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Profit shifting and corruption
16 references·0 citing·44 second hop
Profit shifting and corruption (2020)Profit shifting and corruptionThe Missing Profits of Nations (2018)The Missing Profits of NationsMultinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Multinationals’ profit respon…Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing (2017)Knocking on Tax Haven’s Door:…Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors * (2015)Tax Farming Redux: Experiment…Corruption and firm tax evasion (2015)Corruption and firm tax evasi…What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know about Base Er…Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Earnings shocks and tax-motiv…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…The demand for tax haven operations (2005)The demand for tax haven oper…Corporate tax evasion with agency costs (2004)Corporate tax evasion with ag…A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)A Multinational Perspective o…Corruption, extortion and evasion (1999)Corruption, extortion and eva…Corruptible Law Enforcers: How Should They Be Compensated? (1995)Corruptible Law Enforcers: Ho…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Taxes and Bribery: The Role of Wage Incentives (1993)Taxes and Bribery: The Role o…Multitask Principal–Agent Analyses: Incentive Contracts, Asset Ownership, and Job Design (1991)Corruption and Growth (1995)Bargaining Theory with Applications (1999)The Political Economy of Corruption (2001)How do institutions affect corruption and the shadow economy? (2008)Corruption and the shadow economy: an empirical analysis (2009)Asian Drama: An Inquiry into the Poverty of Nations (1969)Corruption: A study in political economy (1978)Aggregation and Linearity in the Provision of Intertemporal Incentives (1987)The Institutional Economics of Foreign Aid (2002)The institutional economics of corruption and reform: theory, evidence, and policy (2007)WHAT DETERMINES CORRUPTION? INTERNATIONAL EVIDENCE FROM MICRODATA (2008)Political Order in Changing Societies (1970)Income tax evasion: a theoretical analysis (1972)The Nash Bargaining Solution in Economic Modelling (1986)Property Rights, Corruption and the Allocation of Talent: a General Equilibrium Approach (1998)The Choice Between Market Failures and Corruption (2000)Bureaucratic corruption and the rate of temptation: do wages in the civil service affect corruption, and by how much? (2001)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)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)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Information Technology, Workplace Organization, and the Demand for Skilled Labor: Firm-Level Evidence (2002)Corporate taxation and the choice of patent location within multinational firms (2012)Monopoly and product quality (1978)Moral Hazard and Observability (1979)Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States (2012)Why Can Modern Governments Tax So Much? An Agency Model of Firms as Fiscal Intermediaries (2016)WHAT MOTIVATES TAX COMPLIANCE? (2018)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Legal Determinants of External Finance (1997)Law and Finance (1998)Why do firms hold so much cash? A tax-based explanation (2007)Perspectives on China's outward foreign direct investment (2008)Bank Liquidity Creation (2009)Intellectual Monopoly in Global Value Chains (2018)Global Wealth Inequality (2019)INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)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)
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References

  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2004A Multinational Perspective on Capital Structure Choice and Internal Capital Markets881 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2005The demand for tax haven operations622 cited
  • 1993Taxes and Bribery: The Role of Wage Incentives582 cited
  • 2004Corporate tax evasion with agency costs506 cited
  • 1995Corruptible Law Enforcers: How Should They Be Compensated?503 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 1999Corruption, extortion and evasion401 cited
  • 2018The Missing Profits of Nations363 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 Pricing328 cited
  • 2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited
  • 2015Tax Farming Redux: Experimental Evidence on Performance Pay for Tax Collectors *267 cited
  • 2012Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals

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256 cited
  • 2015Corruption and firm tax evasion251 cited
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