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At your service! The role of tax havens in international trade with services

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References

2006The Log of Gravity6,396 cited
1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
2010Services Trade and Policy737 cited
2007International profit shifting within multinationals: A multi-country perspective647 cited
2005The demand for tax haven operations622 cited
2014Taxing across Borders: Tracking Personal Wealth and Corporate Profits602 cited
2019Tax Evasion and Inequality593 cited
2013The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?*557 cited
2010Corporate taxes and the location of intangible assets within multinational firms502 cited
2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
2012Corporate taxation and the choice of patent location within multinational firms373 cited
2014The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown367 cited
2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
2017Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing

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328 cited

2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited

Cited by

2019Tax evasion in new disguise? Examining tax havens' international bank deposits97 cited
2016The power of financial transparency: An event study of country-by-country reporting standards94 cited
2017International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK58 cited
2019Globalization and the Geography of Capital Flows53 cited
2019International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom47 cited
2020Taxation and the allocation of risk inside the multinational firm45 cited
2022Excess Profit Taxes: Historical Perspective and Contemporary Relevance39 cited
2022Global profit shifting, 1975–201933 cited
2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots27 cited
2020Externalities in International Tax Enforcement: Theory and Evidence26 cited
2020Revenue Implications of Destination-Based Cash-Flow Taxation25 cited
2021Tax havens and international business: A conceptual framework of accountability‐avoiding foreign direct investment25 cited
2017Trading firms and trading costs in services: Firm-level analysis24 cited
2017Services Trade and Credit Frictions: Evidence from Matched Bank-Firm Data23 cited
2024Effect of Related Party Transaction and Tax Haven Utilization on Tax Avoidance Moderated by Country-by-country Reporting23 cited
2023Corporate Effective Tax Rates for Research and Policy23 cited