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Major Surgery Needed: A Call for Structural Reform of the U.S. Corporate Income Tax
16 references·2 citing·51 second hop
Major Surgery Needed: A Call for Structural Reform of the U.S. Corporate Income Tax (2014)Major Surgery Needed: A Call for Structur…Action Plan on Base Erosion and Profit Shifting (2013)Action Plan on Base Erosion a…FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED (2012)FOREIGN TAXES AND THE GROWING…Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act (2011)Watch What I Do, Not What I S…The Decentering of the Global Firm (2009)The Decentering of the Global…Domestic Effects of the Foreign Activities of US Multinationals (2009)Domestic Effects of the Forei…Foreign Direct Investment and the Domestic Capital Stock (2005)Foreign Direct Investment and…Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut (2005)Dividend Taxes and Corporate …Old Rules and New Realities: Corporate Tax Policy in a Global Setting (2004)Old Rules and New Realities: …Company Tax Reform in the European Union (2003)Company Tax Reform in the Eur…Repatriation Taxes and Dividend Distortions (2001)Repatriation Taxes and Divide…In search of substitution between foreign production and exports (2001)In search of substitution bet…The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes (1996)The Impact of Tax on Foreign …The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes (1995)The impact of tax on foreign …The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)The Boundaries of Multination…The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock (1994)The Effects of Outbound Forei…United States Taxation of Foreign Investment Income: Issues and Arguments. 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(1997)Multinational firms and the new trade theory (1998)Firms, Contracts, and Trade Structure (2003)The International Operations of National Firms: A Study of Direct Foreign Investment (2009)Tax competition and Leviathan (1996)Agglomeration, integration and tax harmonisation (2003)Are corporate tax rates, or countries, converging? (2003)Can Capital Income Taxes Survive? And Should They? (2007)An applied analysis of ACE and CBIT reforms in the EU (2010)Local Policy Choice: Theory and Empirics (2022)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)A Survey of Corporate Governance (1997)Income Inequality in the United States, 1913-1998 (2003)Trade-Off and Pecking Order Theories of Debt (2005)Capital structure and international debt shifting (2008)Trade-Off and Pecking Order Theories of Debt**We thank Long Chen, Sudipto Dasgupta, Espen Eckbo, Chris Hennessy, Jay Ritter, Michael Roberts, Tan Wang, and Jaime Zender for comments and helpful discussions. Murray Frank thanks Piper Jaffray for financial support. Vidhan Goyal thanks the Research Grants Council of the Hong Kong Special Administrative Region for financial support (Project No. 6489/06H). The literature on capital structure is vast, containing hundreds of papers, and so we cannot hope to cover it all. Inevitably, we have left out a great deal, much of it very important. As such, we apologize in advance for our inevitable oversights. Even more than usual, it must be stressed that this survey reflects only our views. (2008)Markets and hierarchies, analysis and antitrust implications : a study in the economics of internal organization (1975)International Production and the Multinational Enterprise. 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A Review of the Empirical Literature (2014)Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report (2015)Multinationals’ profit response to tax differentials: Effect size and shifting channels (2017)
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References

  • 1995The Boundaries of Multinational Enterprises and the Theory of International Trade1,792 cited
  • 2005Dividend Taxes and Corporate Behavior: Evidence from the 2003 Dividend Tax Cut522 cited
  • 2013Action Plan on Base Erosion and Profit Shifting438 cited
  • 2001In search of substitution between foreign production and exports425 cited
  • 2009Domestic Effects of the Foreign Activities of US Multinationals250 cited
  • 2005Foreign Direct Investment and the Domestic Capital Stock242 cited
  • 2011Watch What I Do, Not What I Say: The Unintended Consequences of the Homeland Investment Act221 cited
  • 2001Repatriation Taxes and Dividend Distortions178 cited
  • 1994The Effects of Outbound Foreign Direct Investment on the Domestic Capital Stock160 cited
  • 2003Company Tax Reform in the European Union143 cited
  • 2004Old Rules and New Realities: Corporate Tax Policy in a Global Setting134 cited
  • 1996The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Schemes126 cited
  • 2009The Decentering of the Global Firm122 cited
  • 1970United States Taxation of Foreign Investment Income: Issues and Arguments.111 cited
  • 1995The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes

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106 cited
  • 2012FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED98 cited
  • Cited by

    • 2016U.S. Corporate Income Tax Reform and its Spillovers25 cited
    • 2016REPLACING CORPORATE TAX REVENUES WITH A MARK-TO-MARKET TAX ON SHAREHOLDER INCOME17 cited