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Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?

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References

1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting76 cited

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2016The new political economy of taxation in the developing world77 cited
2006Governments and Multinational Corporations in the Race to the Bottom41 cited
2003Host-Country Determinants of U.S. Foreign Direct Investment into Europe34 cited
2004Taxpayer Responses to Competitive Tax Policies and Tax Policy Responses to Competitive Taxpayers : Recent Evidence29 cited
2001Repatriation Taxes and Dividend Distortions25 cited

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