Tax Havens: Investment Distortions and Policy Options
Author
Abstract
Suggested Citation
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Devereux, Michael P & Hubbard, R Glenn, 2003.
"Taxing Multinationals,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(4), pages 469-487, August.
- Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
- Martin Feldstein & James R. Hines Jr. & R. Glenn Hubbard, 1995. "Taxing Multinational Corporations," NBER Books, National Bureau of Economic Research, Inc, number feld95-1, February.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Lutz Preuss, 2012. "Responsibility in Paradise? The Adoption of CSR Tools by Companies Domiciled in Tax Havens," Journal of Business Ethics, Springer, vol. 110(1), pages 1-14, September.
- Georg Wamser, 2011.
"Foreign (in)direct investment and corporate taxation,"
Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 44(4), pages 1497-1524, November.
- Georg Wamser, 2011. "Foreign (in)direct investment and corporate taxation," Canadian Journal of Economics, Canadian Economics Association, vol. 44(4), pages 1497-1524, November.
- Wamser, Georg, 2008. "Foreign (in)direct investment and corporate taxation," Discussion Paper Series 1: Economic Studies 2008,15, Deutsche Bundesbank.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Hong, Qing & Smart, Michael, 2010.
"In praise of tax havens: International tax planning and foreign direct investment,"
European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Qing Hong & Michael Smart, 2006. "In praise of tax havens: International tax planning and foreign direct investment," Working Papers tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
- Darrel Cohen & Kevin Hassett & R. Glenn Hubbard, 1999.
"Inflation and the User Cost of Capital: Does Inflation Still Matter?,"
NBER Chapters, in: The Costs and Benefits of Price Stability, pages 199-234,
National Bureau of Economic Research, Inc.
- Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1997. "Inflation and the User Cost of Capital: Does Inflation Still Matter?," NBER Working Papers 6046, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
- Erik Fjærli & Rolf Aaberge, 2000. "Tax Reforms, Dividend Policy and Trends in Income Inequality Empirical Evidence based on Norwegian Data," Discussion Papers 284, Statistics Norway, Research Department.
- Rosanne Altshuler & R. Glenn Hubbard, 2002. "The Effect of the Tax Reform Act of 1986 on the Location of Assets," Departmental Working Papers 200012, Rutgers University, Department of Economics.
- Assaf Razin & Efraim Sadka, 2007.
"Productivity and Taxes as Drivers of FDI,"
Working Papers
172007, Hong Kong Institute for Monetary Research.
- Razin, Assaf & Sadka, Efraim, 2007. "Productivity and Taxes as Drivers of FDI," CEPR Discussion Papers 6299, C.E.P.R. Discussion Papers.
- Assaf Razin & Efraim Sadka, 2007. "Productivity and Taxes as Drivers of FDI," NBER Working Papers 13094, National Bureau of Economic Research, Inc.
- Lee Branstetter & Raymond Fisman & C. Fritz Foley, 2005. "Do Stronger Intellectual Property Rights Increase International Technology Transfer? Empirical Evidence from U.S. Firm-Level Data," NBER Working Papers 11516, National Bureau of Economic Research, Inc.
- Michael P. Devereux, 2008.
"Taxation of outbound direct investment: economic principles and tax policy considerations,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 698-719, winter.
- Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
- Johannes Becker, 2013.
"Taxation of Foreign Profits with Heterogeneous Multinational Firms,"
The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
- Johannes Becker, 2009. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series 2899, CESifo.
- Manta Eduard Mihai & Davidescu Adriana Ana Maria & Geambasu Maria Cristina & Florescu Margareta Stela, 2023. "Exploring the research area of direct taxation. An empirical analysis based on bibliometric analysis results," Management & Marketing, Sciendo, vol. 18(s1), pages 355-383, December.
- Peter Egger & Doina Radulescu & Nora Strecker, 2013.
"Effective labor taxation and the international location of headquarters,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 631-652, August.
- Peter Egger & Doina Radulescu & Nora Strecker & Doina Maria Radulescu, 2012. "Effective Labor Taxation and the International Location of Headquarters," CESifo Working Paper Series 3822, CESifo.
- Strecker, Nora & Egger, Peter & Radulescu, Doina, 2012. "Effective Labor Taxation and the International Location of Headquarters," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62086, Verein für Socialpolitik / German Economic Association.
- Belderbos, Rene & Ito, Banri & Wakasugi, Ryuhei, 2008.
"Intra-firm technology transfer and R&D in foreign affiliates: Substitutes or complements? Evidence from Japanese multinational firms,"
Journal of the Japanese and International Economies, Elsevier, vol. 22(3), pages 310-319, September.
- Belderbos, René & Ito, Banri & Wakasugi, Ryuhei, 2008. "Intra-firm Technology Transfer and R&D in Foreign Affiliates: Substitutes or Complements? Evidence from Japanese Multinational Firms," MERIT Working Papers 2008-045, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
- Johannes Becker & Clemens Fuest, 2007. "Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?," CESifo Working Paper Series 1884, CESifo.
- Randall Morck, 2005.
"How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179,
National Bureau of Economic Research, Inc.
- Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
- Morck, Randall, 2006. "How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," CEI Working Paper Series 2005-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- John Creedy & Norman Gemmell, 2011.
"Corporation tax asymmetries: effective tax rates and profit shifting,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 422-435, August.
- John Creedy & Norman Gemmell, 2008. "Corporation Tax Asymmetries:Effective Tax Rates and Profit Shifting," Department of Economics - Working Papers Series 1028, The University of Melbourne.
- repec:ebl:ecbull:v:8:y:2003:i:15:p:1-7 is not listed on IDEAS
- Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015.
"The taxation of foreign profits: A unified view,"
Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
- Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "The Taxation of Foreign Profits: a Unified View," Working Papers 1303, Oxford University Centre for Business Taxation.
- Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
- Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
- Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
- Becker, Sascha & Egger, Peter H & Merlo, Valeria, 2008.
"How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany,"
Stirling Economics Discussion Papers
2008-30, University of Stirling, Division of Economics.
- Sascha Becker & Peter Egger & Valeria Merlo & Sascha O. Becker, 2009. "How Low Business Tax Rates Attract Multinational Headquarters: Municipality-Level Evidence from Germany," CESifo Working Paper Series 2517, CESifo.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cpp:issued:v:25:y:1999:i:3:p:333-344. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Iver Chong The email address of this maintainer does not seem to be valid anymore. Please ask Iver Chong to update the entry or send us the correct address (email available below). General contact details of provider: https://www.utpjournals.press/loi/cpp .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.