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Tax Holidays (and Other Escapes) in the American Jobs Creation Act
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Tax Holidays (and Other Escapes) in the American Jobs Creation Act (2005)Tax Holidays (and Other Escapes) in the A…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Repatriation Taxes and Dividend Distortions (2001)Repatriation Taxes and Divide…Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases? (1998)Are "Real" Responses to Taxes…The Economic Effects of the Tax Reform Act of 1986 (1997)The Economic Effects of the T…Anti-tax-avoidance provisions and the size of foreign direct investment (1996)Anti-tax-avoidance provisions…The Effects of Taxation on Multinational Corporations (1995)The Effects of Taxation on Mu…Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1994)Why Is There Corporate Taxati…Credit and deferral as international investment incentives (1994)Credit and deferral as intern…Studies in International Taxation (1993)Studies in International Taxa…Taxation in the global economy (1990)Taxation in the global economyTaxation in the Global Economy (1990)Taxation in the Global EconomyTaxation and the Birth of Foreign Subsidiaries (1990)Taxation and the Birth of For…Coming Home To America: Dividend Repatriations By U.S. Multinationals (1990)Coming Home To America: Divid…AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE (1990)AMAZING GRACE: TAX AMNESTIES …Tax notes international (1989)Tax notes internationalTax policy and foreign direct investment (1985)Tax policy and foreign direct…Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan (2018)Territorial tax system reform…Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Changes in Relative Wages, 1963-1987: Supply and Demand Factors (1992)METHODOLOGICAL ISSUES IN MEASURING AND INTERPRETING TAXABLE INCOME ELASTICITIES (1998)Evidence on the High-Income Laffer Curve from Six Decades of Tax Reform (1999)A General Model of the Behavioral Response to Taxation (2001)Survey of current business (1921)The incidence and allocation effects of a tax on corporate distributions (1981)Structural Dependence of the State on Capital (1988)Fiscal exchange, collective decision institutions, and tax compliance (1993)Host country reforms and FDI inflows: How much difference do they make? (1998)Multinational Enterprise and Economic Analysis (2007)The Pure Theory of Public Expenditure (1954)Income tax evasion: a theoretical analysis (1972)Public goods provision in an experimental environment (1985)Encouraging Tax Compliance With Positive Incentives: A Conceptual Framework and Research Directions* (1991)Tax compliance as a coordination game (2004)40 years of tax evasion games: a meta-analysis (2020)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2004)A Review of the Empirical Literature on FDI Determinants (2005)Taxation and State-Building in Developing Countries (2008)In the Netherlands (1961)INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA (2013)Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research (2014)Powering ideas through expertise: professionals in global tax battles (2015)Transfer pricing rules and corporate tax competition (1996)State and provincial corporate tax planning: income shifting and sales apportionment factor management (1998)The effectiveness of tax incentives in attracting investment: panel data evidence from the CFA Franc zone (2010)Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation (2005)Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States (2012)Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms (2013)Tax structures in developing countries: Many puzzles and a possible explanation (2009)Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2011)The Case for a Progressive Tax: From Basic Research to Policy Recommendation (2011)Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions (2010)The determinants of tax haven FDI (2015)What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes (2020)Capital Controls, Liberalizations, and Foreign Direct Investment (2006)Sheltering Corporate Assets from Political Extraction (2011)Taxes and Corporate Policies: Evidence from a Quasi Natural Experiment (2013)
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References

  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 1985Tax policy and foreign direct investment372 cited
  • 1998Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?264 cited
  • 1997The Economic Effects of the Tax Reform Act of 1986247 cited
  • 1989Tax notes international225 cited
  • 1990Taxation in the global economy194 cited
  • 2001Repatriation Taxes and Dividend Distortions178 cited
  • 1990AMAZING GRACE: TAX AMNESTIES AND COMPLIANCE174 cited
  • 1990Taxation in the Global Economy143 cited
  • 1993Studies in International Taxation120 cited
  • 1995The Effects of Taxation on Multinational Corporations114 cited
  • 1990Taxation and the Birth of Foreign Subsidiaries102 cited
  • 1994Credit and deferral as international investment incentives82 cited
  • 1996Anti-tax-avoidance provisions and the size of foreign direct investment80 cited
  • 1994Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting76 cited
  • 1990Coming Home To America: Dividend Repatriations By U.S. Multinationals

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76 cited

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  • 2018Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan20 cited