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Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting

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References

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112 cited

1992Foreign Tax Credit Limitations and Preferred Stock Issuances95 cited

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2006Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies55 cited
2000Tax Planning by Companies and Tax Competition by Governments: Is There Evidence of Changes in Behavior?46 cited
2006International competition in corporate taxation: evidence from the OECD time series40 cited
2002CAN INTERNATIONAL TAX COMPETITION EXPLAIN CORPORATE INCOME TAX REFORMS40 cited
2004Germany's Repeal of the Corporate Capital Gains Tax: The Equity Market Response34 cited
2005Asymmetric Capital Tax Competition with Profit Shifting32 cited
2005Tax Holidays (and Other Escapes) in the American Jobs Creation Act29 cited
1996Tax competition, tax coordination and tax harmonization: The effects of EMU28 cited
1995Transfer pricing under an origin based VAT system24 cited
2009Rent Taxation for Nonrenewable Resources18 cited
2020Multinational production and corporate taxes: A quantitative assessment17 cited