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Citations for "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries"

by Bartelsman, Eric J. & Beetsma, Roel M. W. J.

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  1. Schindler, Dirk & Schjelderup, Guttorm, 2014. "Transfer Pricing and Debt Shifting in Multinationals," Discussion Papers 2014/22, Department of Business and Management Science, Norwegian School of Economics.
  2. PERALTA, Susana & WAUTHY , Xavier & van YPERSELE, Tanguy, 2003. "Should countries control international profit shifting ?," CORE Discussion Papers 2003072, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  3. Bucovetsky, Sam & Haufler, Andreas, 2008. "Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed," Journal of International Economics, Elsevier, vol. 74(1), pages 188-201, January.
  4. Alm, James & Banzhaf, H. Spencer, 2007. "Designing economic instruments for the environment in a decentralized fiscal system," Policy Research Working Paper Series 4379, The World Bank.
  5. Jarkko Harju & Seppo Kari, 2015. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Working Paper Series 5606, CESifo Group Munich.
  6. 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.
  7. Kristian Behrens & Susana Peralta & Pierre M. Picard, 2010. "Transfer pricing rules, OECD guidelines, and market distortions," CREA Discussion Paper Series 10-20, Center for Research in Economic Analysis, University of Luxembourg.
  8. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2009. "Heterogeneous firms, "Profit Shifting" FDI and international tax competition," Post-Print halshs-00442818, HAL.
  9. Loretz, Simon & Mokkas, Socrates, 2013. "Evidence for profit shifting with tax sensitive capital stocks," Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79847, Verein für Socialpolitik / German Economic Association.
  10. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
  11. Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12311, University of Munich, Department of Economics.
  12. Petr Janský, 2015. "Ukazatele zdanění mezinárodních společností v České republice," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(4), pages 24-38.
  13. Sandrine Levasseur, 2002. "Investissements directs à l’étranger et stratégies des entreprises multinationales," Sciences Po publications info:hdl:2441/3381, Sciences Po.
  14. Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo Group Munich.
  15. 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.
  16. 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.
  17. John Creedy & Norman Gemmell, 2010. "Behavioural responses to corporate profit taxation," Hacienda Pública Española, IEF, vol. 193(2), pages 109-130, June.
  18. James Kelly & Robert Graziani, 2004. "International trends in company tax rates — implications for Australia’s company income tax," Economic Roundup, The Treasury, Australian Government, issue 3, pages 23-47, November.
  19. Amable, Bruno & Gatti, Donatella, 2004. "The Political Economy of Job Protection and Income Redistribution," IZA Discussion Papers 1404, Institute for the Study of Labor (IZA).
  20. Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010. "Saving taxes through foreign plant ownership," Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
  21. Heckemeyer, Jost H. & Overesch, Michael, 2013. "Multinationals' profit response to tax differentials: Effect size and shifting channels," ZEW Discussion Papers 13-045, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
  22. FitzGerald, Valpy, 2004. "Global financial information, compliance incentives and terrorist funding," European Journal of Political Economy, Elsevier, vol. 20(2), pages 387-401, June.
  23. Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
  24. Devereux, Michael P. & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
  25. Arnt Ove Hopland & Petro Lisowsky & Mohammed Mardan & Dirk Schindler, 2014. "Income Shifting under Losses," CESifo Working Paper Series 5130, CESifo Group Munich.
  26. John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
  27. 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.
  28. Rebecca Prebble, 2005. "Does Croatia need a general anti-avoidance rule? Recommended changes to Croatia's current legislative framework," Financial Theory and Practice, Institute of Public Finance, vol. 29(3), pages 211-227.
  29. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
  30. Johannes Becker & Clemens Fuest & Nadine Riedel, 2010. "Corporate tax effects on the quality and quantity of FDI," Working Papers 1013, Oxford University Centre for Business Taxation.
  31. Conefrey, Thomas & FitzGerald, John, 2011. "The Macro-economic Impact of Changing the Rate of Corporation Tax," Papers RB2011/2/1, Economic and Social Research Institute (ESRI).
  32. 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.
  33. Schjelderup, Guttorm, 2015. "Taxing mobile capital and profits: The nordic welfare states," Discussion Papers 2015/30, Department of Business and Management Science, Norwegian School of Economics.
  34. Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
  35. Céline Azémar & Paolo Gregory Corcos, . "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
  36. Oscar Amerighi & Giuseppe De Feo, 2013. "Competiton for FDI and profit shifting: on the effects of subsidies and tax breaks," Working Papers 1326, University of Strathclyde Business School, Department of Economics.
  37. 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.
  38. Tomáš Buus & Jaroslav Brada, 2008. "O vlastnostech metod stanovení transferových cen," Český finanční a účetní časopis, University of Economics, Prague, vol. 2008(3), pages 39-55.
  39. Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
  40. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova; Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 08/203, International Monetary Fund.
  41. 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.
  42. Lee, Namryoung & Swenson, Charles, 2012. "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 155-167.
  43. Peter Birch Sørensen, 2002. "The German Business Tax Reform of 2000: A General Equilibrium Analysis," German Economic Review, Verein für Socialpolitik, vol. 3(4), pages 347-378, November.
  44. Rüdiger Pethig & Andreas Wagener, 2003. "Profit Tax Competition and Formula Apportionment," CESifo Working Paper Series 1011, CESifo Group Munich.
  45. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
  46. Kind, Hans Jarle & Schjelderup, Guttorm & Ulltveit-Moe, Karen-Helene, 2001. "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers 2753, C.E.P.R. Discussion Papers.
  47. Alfons Weichenrieder, 2007. "Profit Shifting in the EU: Evidence from Germany," CESifo Working Paper Series 2043, CESifo Group Munich.
  48. HINDRIKS, Jean & nishimura, YUKIHIRO, 2014. "International tax leadership among asymmetric countries," CORE Discussion Papers 2014028, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  49. 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.
  50. Michael P Devereux, 2007. "Taxes in the EU New Member States and the Location of Capital and Profit," Working Papers 0703, Oxford University Centre for Business Taxation.
  51. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," Center for European, Governance and Economic Development Research Discussion Papers 199, University of Goettingen, Department of Economics.
  52. Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
  53. Zodrow, George R. & Diamond, John W., 2013. "Dynamic Overlapping Generations Computable General Equilibrium Models and the Analysis of Tax Policy: The Diamond–Zodrow Model," Handbook of Computable General Equilibrium Modeling, Elsevier.
  54. Tibor Pál & Zsófia Tóth, 2015. "Corporate Income Tax Avoidance in the European Arena," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 11(02), pages 61-68.
  55. 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.
  56. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
  57. Valeria Merlo & Nadine Riedel & Georg Wamser, 2015. "The Impact of Thin Capitalization Rules on the Location of Multinational Firms' Foreign Affiliates," CESifo Working Paper Series 5449, CESifo Group Munich.
  58. 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.
  59. Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
  60. O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
  61. Decreuse, Bruno & Maarek, Paul, 2008. "FDI and the labor share in developing countries: a theory and some evidence," MPRA Paper 11224, University Library of Munich, Germany.
  62. Marcel Gérard, 2005. "Multijurisdictional Firms and Governments’ Strategies under Alternative Tax Designs," CESifo Working Paper Series 1527, CESifo Group Munich.
  63. 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.
  64. Sijbren Cnossen, 2002. "Tax Policy in the European Union: A Review of Issues and Options," CESifo Working Paper Series 758, CESifo Group Munich.
  65. Ortmann, Regina & Pummerer, Erich, 2015. "Formula apportionment or separate accounting? Tax-induced distortions of multinationals' locational investment decisions," arqus Discussion Papers in Quantitative Tax Research 198, arqus - Arbeitskreis Quantitative Steuerlehre.
  66. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
  67. Cristea, Anca D. & Nguyen, Daniel X., 2013. "Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships," MPRA Paper 61922, University Library of Munich, Germany.
  68. 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.
  69. Dhammika Dharmapala & Nadine Riedel, 2011. "Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals," Working Papers 1101, Oxford University Centre for Business Taxation.
  70. Büttner, Thiess & Erbe, Katharina & Grimm, Veronika, 2015. "Why Pay More? Tax Planning of Married Couples," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113011, Verein für Socialpolitik / German Economic Association.
  71. O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
  72. Norbäck, Pehr-Johan & Persson, Lars & Vlachos, Jonas, 2006. "Cross-Border Acquisitions and Corporate Taxes: Efficiency and Tax Revenues," Working Paper Series 663, Research Institute of Industrial Economics.
  73. Thiess Buettner & Michael Overesch & Georg Wamser, 2014. "Anti Profit-Shifting Rules and Foreign Direct Investment," CESifo Working Paper Series 4710, CESifo Group Munich.
  74. Bame-Aldred, Charles W. & Cullen, John B. & Martin, Kelly D. & Parboteeah, K. Praveen, 2013. "National culture and firm-level tax evasion," Journal of Business Research, Elsevier, vol. 66(3), pages 390-396.
  75. Liliana FELEAGA & Ioana NEAC?U, 2016. "Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(134), pages 183, January.
  76. 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.
  77. Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
  78. 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.
  79. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
  80. Copenhagen Economics, 2011. "Elasticities of Financial Instruments, Profits and Remuneration," Taxation Papers 30, Directorate General Taxation and Customs Union, European Commission.
  81. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
  82. Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
  83. Sebastian Beer & Jan Loeprick, 2015. "Profit shifting: drivers of transfer (mis)pricing and the potential of countermeasures," International Tax and Public Finance, Springer, vol. 22(3), pages 426-451, June.
  84. 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.
  85. Norbäck, Pehr-Johan & Persson, Lars, 2002. "Investment Liberalization - Who Benefits from Cross Border Mergers," CEPR Discussion Papers 3166, C.E.P.R. Discussion Papers.
  86. 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.
  87. Elek, Péter & Lőrincz, László, 2015. "Az effektív társasági adókulcs rugalmassága Magyarországon a 2009-2011 közötti adókulcscsökkentés alapján
    [The elasticity of the effective corporate tax rate in Hungary: evidence from the tax cut b
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(1), pages 27-47.
  88. 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.
  89. Jafni Hashim & Mohd Nizal Haniff & Ibrahim Kamal Abdul Rahman, 2012. "Tax waiver year effect on earnings management practices in Malaysia," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 10(2), pages 171-189.
  90. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
  91. Fitz Gerald, John & Bergin, Adele & CPB & DIW Berlin & ETLA & IfW & NIESR & OFCE & PROMETEIA & WIFO & CASE, 2005. "Economic Assessment of the Euro Area: Forecasts and Policy Analysis, Autumn Report 2005," Research Series, Economic and Social Research Institute (ESRI), number sustat20.
  92. Norbäck, Pehr-Johan & Persson, Lars, 2001. "Investment Liberalization - Who Benefits from Cross-Border Mergers & Acquisitions?," Working Paper Series 569, Research Institute of Industrial Economics.
  93. S. Quantin & S. Raspiller & S. Serravalle, 2009. "Intrafirm trade, taxation and transfer pricing: evidence from French data," Documents de Travail de la DESE - Working Papers of the DESE g2009-07, Institut National de la Statistique et des Etudes Economiques, DESE.
  94. repec:prg:jnlefa:v:2010:y:2010:i:1:id:43:p:28-50 is not listed on IDEAS
  95. Sandrine Levasseur, 2002. "Investissements directs à l'étranger et stratégies des entreprises multinationales," Post-Print hal-01017815, HAL.
  96. repec:prg:jnlefa:v:2009:y:2009:i:2:id:67:p:65-78 is not listed on IDEAS
  97. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
  98. repec:onb:oenbwp:y::i:142:b:1 is not listed on IDEAS
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