References

• 2012Incentives for Tax Planning and Avoidance: Evidence from the Field872 cited
• 2007Why do firms hold so much cash? A tax-based explanation829 cited
• 2002Evaluating Tax Policy for Location Decisions736 cited
• 2008How International Law Works516 cited
• 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
• 2013The Reputational Costs of Tax Avoidance457 cited
• 2012Corporate taxation and the choice of patent location within multinational firms373 cited
• 2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited
• 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
• 2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited
• 2014Ownership of intellectual property and corporate taxation311 cited
• 2008Corporate tax elasticities: a reader's guide to empirical findings296 cited
• 2011FDI AND TAXATION: A META-STUDY284 cited
• 2015THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND262 cited
• 1988Retrospective Capital Gains Taxation