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Revenue Implications of Destination-Based Cash-Flow Taxation
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Revenue Implications of Destination-Based Cash-Flow Taxation (2020)Revenue Implications of Destination-Based…At your service! The role of tax havens in international trade with services (2021)At your service! The role of …INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)INTERNATIONAL CORPORATE TAX A…Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income (2019)Accounting for the Profits of…The Missing Profits of Nations (2018)The Missing Profits of NationsINTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX (2017)INTERNATIONAL TAX PLANNING UN…Destination-Based Cash Flow Taxation (2017)Destination-Based Cash Flow T…A partial race to the bottom: corporate tax developments in emerging and developing economies (2013)A partial race to the bottom:…The Taxation of Petroleum and Minerals (2010)The Taxation of Petroleum and…TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE (2010)TAX COMPETITION AS A CAUSE OF…Why Is Fiscal Policy Often Procyclical? (2008)Why Is Fiscal Policy Often Pr…Corporate tax elasticities: a reader's guide to empirical findings (2008)Corporate tax elasticities: a…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Are stationarity and cointegration restrictions really necessary for the intertemporal budget constraint? (2006)Are stationarity and cointegr…Fiscal Policy in Latin America (1997)Fiscal Policy in Latin AmericaFiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Biases in Dynamic Models with Fixed Effects (1981)Biases in Dynamic Models with…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxes and Corporate Finance: A Review (2003)Capital structure and international debt shifting (2008)FDI AND TAXATION: A META-STUDY (2011)THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)Base Erosion, Profit Shifting and Developing Countries (2016)Testing the Null Hypothesis of Stationarity Against the Alternative of a Unit Root: How Sure Are We That Economic Time Series Have a Unit Root? (1991)Testing the null hypothesis of stationarity against the alternative of a unit root (1992)The Behavior of U. S. Public Debt and Deficits (1998)Public finances in EMU (2011)A Modern History of Fiscal Prudence and Profligacy (2013)A modern history of fiscal prudence and profligacy (2015)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)Corporate taxes and the location of intangible assets within multinational firms (2010)Changes in corporate effective tax rates over the past 25 years (2017)Panel Data Econometrics (2003)Bootstrap-Based Improvements for Inference with Clustered Errors (2008)Real Effects of Private Country-by-Country Disclosure (2019)Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda (2020)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Uninsured Idiosyncratic Risk and Aggregate Saving (1994)Political Economics: Explaining Economic Policy (2002)Procyclical Fiscal Policy in Developing Countries: Truth or Fiction? (2008)The Economics and Law of Sovereign Debt and Default (2009)Public debt and economic growth: Is there a causal effect? (2014)Revenue Mobilisation in Sub‐Saharan Africa: Challenges from Globalisation I – Trade Reform (2010)Taxation and Development (2012)Fiscal Policies for Development and Climate Action (2018)A Theory of Political Transitions (2001)Electoral Systems and Public Spending (2001)Initial conditions and moment restrictions in dynamic panel data models (1995)Initial conditions and moment restrictions in dynamic panel data models (1998)How to do Xtabond2: An Introduction to Difference and System GMM in Stata (2009)Intellectual Monopoly in Global Value Chains (2018)Global Wealth Inequality (2019)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)
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References

  • 1981Biases in Dynamic Models with Fixed Effects8,724 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1997Fiscal Policy in Latin America865 cited
  • 2008Why Is Fiscal Policy Often Procyclical?754 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2006Are stationarity and cointegration restrictions really necessary for the intertemporal budget constraint?485 cited
  • 2018The Missing Profits of Nations363 cited
  • 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited
  • 2008Corporate tax elasticities: a reader's guide to empirical findings296 cited
  • 2010The Taxation of Petroleum and Minerals157 cited
  • 2017Destination-Based Cash Flow Taxation145 cited
  • 2013A partial race to the bottom: corporate tax developments in emerging and developing economies140 cited
  • 2019Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income113 cited
  • 2021At your service! The role of tax havens in international trade with services99 cited
  • 2010TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE

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79 cited
  • 2017INTERNATIONAL TAX PLANNING UNDER THE DESTINATION-BASED CASH FLOW TAX64 cited
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