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Inefficiencies of Bilateral Advanced Pricing Agreements (BAPA) in Taxing Multinational Companies
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References

  • 1986Pigou, Tiebout, property taxation, and the underprovision of local public goods1,673 cited
  • 1986A theory of interregional tax competition1,153 cited
  • 1991Tax competition with interregional differences in factor endowments538 cited
  • 1989Interjurisdictional capital mobility: Fiscal externality and a corrective subsidy414 cited
  • 1991Income Redistribution in a Common Labor Market366 cited
  • 1971The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates351 cited
  • 2002Does Federalism Lead to Excessively High Taxes?345 cited
  • 1996Efficiency and the optimal direction of federal-state transfers185 cited
  • 1995Corporate income tax competition, double taxation treaties, and foreign direct investment175 cited
  • 1979Vertical Integration of Successive Oligopolists165 cited
  • 1998The consequences of overlapping tax bases for redistribution and public spending in a federation154 cited
  • 1989Strategic Behaviour and the Rules for International Taxation of Capital132 cited
  • 1994Strategic Capital Tax Competition: A Pecuniary Externality and a Corrective Device131 cited
  • 1996Transfer pricing rules and corporate tax competition126 cited
  • 1971International Corporate Transfer Prices and Government Policy

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111 cited
  • 1996Regulation of multinational firms with two active governments: A common agency approach65 cited
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