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Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms
16 references·0 citing·44 second hop
Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms (2011)Corporate tax payments under formulary ap…The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies (2022)The Three Parties in the Race…The Indirect Side of Direct Investment (2010)The Indirect Side of Direct I…Multinational Firm Tax Avoidance and Tax Policy (2009)Multinational Firm Tax Avoida…Income misattribution under formula apportionment (2009)Income misattribution under f…The Effects of EU Formula Apportionment on Corporate Tax Revenues* (2008)The Effects of EU Formula App…Corporate tax elasticities: a reader's guide to empirical findings (2008)Corporate tax elasticities: a…Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split (2008)Allocating Business Profits f…How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2007)How would the introduction of…International Tax Avoidance and U.S. International Trade (2006)International Tax Avoidance a…How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals (2006)How would the introduction of…Will Corporate Income Taxation Survive? (2005)Will Corporate Income Taxatio…The Degradation of Reported Corporate Profits (2005)The Degradation of Reported C…Pension Reform and Saving (2004)Pension Reform and SavingTaxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…A CRITICAL APPRAISAL (2002)A CRITICAL APPRAISALHas U.S. Investment Abroad Become More Sensitive to Tax Rates? 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this work references cited by second hop

References

  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 2002A CRITICAL APPRAISAL764 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2005The Degradation of Reported Corporate Profits301 cited
  • 2008Corporate tax elasticities: a reader's guide to empirical findings296 cited
  • 2009Multinational Firm Tax Avoidance and Tax Policy206 cited
  • 2008Allocating Business Profits for Tax Purposes: A Proposal to Adopt a Formulary Profit Split150 cited
  • 2022The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies105 cited
  • 2010The Indirect Side of Direct Investment97 cited
  • 2008The Effects of EU Formula Apportionment on Corporate Tax Revenues*88 cited
  • 2004Pension Reform and Saving82 cited
  • 2007How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals78 cited
  • 2005Will Corporate Income Taxation Survive?77 cited
  • 2006How would the introduction of an EU-wide formula apportionment affect the distribution and size of the corporate tax base? An analysis based on German multinationals70 cited
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International Tax Avoidance and U.S. International Trade
67 cited
  • 2009Income misattribution under formula apportionment59 cited
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