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Corporate tax systems and cross country profit shifting

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References

1998Multinational firms and the new trade theory1,047 cited
1991Tax competition with interregional differences in factor endowments538 cited

Cited by

2001The Taxing Task of Taxing Transnationals235 cited
2013INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA179 cited
2009Causes, Benefits, and Risks of Business Tax Incentives173 cited
2012Firms' financial choices and thin capitalization rules under corporate tax competition166 cited
2013WHAT DO WE KNOW ABOUT CORPORATE TAX COMPETITION?160 cited
2010Saving taxes through foreign plant ownership153 cited
2010CAPITAL MOBILITY AND CAPITAL TAX COMPETITION150 cited
2005Capital Mobility and Tax Competition134 cited
2013The role of headquarters in multinational profit shifting strategies128 cited
2007Can Capital Income Taxes Survive? And Should They?113 cited
2005Should countries control international profit shifting?113 cited
2012Earnings Shocks and Tax-Motivated Income-Shifting: Evidence from European Multinationals107 cited
2009Company taxation and tax spillovers: Separate accounting versus formula apportionment

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98 cited

2018Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies97 cited

2008Taxing Corporate Income96 cited

2007A growth oriented dual income tax93 cited