References

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• 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
• 2011Adjustment Costs, Firm Responses, and Micro vs. Macro Labor Supply Elasticities: Evidence from Danish Tax Records795 cited
• 2007International profit shifting within multinationals: A multi-country perspective647 cited
• 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
• 2008Capital structure and international debt shifting456 cited
• 1993Altered States: Taxes and the Location of Foreign Direct Investment in America444 cited
• 2013Action Plan on Base Erosion and Profit Shifting438 cited
• 2013Absorptive Capacity and the Growth and Investment Effects of Regional Transfers: A Regression Discontinuity Design with Heterogeneous Treatment Effects351 cited
• 2012The impact of thin-capitalization rules on the capital structure of multinational firms274 cited
• 2001Tax Reforms and Evidence of Transfer Pricing235 cited
• 2008Profit shifting in the EU: evidence from Germany228 cited
• 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited