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Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?
16 references·4 citing·44 second hop
Sorting into outsourcing: Are profits taxed at a gorilla's arm's length? (2013)Sorting into outsourcing: Are profits tax…Corporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Foreign outsourcing, exporting, and FDI: A productivity comparison at the firm level (2007)Foreign outsourcing, exportin…The demand for tax haven operations (2005)The demand for tax haven oper…Optimal integration strategies for the multinational firm (2005)Optimal integration strategie…Outsourcing in a Global Economy (2004)Outsourcing in a Global Econo…Global Sourcing (2004)Global SourcingExport Versus FDI with Heterogeneous Firms (2004)Export Versus FDI with Hetero…Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Why Pay More? Tax Avoidance t…The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity (2003)The Impact of Trade on Intra-…Heterogeneity and the FDI versus export decision of Japanese manufacturers (2003)Heterogeneity and the FDI ver…Firms, Contracts, and Trade Structure (2003)Firms, Contracts, and Trade S…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Integration versus Outsourcing in Industry Equilibrium (2002)Integration versus Outsourcin…The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration (1986)The Costs and Benefits of Own…MONOPOLISTIC COMPETITION AND OPTIMUM PRODUCT DIVERSITY (1975)MONOPOLISTIC COMPETITION AND …Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics (2021)Corporate taxes and multi-pro…Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing (2020)Unilateral tax reform: Border…Taxation and the allocation of risk inside the multinational firm (2020)Taxation and the allocation o…Supply chain networks design and transfer-pricing (2015)Supply chain networks design …A New Approach to Consumer Theory (1976)Endogenous Technological Change (1989)Increasing Returns and Economic Geography (1990)A Model of Growth Through Creative Destruction (1992)Plants and Productivity in International Trade (2003)Distorted Gravity: The Intensive and Extensive Margins of International Trade (2008)New Trade Models, Same Old Gains? (2012)The Nature of the Firm (1937)The Problem of Social Cost (1960)Vertical Integration, Appropriable Rents, and the Competitive Contracting Process (1978)Comparative Economic Organization: The Analysis of Discrete Structural Alternatives (1991)The quality of government (1999)The New Institutional Economics: Taking Stock, Looking Ahead (2000)A Simple Theory of International Trade with Multinational Corporations (1984)Firms, Contracts, and Financial Structure (1995)The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Firm Heterogeneity, Exporting and Foreign Direct Investment (2007)Institutional Quality and International Trade (2007)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Fiscal Paradise: Foreign Tax Havens and American Business (1994)Corporate income tax reforms and international tax competition (2002)Bank Competition and Financial Stability (2008)Changes in corporate effective tax rates over the past 25 years (2017)Increasing returns, monopolistic competition, and international trade (1979)Is Learning by Exporting Important? Micro-Dynamic Evidence from Colombia, Mexico, and Morocco (1998)Exceptional exporter performance: cause, effect, or both? (1999)What Determines Productivity? (2011)The China Syndrome: Local Labor Market Effects of Import Competition in the United States (2013)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Public Pressure and Corporate Tax Behavior (2015)The Economic Institutions of Capitalism (1986)The Economic Institutions of Capitalism (1987)Trade, FDI, and the Organization of Firms (2006)Multinational Firms and the Structure of International Trade (2014)Conceptual Aspects of Global Value Chains (2019)The Quarterly Journal of Economics (2024)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Competition, Risk, and Managerial Incentives (2003)From sectoral to functional urban specialisation (2005)DETERMINANTS OF FOREIGN DIRECT INVESTMENT – A TALE OF NINE THEORETICAL MODELS (2008)Integration of Trade and Disintegration of Production in the Global Economy (1998)The nature and growth of vertical specialization in world trade (2001)Output, Input and Productivity Measures at the Industry Level: The EU KLEMS Database (2009)
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References

  • 2003The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity12,290 cited
  • 1986The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration9,369 cited
  • 1975MONOPOLISTIC COMPETITION AND OPTIMUM PRODUCT DIVERSITY7,391 cited
  • 2004Export Versus FDI with Heterogeneous Firms4,038 cited
  • 2003Firms, Contracts, and Trade Structure1,194 cited
  • 2004Global Sourcing1,157 cited
  • 2002Integration versus Outsourcing in Industry Equilibrium995 cited
  • 2004Outsourcing in a Global Economy904 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2005The demand for tax haven operations622 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2003Why Pay More? Tax Avoidance through Transfer Pricing in the OECD490 cited
  • 2007Foreign outsourcing, exporting, and FDI: A productivity comparison at the firm level433 cited
  • 2003Heterogeneity and the FDI versus export decision of Japanese manufacturers383 cited

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  • 2005Optimal integration strategies for the multinational firm360 cited
  • Cited by

    • 2020Taxation and the allocation of risk inside the multinational firm45 cited
    • 2015Supply chain networks design and transfer-pricing17 cited
    • 2020Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing17 cited
    • 2021Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics12 cited