182, June.
  99. Gabriel Zucman, 2014. "Taxing across Borders: Tracking Personal Wealth and Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 121-148, Fall.
  100. Rebecca Reineke & Katrin Weiskirchner-Merten & Stefan Wielenberg, 2023. "When do firms use one set of books in an international tax compliance game?," Review of Accounting Studies, Springer, vol. 28(3), pages 1856-1885, September.
  101. Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
  102. Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161, CPB Netherlands Bureau for Economic Policy Analysis.
  103. Alejandro Esteller-Moré & Shafik Hebous & Niels Johannesen & Katarzyna Anna Bilicka, 2018. "The Present and Future of Tax Havens / El presente y futuro de los paraísos fiscales / El present i futur dels paradisos fiscals," IEB Reports ieb_report_4_2018, Institut d'Economia de Barcelona (IEB).
  104. repec:ces:ifodic:v:12:y:2015:i:4:p:19149986 is not listed on IDEAS
  105. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
  106. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
  107. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
  108. Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, August.
  109. Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
  110. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
  111. Jost H. Heckemeyer & Michael Overesch, 2017. "Multinationals’ profit response to tax differentials: Effect size and shifting channels," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 50(4), pages 965-994, November.
  112. Quint, Ansgar F. & Rudsinske, Jonas F., 2020. "International trade and tax-motivated transfer pricing," University of Göttingen Working Papers in Economics 406, University of Goettingen, Department of Economics.
  113. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
  114. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
  115. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
  116. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
  117. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
  118. Jean Hindriks & Yukihiro Nishimura, 2021. "Taxing multinationals: The scope for enforcement cooperation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(3), pages 487-509, June.
  119. Aleksandra Riedl & Silvia Rocha-Akis, 2008. "Testing the tax competition theory: How elastic are national tax bases in Western Europe?," Working Papers 142, Oesterreichische Nationalbank (Austrian Central Bank).
  120. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 22-26, January.
  121. Dongxian Guo & Li Liu & Tim Schmidt-Eisenlohr, 2017. "International Transfer Pricing and Tax Avoidance : Evidence from Linked Trade-Tax Statistics in the UK," International Finance Discussion Papers 1214, Board of Governors of the Federal Reserve System (U.S.).
  122. Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
  123. Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
  124. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," MPRA Paper 70437, University Library of Munich, Germany.
  125. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
  126. Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A., 2015. "The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 182-202.
  127. James Alm & H. Spencer Banzhaf, 2012. "Designing Economic Instruments For The Environment In A Decentralized Fiscal System," Journal of Economic Surveys, Wiley Blackwell, vol. 26(2), pages 177-202, April.
  128. John W. Diamond & George R. Zodrow & Thomas S. Neubig & Robert J. Carroll, 2014. "The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction," Working Papers 1405, Oxford University Centre for Business Taxation.
  129. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
  130. Samer Khouri & Lubos Elexa & Michal Istok & Andrea Rosova, 2019. "A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity," Sustainability, MDPI, vol. 11(10), pages 1-18, May.
  131. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
  132. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series wp-2018-123, World Institute for Development Economic Research (UNU-WIDER).
  133. Eichner, Thomas & Runkel, Marco, 2009. "Corporate income taxation of multinationals and unemployment," Regional Science and Urban Economics, Elsevier, vol. 39(5), pages 610-620, September.
  134. Hayato Kato & Hirofumi Okoshi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm’s length principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
  135. Egger, Peter H. & Merlo, Valeria & Wamser, Georg, 2014. "Unobserved tax avoidance and the tax elasticity of FDI," Journal of Economic Behavior & Organization, Elsevier, vol. 108(C), pages 1-18.
  136. Julien Martin, 2018. "Planification fiscale des sociétés québécoises et recours aux paradis fiscaux," CIRANO Project Reports 2018rp-20, CIRANO.
  137. Matthias Dischinger & Nadine Riedel, 2010. "The Role of Headquarters in Multinational Profit Shifting Strategies," Working Papers 1003, Oxford University Centre for Business Taxation.
  138. AMERIGHI, Oscar, 2004. "Transfer pricing and enforcement policy in oligopolistic markets," LIDAM Discussion Papers CORE 2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  139. Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
  140. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
  141. Kortebusch, Pia, 2014. "Should multinational companies request an advance pricing agreement (APA) - or shouldn't they?," arqus Discussion Papers in Quantitative Tax Research 173, arqus - Arbeitskreis Quantitative Steuerlehre.
  142. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
  143. 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.
  144. Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011. "The Use of Tax Havens in Exemption Regimes," NBER Working Papers 17644, National Bureau of Economic Research, Inc.
  145. Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
  146. Matthias Dischinger & Bodo Knoll & Nadine Riedel, 2014. "The role of headquarters in multinational profit shifting strategies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 248-271, April.
  147. Viertola, Marika, 2024. "Transfer (mis)pricing of multinational enterprises: evidence from Finland," Working Papers 162, VATT Institute for Economic Research.
  148. Theresa Lohse & Nadine Riedel, 2013. "Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals," CESifo Working Paper Series 4404, CESifo.
  149. Leon Bettendorf & Albert van der Horst, 2006. "Documentation of CORTAX," CPB Memorandum 161.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
  150. Alex A. T. Rathke, 2023. "Profit shifting under the arm's length principle," Papers 2309.13449, arXiv.org.
  151. Bruce A. Blonigen & Lindsay Oldenski & Nicholas Sly, 2011. "Separating the Opposing Effects of Bilateral Tax Treaties," NBER Working Papers 17480, National Bureau of Economic Research, Inc.
  152. Nouf Binhadab & Robert Gillanders & Thomas McCluskey, 2023. "A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1551-1573, October.
  153. repec:dgr:rugggd:gd-144 is not listed on IDEAS
  154. Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
  155. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
  156. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
  157. Tran Quoc H. & Croson Rachel T. A. & Seldon Barry J., 2016. "Experimental Evidence on Transfer Pricing," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 50(1), pages 27-48, June.
  158. Sven P. Jost, 2009. "Transfer Pricing Risk Awareness of Multinational Corporations - Evidence from a Global Survey," Working Papers 2009-21, Faculty of Economics and Statistics, Universität Innsbruck.
  159. Ludvig Wier & Hayley Reynolds, 2018. "Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting," WIDER Working Paper Series wp-2018-111, World Institute for Development Economic Research (UNU-WIDER).
  160. Ludvig Wier, 2018. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," WIDER Working Paper Series 123, World Institute for Development Economic Research (UNU-WIDER).
  161. Dhammika Dharmapala, 2008. "What problems and opportunities are created by tax havens?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 661-679, winter.
  162. Rathke, Alex A.T. & Rezende, Amaury J. & Watrin, Christoph, 2020. "Classification of transfer pricing systems across countries," International Economics, Elsevier, vol. 164(C), pages 151-167.
  163. Julien Martin & Florian Mayneris, 2022. "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports 2022rp-06, CIRANO.
  164. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
  165. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  166. Sven P. Jost & Michael Pfaffermayr & Hannes Winner, 2014. "Transfer pricing as a tax compliance risk," Accounting and Business Research, Taylor & Francis Journals, vol. 44(3), pages 260-279, June.
  167. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
  168. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2008. "Do countries compete over corporate tax rates?," Journal of Public Economics, Elsevier, vol. 92(5-6), pages 1210-1235, June.
  169. Petr Janský, 2015. "Indicators of Taxation of Multinational Enterprises in the Czech Republic [Ukazatele zdanění mezinárodních společností v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 24-38.
  170. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Leibniz Centre for European Economic Research.
  171. repec:onb:oenbwp:y::i:142:b:1 is not listed on IDEAS
  172. Sabine Schenkelberg, 2020. "The Cadbury Schweppes judgment and its implications on profit shifting activities within Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 1-31, February.
  173. Thomas Tørsløv & Ludvig Wier & Gabriel Zucman, 2023. "Externalities in International Tax Enforcement: Theory and Evidence," American Economic Journal: Economic Policy, American Economic Association, vol. 15(2), pages 497-525, May.
  174. Clausing, Kimberly A. & Lahav, Yaron, 2011. "Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 97-105.
  175. Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2018. "Searching for profit-shifting in China," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 12, pages 1-25.
  176. Sebastian Beer & Ruud de Mooij & Li Liu, 2020. "International Corporate Tax Avoidance: A Review Of The Channels, Magnitudes, And Blind Spots," Journal of Economic Surveys, Wiley Blackwell, vol. 34(3), pages 660-688, July.
  177. Dischinger, Matthias & Riedel, Nadine, 2008. "Corporate Taxes, Profit Shifting and the Location of Intangibles within Multinational Firms," Discussion Papers in Economics 4450, University of Munich, Department of Economics.
  178. Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
  179. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
  180. Cecchini, Mark & Leitch, Robert & Strobel, Caroline, 2013. "Multinational transfer pricing: A transaction cost and resource based view," Journal of Accounting Literature, Elsevier, vol. 31(1), pages 31-48.
  181. An, Zhiyong & Tan, Congyan, 2014. "Taxation and income shifting: Empirical evidence from a quasi-experiment in China," Economic Systems, Elsevier, vol. 38(4), pages 588-596.
  182. Kohlhase, Saskia & Wielhouwer, Jacco L., 2023. "Tax and tariff planning through transfer prices: The role of the head office and business unit," Journal of Accounting and Economics, Elsevier, vol. 75(2).
  183. Overesch, Michael, 2007. "The Effects of Multinationals? Profit Shifting Activities on Real Investments," ZEW Discussion Papers 07-071, ZEW - Leibniz Centre for European Economic Research.
  184. V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
  185. Rathke, Alex A.T., 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," EconStor Preprints 191027, ZBW - Leibniz Information Centre for Economics.
  186. Conefrey, Thomas & Fitz Gerald, John D., 2011. "The macro-economic impact of changing the rate of corporation tax," Economic Modelling, Elsevier, vol. 28(3), pages 991-999, May.
  187. Langenmayr, Dominika & Liu, Li, 2023. "Home or away? Profit shifting with territorial taxation," Journal of Public Economics, Elsevier, vol. 217(C).
  188. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
  189. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
  190. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
  191. Florence TOUYA, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers 2015-2016_12, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
  192. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
  193. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
  194. Dudar, Olena & Spengel, Christoph & Voget, Johannes, 2015. "The impact of taxes on bilateral royalty flows," ZEW Discussion Papers 15-052, ZEW - Leibniz Centre for European Economic Research.
  195. Davies, Ronald B. & Studnicka, Zuzanna, 2018. "The heterogeneous impact of Brexit: Early indications from the FTSE," European Economic Review, Elsevier, vol. 110(C), pages 1-17.
  196. Rathke, Alex Augusto Timm & Rezende, Amaury José, 2016. "Exploring the characteristics of transfer pricing systems across countries," EconStor Preprints 130141, ZBW - Leibniz Information Centre for Economics.
  197. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
  198. Dirk Schindler & Guttorm Schjelderup, 2016. "Multinationals and Income Shifting by Debt," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 23(3), pages 263-286, September.
  199. Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria, 2020. "Reducing tax compliance costs through corporate tax base harmonization in the European Union," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 41(C).
  200. Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," NBER Working Papers 30114, National Bureau of Economic Research, Inc.
  201. Sommer, Christoph, 2008. "Theorie der Besteuerung nach Formula Apportionment − Untersuchung auftretender ökonomischer Effekte anhand eines Allgemeinen Gleichgewichtsmodells," arqus Discussion Papers in Quantitative Tax Research 46, arqus - Arbeitskreis Quantitative Steuerlehre.
  202. O. Amerighi & S. Peralta, 2007. "Exports Versus Horizontal Foreign Direct Investment with Profit Shifting," Working Papers 604, Dipartimento Scienze Economiche, Universita' di Bologna.
  203. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  204. Xiangjun Ma, 2017. "Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 26(7), pages 801-828, October.
  205. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
  206. Marshall Reinsdorf & Robert Yuskavage, 2014. "Offshoring, Sourcing Substitution Bias and the Measurement of US Import Prices, Real GDP and Productivity," BEA Working Papers 0109, Bureau of Economic Analysis.
  207. Keuschnigg, Christian & Devereux, Michael P., 2013. "The arm's length principle and distortions to multinational firm organization," Journal of International Economics, Elsevier, vol. 89(2), pages 432-440.
  208. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.
  209. Nicolay, Katharina & Nusser, Hannah & Pfeiffer, Olena, 2017. "On the interdependency of profit shifting channels and the effectiveness of anti-avoidance legislation," ZEW Discussion Papers 17-066, ZEW - Leibniz Centre for European Economic Research.
  210. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
  211. Dhammika Dharmapala, 2014. "What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 421-448, December.
  212. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
  213. Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
  214. Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2017. "Under cover: detecting the existence of profit-shifting in China," Economics Discussion Papers 2017-26, Kiel Institute for the World Economy (IfW Kiel).
  215. MUKUNOKI Hiroshi & OKOSHI Hirofumi, 2022. "Antidumping on Tax-induced Dumping," Discussion papers 22063, Research Institute of Economy, Trade and Industry (RIETI).
  216. Blyde, Juan & Santamaria, Julieth, 2013. "The Performance of Plants Inserted in Global Supply Chains: A Look at Vertically-Linked Affiliates," MPRA Paper 45750, University Library of Munich, Germany.
  217. Dekker, Vincent & Strohmaier, Kristina, 2017. "The effect of transfer pricing regulations on intra-industry trade," Hohenheim Discussion Papers in Business, Economics and Social Sciences 32-2017, University of Hohenheim, Faculty of Business, Economics and Social Sciences.
  218. Ludvig Wier & Hayley Reynolds, 2018. "Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting," WIDER Working Paper Series 111, World Institute for Development Economic Research (UNU-WIDER).
  219. Dischinger, Matthias, 2008. "Profit Shifting by Multinationals and the Ownership Share: Evidence from European Micro Data," Discussion Papers in Economics 5661, University of Munich, Department of Economics.
  220. Fuest, Clemens & Hebous, Shafik & Riedel, Nadine, 2011. "International debt shifting and multinational firms in developing economies," Economics Letters, Elsevier, vol. 113(2), pages 135-138.
  221. Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006. "Transfer Pricing by U.S.-Based Multinational Firms," NBER Working Papers 12493, National Bureau of Economic Research, Inc.
  222. Ji Lee, Ye & Seon Yoo, Ji, 2023. "Loss expectation and income shifting," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(2).
  223. Florence TOUYA, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers 2015-2016_11, CATT - UPPA - Université de Pau et des Pays de l'Adour, revised Aug 2016.
  224. Alex A. T. Rathke & Amaury J. Rezende & Christoph Watrin & Rafael M. Antônio, 2023. "Profit shifting and the attractiveness of Advance Pricing Agreements," Journal of Business Economics, Springer, vol. 93(5), pages 817-857, July.
  225. Egger, Peter H. & Wamser, Georg, 2015. "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, vol. 129(C), pages 77-91.
  226. Alex A. T. Rathke, 2019. "Fuzzy Profit Shifting: A Model for Optimal Tax-induced Transfer Pricing with Fuzzy Arm's Length Parameter," Papers 1901.03843, arXiv.org.
  227. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
  228. Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.
  229. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
  230. Bodo Knoll & Nadine Riedel, 2015. "Transfer Pricing Laws," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(4), pages 22-26, 01.
  231. Kunka Petkova & Alfons J. Weichenrieder, 2020. "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(3), pages 579-610, August.
  232. Brandstetter, Laura, 2014. "Do Corporate Tax Cuts Reduce International Profit Shifting?," Discussion Papers 2014/10, Free University Berlin, School of Business & Economics.
  233. Filip Novotný, 2008. "Daňová optimalizace nadnárodních společností prostřednictvím vnitřních cen: přehled hlavních teoretických východisek a možných makroekonomických dopadů [Tax optimization of multinational firms thro," Politická ekonomie, Prague University of Economics and Business, vol. 2008(1), pages 40-53.
  234. Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers hal-02939399, HAL.
  235. Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.
  236. repec:otg:wpaper:1403 is not listed on IDEAS
  237. Brandstetter, Laura, 2014. "Do corporate tax cuts reduce international profit shifting," arqus Discussion Papers in Quantitative Tax Research 162, arqus - Arbeitskreis Quantitative Steuerlehre.
  238. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
  239. Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
  240. Ludvig Wier & Hayley Erasmus, 2023. "The Dominant Role of Large Firms in Profit Shifting," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(3), pages 791-816, September.
  241. Andreas Haufler, 2007. "Sollen multinationale Unternehmen weniger Steuern bezahlen?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 8-20.
  242. Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
  243. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
  244. Jost H. Heckemeyer & Christoph Spengel, 2008. "Ausmaß der Gewinnverlagerung multinationaler Unternehmen – empirische Evidenz und Implikationen für die deutsche Steuerpolitik," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 9(1), pages 37-61, February.
  245. Martin, Julien & Toubal, Farid, 2020. "Corporate tax avoidance and sales: micro evidence and aggregate implications," CEPR Discussion Papers 15060, C.E.P.R. Discussion Papers.
  246. Peter Schwarz, 2009. "Tax-avoidance strategies of American multinationals: an empirical analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 539-549.
  247. Kakpo, Eliakim, 2018. "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper 94875, University Library of Munich, Germany.
  248. Egger, Peter & Seidel, Tobias, 2013. "Corporate taxes and intra-firm trade," European Economic Review, Elsevier, vol. 63(C), pages 225-242.
  249. Alonso José Antonio, 2018. "Two Major Gaps in Global Governance: International Tax Cooperation and Sovereign Debt Crisis Resolution," Journal of Globalization and Development, De Gruyter, vol. 9(2), pages 1-17, December.
  250. HINDRIKS, Jean & nishimura, YUKIHIRO, 2014. "International tax leadership among asymmetric countries," LIDAM Discussion Papers CORE 2014028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.