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Do Multinational Firms use Tax Havens to the Detriment of Other Countries?
16 references·1 citing·43 second hop
Do Multinational Firms use Tax Havens to the Detriment of Other Countries? (2020)Do Multinational Firms use Tax Havens to …INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)INTERNATIONAL CORPORATE TAX A…The Missing Profits of Nations (2018)The Missing Profits of NationsMultinationals’ profit response to tax differentials: Effect size and shifting channels (2017)Multinationals’ profit respon…How to Lose a Constitutional Democracy (2017)How to Lose a Constitutional …What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know about Base Er…Addressing Base Erosion and Profit Shifting (2013)Addressing Base Erosion and P…Corporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…Which countries become tax havens? (2009)Which countries become tax ha…Corporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…The demand for tax haven operations (2005)The demand for tax haven oper…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)Taxation and Foreign Direct I…Evaluating Tax Policy for Location Decisions (2002)Evaluating Tax Policy for Loc…Theories of Tax Competition (1999)Theories of Tax CompetitionHow Taxing is Corruption on International Investors? (1997)How Taxing is Corruption on I…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Offshore FDI , tax havens, and productivity: A network analysis (2022)Offshore FDI , tax havens, an…A Pure Theory of Local Expenditures (1956)An Exploration in the Theory of Optimum Income Taxation (1971)The Power to Tax: Analytical Foundations of a Fiscal Constitution (1981)Strategic Interaction Among Governments: An Overview of Empirical Studies (2003)Toward A Second-Generation Theory of Fiscal Federalism (2005)The Architecture of Government (2007)Corruption and Growth (1995)INSTITUTIONS AND ECONOMIC PERFORMANCE: CROSS‐COUNTRY TESTS USING ALTERNATIVE INSTITUTIONAL MEASURES (1995)Corruption Around the World (1998)On the Determinants of Foreign Direct Investment to Developing Countries: Is Africa Different? (2002)Analysis of Panel Data (2003)Political risk, institutions and foreign direct investment (2006)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)Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2004)A Review of the Empirical Literature on FDI Determinants (2005)The Puzzling Persistence of the Distance Effect on Bilateral Trade (2008)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)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)The quality of government (1999)Econometric Analysis of Cross Section and Panel Data (2001)Tax Havens: International Tax Avoidance and Evasion (2009)The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?* (2013)The Theory of International Tax Competition and Coordination (2013)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)Tax Policy for Economic Recovery and Growth (2011)Taxation and International Migration of Superstars: Evidence from the European Football Market (2013)Do countries compete over corporate tax rates? (2007)Theft and taxes☆ (2007)
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References

  • 1997How Taxing is Corruption on International Investors?2,810 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 1999Theories of Tax Competition1,661 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2003Taxation and Foreign Direct Investment: A Synthesis of Empirical Research782 cited
  • 2002Evaluating Tax Policy for Location Decisions736 cited
  • 2005The demand for tax haven operations622 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2009Which countries become tax havens?458 cited
  • 2018The Missing Profits of Nations363 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
  • 2017How to Lose a Constitutional Democracy320 cited
  • 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited
  • 2013

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Addressing Base Erosion and Profit Shifting
290 cited

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  • 2022Offshore FDI , tax havens, and productivity: A network analysis11 cited