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Taxes and Decision Rights in Multinationals

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References

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2003Formula Apportionment and Transfer Pricing under Oligopolistic Competition90 cited

Cited by

2016Estimating profit shifting in South Africa using firm-level tax returns43 cited
2012Transfer Pricing or Formula Apportionment? Tax‐Induced Distortions of Multinationals’ Investment and Production Decisions*41 cited
2020Externalities in International Tax Enforcement: Theory and Evidence26 cited
2011Strategic Incentives for Keeping One Set of Books in International Transfer Pricing25 cited
2023Externalities in International Tax Enforcement: Theory and Evidence22 cited
2023The economics of the global minimum tax21 cited
2013Transfer Pricing Rules, OECD Guidelines, and Market Distortions20 cited
2018Big and 'unprofitable': How 10 per cent of multinational firms do 98 per cent of profit shifting19 cited