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International Profit‐Shifting out of Developing Countries and the Role of Tax Havens
16 references·14 citing·37 second hop
International Profit‐Shifting out of Developing Countries and the Role of Tax Havens (2015)International Profit‐Shifting out of Deve…Tax Havens and the Production of Offshore FDI: An Empirical Analysis (2013)Tax Havens and the Production…Addressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Treasure Islands: Uncovering the Damage of Offshore Banking and Tax Havens (2012)Treasure Islands: Uncovering …Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands (2012)Tax treaty shopping: structur…Corporate taxation and the choice of patent location within multinational firms (2012)Corporate taxation and the ch…Human Development Report 2011 (2011)Human Development Report 2011Tax havens: how globalization really works (2010)Tax havens: how globalization…Saving taxes through foreign plant ownership (2010)Saving taxes through foreign …The Political Economy of International Tax Governance (2008)The Political Economy of Inte…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…The demand for tax haven operations (2005)The demand for tax haven oper…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? Tax Avoidance t…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Tax Policy for Emerging Markets: Developing Countries (2000)Tax Policy for Emerging Marke…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …International Business Taxation: A Study in the Internationalization of Business Regulation (1988)International Business Taxati…Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review (2023)Transfer pricing practices in…Corporate Effective Tax Rates for Research and Policy (2023)Corporate Effective Tax Rates…Fintech credit, big tech credit and income inequality (2022)Fintech credit, big tech cred…Impact of corporate tax aggressiveness on firm value: evidence from India (2021)Impact of corporate tax aggre…FDI motives and the use of tax havens: Evidence from South Korea (2021)FDI motives and the use of ta…The role of tax havens and offshore financial centres in shaping corporate geographies: an industry sector perspective (2019)The role of tax havens and of…Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile (2019)Challenges of Monitoring Tax …A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity (2019)A Study from Slovakia on the …International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations (2018)International tax planning wi…Great powers in global tax governance: a comparison of the US role in the CRS and BEPS (2018)Great powers in global tax go…Effective Strategies Small Retail Leaders Use to Engage Employees (2018)Effective Strategies Small Re…Profit-shifting from Czech multinational companies to European tax havens (2016)Profit-shifting from Czech mu…Growth and Its Discontents (2016)Growth and Its DiscontentsCorporate tax base erosion and profit shifting out of the Czech Republic (2015)Corporate tax base erosion an…Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location (2003)Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0 (2016)Does family ownership reduce corporate tax avoidance? The moderating effect of audit quality (2017)The governance of global wealth chains (2017)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)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)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Corporate taxes and the location of intangible assets within multinational firms (2010)Changes in corporate effective tax rates over the past 25 years (2017)On the Pooling of Time Series and Cross Section Data (1978)Econometric Models for Count Data with an Application to the Patents-R & D Relationship (1984)Patent Statistics as Economic Indicators: A Survey (1990)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)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)Public Pressure and Corporate Tax Behavior (2015)Government Spending in a Simple Model of Endogeneous Growth (1990)A SENSITIVITY ANALYSIS OF CROSS-COUNTRY GROWTH REGRESSIONS (1991)A New Data Set Measuring Income Inequality (1996)Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries (2002)Taxation base in developing countries (2004)Tax morale in Latin America (2005)What Do We Know about Capital Structure? Some Evidence from International Data (1995)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)Social Dominance in Context and in Individuals (2013)The International Wealth Index (IWI) (2014)The New ‘Passive Revolution’ of the Green Economy and Growth Discourse: Maintaining the ‘Sustainable Development’ of Neoliberal Capitalism (2014)London and New York as a safe deposit box for the transnational wealth elite (2016)Tax Evasion and Inequality (2019)
this work references cited by second hop

References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2005The demand for tax haven operations622 cited
  • 2011Human Development Report 2011617 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2000Tax Policy for Emerging Markets: Developing Countries473 cited
  • 2012Corporate taxation and the choice of patent location within multinational firms373 cited
  • 2013Addressing Base Erosion and Profit Shifting290 cited
  • 2010Tax havens: how globalization really works284 cited
  • 2008The Political Economy of International Tax Governance195 cited
  • 2013Tax Havens and the Production of Offshore FDI: An Empirical Analysis175 cited
  • 2012Treasure Islands: Uncovering the Damage of Offshore Banking and Tax Havens157 cited
  • 2010Saving taxes through foreign plant ownership153 cited
  • 1988International Business Taxation: A Study in the Internationalization of Business Regulation149 cited

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2012
Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands
143 cited

Cited by

  • 2018Great powers in global tax governance: a comparison of the US role in the CRS and BEPS56 cited
  • 2022Fintech credit, big tech credit and income inequality53 cited
  • 2016Profit-shifting from Czech multinational companies to European tax havens52 cited
  • 2019The role of tax havens and offshore financial centres in shaping corporate geographies: an industry sector perspective46 cited
  • 2021FDI motives and the use of tax havens: Evidence from South Korea39 cited
  • 2015Corporate tax base erosion and profit shifting out of the Czech Republic33 cited
  • 2016Growth and Its Discontents30 cited
  • 2023Corporate Effective Tax Rates for Research and Policy23 cited
  • 2023Transfer pricing practices in multinational corporations and their effects on developing countries' tax revenue: a systematic literature review23 cited
  • 2018International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations23 cited
  • 2021Impact of corporate tax aggressiveness on firm value: evidence from India18 cited
  • 2019Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile16 cited
  • 2019A Study from Slovakia on the Transfer of Slovak Companies to Tax Havens and Their Impact on the Sustainability of the Status of a Business Entity16 cited
  • 2018Effective Strategies Small Retail Leaders Use to Engage Employees1 cited