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International Tax Avoidance and U.S. International Trade

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References

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1971The Theory of the Multinational Firm: Optimal Behavior under Different Tariff and Tax Rates

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351 cited

2003Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location347 cited

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2007Transfer Pricing of Intrafirm Sales as a Profit Shifting Channel - Evidence from German Firm Data54 cited
2007Revenue-Maximizing Corporate Income Taxes: The Laffer Curve in OECD Countries53 cited
2012The OECD Approach to Transfer Pricing: A Critical Assessment and Proposal37 cited
2019Taxes and Haven Activities: Evidence from Linguistic Cues37 cited
2017On the Interdependency of Profit Shifting Channels and the Effectiveness of Anti-Avoidance Legislation37 cited
2018International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots27 cited
2011Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms20 cited
2024Global evidence on profit shifting within firms and across time17 cited
2019Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile16 cited