Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Anti-tax-avoidance provisions and the size of foreign direct investment

10 references·16 citing·39 second hop

FromToDepth

this work references cited by second hop

References

1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
1991Taxes and Business Strategy: A Planning Approach920 cited
1973Taxation, corporate financial policy, and the cost of capital490 cited
1985Tax policy and foreign direct investment372 cited
1986Taxation of Investment and Savings in a World Economy285 cited
1987Capital income taxation and resource allocation240 cited
1990Taxation in the global economy194 cited
1988Capital income taxation and resource allocation125 cited
1991The vanishing harberger triangle111 cited
1994Credit and deferral as international investment incentives82 cited

Cited by

2003Tax Treaties, Renegotiations, and Foreign Direct Investment75 cited
2018Tax sparing agreements, territorial tax reforms, and foreign direct investment73 cited
1996Fighting International Tax Avoidance: The Case of Germany71 cited
2002Tax Competition and Profit Shifting: On the Relationship between Personal and Corporate Tax Rates70 cited
2004Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment69 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2001Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada64 cited

2008Taxation of International Investment and Accounting Valuation*63 cited

2004Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization63 cited

2004The Tax Burden on Cross-border Investment: Company Strategies and Country Responses62 cited

2013FIXING THE SYSTEM: AN ANALYSIS OF ALTERNATIVE PROPOSALS FOR THE REFORM OF INTERNATIONAL TAX61 cited

2004Corporate tax policy, foreign firm ownership and thin capitalization58 cited

2012Consequences of the New UK Tax Exemption System: Evidence from Micro-Level Data53 cited

2001Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations51 cited

2018Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules49 cited

2008Taxes and Financial Assets: Valuing Permanently Reinvested Foreign Earnings43 cited

2004Asymmetric Taxation and Cross-Border Investment Decisions43 cited