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Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting
6 references·2 citing·39 second hop
Tax Evasion and Tax Avoidance in Developing Countries: The Role of International Profit Shifting (2010)Tax Evasion and Tax Avoidance in Developi…The demand for tax haven operations (2005)The demand for tax haven oper…Export Versus FDI with Heterogeneous Firms (2004)Export Versus FDI with Hetero…Empirical asymmetries in foreign direct investment and taxation (2004)Empirical asymmetries in fore…Foreign direct investment in a world of multiple taxes (2003)Foreign direct investment in …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…A Primer on Tax Evasion (1993)A Primer on Tax EvasionEstimating profit shifting in South Africa using firm-level tax returns (2016)Estimating profit shifting in…Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Profit Shifting and 'Aggressi…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)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)Tax competition: a literature review (2011)What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)A Theoretical Foundation for the Gravity Equation. (1979)The Gravity Equation in International Trade: Some Microeconomic Foundations and Empirical Evidence (1985)Economic Reform and the Process of Global Integration (1995)The Impact of Bilateral Investment Treaties on FDI Dynamics (2007)Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central and Eastern European Countries (2009)Do trade and investment agreements lead to more FDI? Accounting for key provisions inside the black box (2012)Corporate income tax reforms and international tax competition (2002)A Review of the Empirical Literature on FDI Determinants (2005)Investment Climate and FDI in Developing Countries: Firm-Level Evidence (2009)FDI AND TAXATION: A META-STUDY (2011)Plants and Productivity in International Trade (2003)The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)Distorted Gravity: The Intensive and Extensive Margins of International Trade (2008)New Trade Models, Same Old Gains? (2012)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)International profit shifting within multinationals: A multi-country perspective (2007)Tax structures in developing countries: Many puzzles and a possible explanation (2009)Development Cooperation, Growth and Poverty Reduction: A Survey of the Evidence (2021)The case of taxing multinational corporations in Uganda: Do multinational corporations face lower effective tax rates and is there evidence for profit shifting? (2021)Multinationals’ Sales and Profit Shifting in Tax Havens (2022)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)The Theory of Public Finance: A Study in Public Economy. (1960)Crime and Punishment: An Economic Approach (1968)Income tax evasion: a theoretical analysis (1972)Research on Corruption. A Policy Oriented Survey (2000)Corruption A Review of Contemporary Research (2001)Promoting Transparency in the NGO Sector: Examining the Availability and Reliability of Self-Reported Data (2010)At A Cost: the Real Effects of Transfer Pricing Regulations (2018)Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study (2019)How do investors value the publication of tax information? Evidence from the European public country‐by‐country reporting (2024)
this work references cited by second hop

References

  • 2004Export Versus FDI with Heterogeneous Firms4,038 cited
  • 2005The demand for tax haven operations622 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Foreign direct investment in a world of multiple taxes294 cited
  • 2004Empirical asymmetries in foreign direct investment and taxation182 cited
  • 1993A Primer on Tax Evasion177 cited

Cited by

  • 2016Estimating profit shifting in South Africa using firm-level tax returns43 cited
  • 2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform37 cited

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