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The Case against Deferral: A Deferential Reconsideration
16 references·6 citing·38 second hop
The Case against Deferral: A Deferential Reconsideration (1999)The Case against Deferral: A Deferential …Lessons from Behavioral Responses to International Taxation (1999)Lessons from Behavioral Respo…The Effect of Taxes on Investment and Income Shifting to Puerto Rico (1998)The Effect of Taxes on Invest…Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings (1998)Taxes and the division of for…Tax Policy and the Activities of Multinational Corporations (1996)Tax Policy and the Activities…The impact of U.S. tax reform on foreign direct investment in the United States (1994)The impact of U.S. tax reform…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Credit and deferral as international investment incentives (1994)Credit and deferral as intern…Altered States: Taxes and the Location of Foreign Direct Investment in America (1993)Altered States: Taxes and the…Can Capital Income Taxes Survive in Open Economies? (1992)Can Capital Income Taxes Surv…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Taxation and the Birth of Foreign Subsidiaries (1990)Taxation and the Birth of For…Strategic Behaviour and the Rules for International Taxation of Capital (1989)Strategic Behaviour and the R…The Optimal Taxation of Foreign Source Investment Income (1979)The Optimal Taxation of Forei…United States Taxation of Foreign Investment Income: Issues and Arguments. (1970)United States Taxation of For…Strategic Aspects of Taxation on Foreign Investment Income (1966)Strategic Aspects of Taxation…Taxation of Foreign Investment Income: An Economic Analysis. (1964)Taxation of Foreign Investmen…Tax Discrimination and Capital Neutrality (2010)Tax Discrimination and Capita…Reconsidering the Taxation of Foreign Income (2009)Reconsidering the Taxation of…Repatriation Taxes and Dividend Distortions (2001)Repatriation Taxes and Divide…Puzzles Over International Taxation of Cross Border Flows of Capital Income (2001)Puzzles Over International Ta…The Uneasy Marriage of Export Incentives and the Income Tax (2000)The Uneasy Marriage of Export…Taxing Multinationals (2000)Taxing MultinationalsThe Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Tax-motivated transfer pricing and US intrafirm trade prices (2002)Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Corporate Tax Avoidance and High Powered Incentives (2004)International Investment and International Trade in the Product Cycle (1966)International Corporations: The Industrial Economics of Foreign Investment (1971)International Production and the Multinational Enterprise. (1982)Troubled Banks, Impaired Foreign Direct Investment: The Role of Relative Access to Credit (2002)Determinants of foreign direct investment flows to developing countries: a cross-sectional analysis (2008)Institutions and inflows of foreign direct investment: a fuzzy-set analysis (2008)THEORETICAL CONSIDERATIONS ON NEGOTIATED TARIFF ADJUSTMENTS (1981)Game Theory with Applications to Economics (1992)Tax competition in imperfectly competitive markets (1998)Follow the Leader? Evidence on European and US Tax Competition (2014)Taxing profits in a changing world (2017)Tax policy and foreign direct investment (1985)Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management (2004)The costs of shared ownership: Evidence from international joint ventures (2004)Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? (2015)Domestic Saving and International Capital Flows (1980)International Portfolio Choice and Corporation Finance: A Synthesis (1983)Externalities in Economies with Imperfect Information and Incomplete Markets (1986)Designing tax policy in federalist economies: An overview (1996)Tax Competition and Tax Coordination in the European Union (2003)Tax Policy in an Era of Internationalization: Explaining the Spread of Neoliberalism (2006)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)Why do firms hold so much cash? A tax-based explanation (2007)Taxation and the Cost of Capital: The "Old" View, the "New" View and Another View (1990)The vanishing harberger triangle (1991)A General Model of the Behavioral Response to Taxation (2001)The Taxing Task of Taxing Transnationals (2001)Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Theft and taxes☆ (2007)Host country reforms and FDI inflows: How much difference do they make? (1998)Attracting foreign manufacturing: Investment promotion and agglomeration (1999)Foreign Investment Strategies and Sub‐national Institutions in Emerging Markets: Evidence from Vietnam* (2005)
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References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 1999Lessons from Behavioral Responses to International Taxation563 cited
  • 1993Altered States: Taxes and the Location of Foreign Direct Investment in America444 cited
  • 1998The Effect of Taxes on Investment and Income Shifting to Puerto Rico260 cited
  • 1992Can Capital Income Taxes Survive in Open Economies?205 cited
  • 1998Taxes and the division of foreign operating income among royalties, interest, dividends and retained earnings202 cited
  • 1994The impact of U.S. tax reform on foreign direct investment in the United States187 cited
  • 1989Strategic Behaviour and the Rules for International Taxation of Capital132 cited
  • 1966Strategic Aspects of Taxation on Foreign Investment Income115 cited
  • 1979The Optimal Taxation of Foreign Source Investment Income114 cited
  • 1964Taxation of Foreign Investment Income: An Economic Analysis.111 cited
  • 1970United States Taxation of Foreign Investment Income: Issues and Arguments.111 cited
  • 1990Taxation and the Birth of Foreign Subsidiaries102 cited
  • 1996Tax Policy and the Activities of Multinational Corporations

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99 cited
  • 1994Credit and deferral as international investment incentives82 cited
  • Cited by

    • 2001Repatriation Taxes and Dividend Distortions25 cited
    • 2009Reconsidering the Taxation of Foreign Income23 cited
    • 2010Tax Discrimination and Capital Neutrality20 cited
    • 2001Puzzles Over International Taxation of Cross Border Flows of Capital Income19 cited
    • 2000Taxing Multinationals17 cited
    • 2000The Uneasy Marriage of Export Incentives and the Income Tax15 cited