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Transfer pricing policy and the intensity of tax rate competition · Study

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ArticleTransfer pricing policy and the intensity of tax rate competition

Johannes Becker2012

Article2012

Transfer pricing policy and the intensity of tax rate competition

Johannes Becker · Clemens Fuest

30 citations·0/0 files stored·Economics Letters

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

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References

2006Tax Competition With Parasitic Tax Havens 2009In praise of tax havens: International tax planning and foreign direct investment 1998The Effect of Taxes on Investment and Income Shifting to Puerto Rico 2001Preferential Regimes Can Make Tax Competition Less Harmful 2007Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?2005Should countries control international profit shifting?2008Non-binding minimum taxes may foster tax competition

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2014Strategic Trade Policy through the Tax System 2018Sales-Based Apportionment of Profits

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Year2012

Typearticle

Published2012-04-28

VenueEconomics Letters

ISSN-L0165-1765

Languageen

Citations30

Files0 public / 0

ShelfCorporate Taxation and Avoidance

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doi10.1016/j.econlet.2012.04.061

openalex_workW1644127232

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