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The Indirect Side of Direct Investment: Multinational Company Finance and Taxation
16 references·6 citing·44 second hop
The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010)The Indirect Side of Direct Investment: M…Optimal Taxation and Public Production II: Tax Rules (2016)Optimal Taxation and Public P…Corporate tax revenues in OECD countries (2007)Corporate tax revenues in OEC…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)Intangible Income, Intercompa…Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada (2003)Income shifting, investment, …Evaluating International Tax Reform (2003)Evaluating International Tax …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Repatriation taxes, repatriation strategies and multinational financial policy (2002)Repatriation taxes, repatriat…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Do personal taxes affect corporate financing decisions? (1999)Do personal taxes affect corp…Taxes and Capital Structure: Evidence from Firms’ Response to the Tax Reform Act of 1986 (1992)Taxes and Capital Structure: …Do Taxes Affect Corporate Financing Decisions? (1990)Do Taxes Affect Corporate Fin…Retrospective Capital Gains Taxation (1988)Retrospective Capital Gains T…The Capital Structure Puzzle (1984)The Capital Structure PuzzlePublic Policy and the Corporation (1980)Public Policy and the Corpora…The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates (1971)The Theory of the Multination…Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor? (2016)Immobilizing Corporate Income…Interest Deductions in a Multijurisdictional World (2015)Interest Deductions in a Mult…Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment (2015)Evaluating the Effects of ACE…Taxation and leverage in international banking (2014)Taxation and leverage in inte…Money at the Docks of Tax Havens: A Guide (2011)Money at the Docks of Tax Hav…The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments (2010)The Effects of Taxation on th…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Tax competition: a literature review (2011)Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)The Pure Theory of Public Expenditure (1954)An Exploration in the Theory of Optimum Income Taxation (1971)Optimal Taxation in the Presence of Externalities (1975)Redistributive taxation as social insurance (1980)Environmental Taxation and the “Double Dividend:” A Reader’s Guide (1995)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Lessons from Behavioral Responses to International Taxation (1999)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Taxes, Financing Decisions, and Firm Value (1998)Capital structure choice: macroeconomic conditions and financial constraints (2003)Auditor choice and the cost of debt capital for newly public firms (2004)International Capital Movements and the Theory of Tariffs and Trade (1967)AN INTERNATIONAL TRADE AND INVESTMENT THEORY OF THE FIRM 1 (1976)The Optimal Timing of a Foreign Direct Investment (1985)DETERMINANTS OF FOREIGN DIRECT INVESTMENT – A TALE OF NINE THEORETICAL MODELS (2008)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Theory of Capital Structure (1991)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The theory and practice of corporate finance: evidence from the field (2001)Taxes and the location of production: evidence from a panel of US multinationals (1996)Theories of Tax Competition (1999)Raising the Speed Limit: U.S. Economic Growth in the Information Age (2000)Taxes and entrepreneurial risk-taking: Theory and evidence for the U.S. (2007)In praise of tax havens: International tax planning and foreign direct investment (2009)The impact of thin-capitalization rules on the capital structure of multinational firms (2012)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Agglomeration, integration and tax harmonisation (2003)Market Potential and the Location of Japanese Investment in the European Union (2004)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)Taxation of Investment and Savings in a World Economy (1986)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)Evaluating the impact of investment incentives: The case of Italy's Law 488/1992 (2006)
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References

  • 1984The Capital Structure Puzzle7,520 cited
  • 1990Do Taxes Affect Corporate Financing Decisions?1,156 cited
  • 2016Optimal Taxation and Public Production II: Tax Rules939 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2002Corporate income tax reforms and international tax competition816 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 1980Public Policy and the Corporation371 cited
  • 1971The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates351 cited
  • 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited
  • 2003Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada331 cited
  • 2002Repatriation taxes, repatriation strategies and multinational financial policy297 cited
  • 1999Do personal taxes affect corporate financing decisions?260 cited
  • 1992Taxes and Capital Structure: Evidence from Firms’ Response to the Tax Reform Act of 1986237 cited
  • 2007Corporate tax revenues in OECD countries219 cited
  • 1988Retrospective Capital Gains Taxation

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200 cited
  • 2003Evaluating International Tax Reform193 cited
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    • 2014Taxation and leverage in international banking39 cited
    • 2010The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments38 cited
    • 2011Money at the Docks of Tax Havens: A Guide33 cited
    • 2015Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment28 cited
    • 2016Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?28 cited
    • 2015Interest Deductions in a Multijurisdictional World19 cited