SZodixStudyAcademic Library
ShelvesOpen access
Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom
16 references·3 citing·36 second hop
International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom (2019)International Transfer Pricing and Tax Av…INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS (2019)INTERNATIONAL CORPORATE TAX A…Multinationals’ 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:…Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships (2016)Transfer Pricing by Multinati…What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know about Base Er…Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)Taxing across Borders: Tracki…Which countries become tax havens? (2009)Which countries become tax ha…The demand for tax haven operations (2005)The demand for tax haven oper…Tax-motivated transfer pricing and US intrafirm trade prices (2002)Tax-motivated transfer pricin…Networks versus markets in international trade (1999)Networks versus markets in in…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Studies in International Taxation (1993)Studies in International Taxa…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)Taxes, Tariffs and Transfer P…Firm Size and R&D Intensity: A Re-Examination (1987)Firm Size and R&D Intensity: …Firm Size and R & D Intensity: A Re-Examination (1987)Firm Size and R & D Intensity…Home or away? Profit shifting with territorial taxation (2022)Home or away? Profit shifting…Global profit shifting, 1975–2019 (2022)Global profit shifting, 1975–…Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom (2020)Where Does Multinational Inve…Lessons from Behavioral Responses to International Taxation (1999)The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness (2010)Tax competition: a literature review (2011)Market Structure and Innovation. (1982)THE IMPACT OF R&D INVESTMENT ON PRODUCTIVITY–NEW EVIDENCE USING LINKED R&D–LRD DATA (1991)The Individual-Opportunity Nexus (2003)R&D Performance in Chinese industry (2006)Industrial Market Structure and Economic Performance. (1971)The theory and practice of econometrics (1986)Capitalism, Socialism and Democracy (1997)Determinants of Innovation (2004)The Anatomy of Industry R&D Intensity Distributions (2016)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)Corporate taxes and the location of intangible assets within multinational firms (2010)Public Pressure and Corporate Tax Behavior (2015)Ferreting out Tunneling: An Application to Indian Business Groups (2002)Corporate tax avoidance and high-powered incentives (2005)THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)Managing for Political Corporate Social Responsibility: New Challenges and Directions for PCSR 2.0 (2016)Corruption and Growth (1995)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)A Review of the Empirical Literature on FDI Determinants (2005)Do countries compete over corporate tax rates? (2007)Why do firms hold so much cash? A tax-based explanation (2007)Capital in the Twenty-First Century (2014)Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data * (2016)Distributional National Accounts: Methods and Estimates for the United States* (2017)Theft and taxes☆ (2007)How Taxing is Corruption on International Investors? (1997)Globalization and the Gains From Variety (2006)Distorted Gravity: The Intensive and Extensive Margins of International Trade (2008)
this work references cited by second hop

References

  • 1999Networks versus markets in international trade2,864 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making819 cited
  • 2005The demand for tax haven operations622 cited
  • 2014Taxing across Borders: Tracking Personal Wealth and Corporate Profits602 cited
  • 2002Tax-motivated transfer pricing and US intrafirm trade prices494 cited
  • 2009Which countries become tax havens?458 cited
  • 1987Firm Size and R & D Intensity: A Re-Examination389 cited
  • 1987Firm Size and R&D Intensity: A Re-Examination367 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
  • 2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation296 cited
  • 2016Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

217 cited
  • 1993Studies in International Taxation120 cited
  • Cited by

    • 2022Global profit shifting, 1975–201933 cited
    • 2022Home or away? Profit shifting with territorial taxation23 cited
    • 2020Where Does Multinational Investment Go with Territorial Taxation? Evidence from the United Kingdom22 cited