Income Shifting in U.S. Multinational Corporations
Citations
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National Bureau of Economic Research, Inc.
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- James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
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- Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007.
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Journal of Financial Economics,
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- repec:eee:corfin:v:44:y:2017:i:c:p:126-148 is not listed on IDEAS
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Journal of Public Economics,
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CORE Discussion Papers
2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics,
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- Eldenburg, Leslie & Pickering, Joanne & Yu, Wayne W., 2003. "International income-shifting regulations: Empirical evidence from Australia and Canada," The International Journal of Accounting, Elsevier, vol. 38(3), pages 285-303.
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- Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006.
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NBER Working Papers
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- Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008. "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers 08-29, Center for Economic Studies, U.S. Census Bureau.
- Kimberly A. Clausing, 2000.
"The Impact of Transfer Pricing on Intrafirm Trade,"
NBER Chapters,in: International Taxation and Multinational Activity, pages 173-200
National Bureau of Economic Research, Inc.
- Kimberly A. Clausing, 1998. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Working Papers 6688, National Bureau of Economic Research, Inc.
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- George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
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- Klassen, Kenneth J. & Shackelford, Douglas A., 1998. "State and provincial corporate tax planning: income shifting and sales apportionment factor management," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 385-406, June.
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- 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.
- Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.