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The Effect of Taxes on Investment and Income Shifting to Puerto Rico
1 references·16 citing·51 second hop
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Evidence from Venezuela (1999)Export Versus FDI with Heterogeneous Firms (2004)A review of tax research (2010)PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT (2018)Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income (2019)Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment (2019)Income tax evasion: a theoretical analysis (1972)Income tax evasion: A theoretical analysis (1974)Equality and Efficiency: The Big Tradeoff (1980)Tax Avoidance, Evasion, and Administration**We are grateful to Wojciech Kopczuk for valuable research assistance. Helpful comments on an earlier draft were received from Jim Alm, Alan Auerbach, Len Burman, Brian Erard, Martin Feldstein, Firouz Gahvari, Roger Gordon, Jim Hines, Jonathan Kesselman, Louis Kaplow, Jim Poterba, Agnar Sandmo, Dan Shaviro, Eric Toder, Gideon Yaniv, the participants at the NYU Law School Colloquium on Tax Policy and Public Finance and the handbook conference held at the University of California at Berkeley. (2002)Unwilling or Unable to Cheat? 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(2007)Theft and taxes☆ (2007)
this work references cited by second hop

References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited

Cited by

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  • 2001A General Model of the Behavioral Response to Taxation243 cited
  • 2001The Taxing Task of Taxing Transnationals235 cited
  • 2011The Spread of Aggressive Corporate Tax Reporting: A Detailed Examination of the Corporate-Owned Life Insurance Shelter206 cited
  • 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited
  • 2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors202 cited
  • 2007An Empirical Examination of Corporate Tax Noncompliance194 cited
  • 2010Do Auditor‐Provided Tax Services Improve the Estimate of Tax Reserves?*190 cited
  • 2019Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms187 cited
  • 2015Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?186 cited
  • 2010Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions184 cited
  • 2003The Impact of Corporate Taxation on the Location of Capital: A Review178 cited
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Tax Rates and Corporate Decision-making
173 cited
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  • 2019Real Effects of Private Country-by-Country Disclosure150 cited
  • 2019What Is Real and What Is Not in the Global FDI Network?146 cited