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European group taxation-the role of exit taxes
16 references·0 citing·39 second hop
European group taxation-the role of exit taxes (2008)European group taxation-the role of exit …European Court of Justice (2014)European Court of JusticeCommon Consolidated Corporate Tax Base (2008)Common Consolidated Corporate…The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States (2004)The European Commission's Rep…Corporate Tax Harmonization in Europe: It's All About Compliance (2004)Corporate Tax Harmonization i…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Exploring Formula Allocation for the European Union (2003)Exploring Formula Allocation …Evaluating International Tax Reform (2003)Evaluating International Tax …Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Bulletin for International Fiscal Documentation (2001)Bulletin for International Fi…Tax Avoidance and the Deadweight Loss of the Income Tax (1999)Tax Avoidance and the Deadwei…Taxes and the location of production: evidence from a panel of US multinationals (1998)Taxes and the location of pro…Taxes and the location of production: evidence from a panel of US multinationals (1996)Taxes and the location of pro…Capital income taxation and resource allocation (1987)Capital income taxation and r…The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany (1984)The Taxation of Income from C…The Taxation of Income from Capital (1984)The Taxation of Income from C…United States Taxation of Foreign Investment Income: Issues and Arguments. (1970)United States Taxation of For…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)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)Limited-dependent and qualitative variables in econometrics (1983)Increasing Returns and Economic Geography (1990)Market Potential and the Location of Japanese Investment in the European Union (2004)MNE competence‐creating subsidiary mandates (2005)Corporate taxes and the location of intangible assets within multinational firms (2010)The Effect of Marginal Tax Rates on Taxable Income: A Panel Study of the 1986 Tax Reform Act (1995)Tax structures in developing countries: Many puzzles and a possible explanation (2009)Optimal Taxation of Top Labor Incomes: A Tale of Three Elasticities (2011)Taxation and Development (2013)International Production and the Multinational Enterprise. (1982)The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)Property Rights and the Nature of the Firm (1990)International Tax as International Law (2007)Domestic Effects of the Foreign Activities of US Multinationals (2009)International Tax Coordination for a Second-Best World (Part I) (2009)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Structural Dependence of the State on Capital (1988)Political responses to interdependence: what's “left” for the left? (1991)How effective are fiscal incentives for R&D? A review of the evidence (2000)Tax Reform and U.S. Economic Growth (1990)Increasing the capital income tax may lead to faster growth (1996)Why a Funded Pension System is Needed and Why It is Not Needed (2000)Internationalization and Changes in Tax Policy in OECD Countries (1998)Tax Policy and Business Investment**RGH acknowledges financial support from Harvard Business School and the American Enterprise Institute. (2002)More tax evasion research required in new millennium (1999)Economic growth and tax components: an analysis of tax changes in OECD (2005)Preconditions of Voluntary Tax Compliance (2008)The survival of international new ventures (2007)
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References

  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 1999Tax Avoidance and the Deadweight Loss of the Income Tax814 cited
  • 1996Taxes and the location of production: evidence from a panel of US multinationals630 cited
  • 1998Taxes and the location of production: evidence from a panel of US multinationals578 cited
  • 1984The Taxation of Income from Capital573 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 1984The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden and West Germany369 cited
  • 1987Capital income taxation and resource allocation240 cited
  • 2003Evaluating International Tax Reform193 cited
  • 2001Bulletin for International Fiscal Documentation116 cited
  • 1970United States Taxation of Foreign Investment Income: Issues and Arguments.111 cited
  • 2014European Court of Justice108 cited
  • 2004The European Commission's Report on Company Income Taxation: What the EU Can Learn from the Experience of the US States77 cited
  • 2004Corporate Tax Harmonization in Europe: It's All About Compliance76 cited
  • 2008Common Consolidated Corporate Tax Base

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54 cited
  • 2003Exploring Formula Allocation for the European Union54 cited
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