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James R. Hines, Jr.

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. James R. Hines & Richard H. Thaler, 1995. "The Flypaper Effect," Journal of Economic Perspectives, American Economic Association, vol. 9(4), pages 217-226, Fall.

    Mentioned in:

    1. “Kansas Governor Rejects $13 Million in Future Taxes”
      by Matt Mitchell in Neighborhood Effects on 2011-08-11 23:13:53
    2. Stimulating $19,000,000,000 in New State Taxes
      by Matt Mitchell in Neighborhood Effects on 2010-09-09 20:56:30
  2. James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.

    Mentioned in:

    1. You Can Pry our 12.5% Rate from our Cold, Dead Fingers
      by Ron Davies in The Irish Economy on 2010-11-15 18:41:17
  3. James R. Hines & Eric M. Rice, 1994. "Fiscal Paradise: Foreign Tax Havens and American Business," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.

    Mentioned in:

    1. Impôts sur les multinationales : l’Irlande évite le coup de massue fiscale
      by Philippe Lacoude in Contrepoints on 2021-11-04 04:15:23

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.

    Mentioned in:

    1. Domestic Effects of the Foreign Activities of US Multinationals (American Economic Journal: Economic Policy 2009) in ReplicationWiki ()

Working papers

  1. James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.

    Cited by:

    1. Stéphane Gauthier & Guy Laroque, 2022. "Optimal random taxation and redistribution," IFS Working Papers W22/35, Institute for Fiscal Studies.
    2. Teuku Naraski Zahari & Benjamin C. McLellan, 2023. "Review of Policies for Indonesia’s Electricity Sector Transition and Qualitative Evaluation of Impacts and Influences Using a Conceptual Dynamic Model," Energies, MDPI, vol. 16(8), pages 1-22, April.
    3. Giacomo Brusco & Benjamin Glass, 2023. "Risky business: policy uncertainty and investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(5), pages 1331-1345, October.
    4. Marco de Pinto & Laszlo Goerke, 2022. "Cost uncertainty in an oligopoly with endogenous entry," Bulletin of Economic Research, Wiley Blackwell, vol. 74(4), pages 927-948, October.

  2. James R. Hines Jr., 2020. "Corporate Taxation and the Distribution of Income," NBER Working Papers 27939, National Bureau of Economic Research, Inc.

    Cited by:

    1. Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023. "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper 116396, University Library of Munich, Germany.
    2. David R. Agrawal & Ronald B. Davies & Sara LaLumia & Nadine Riedel & Kimberley Ann Scharf, 2021. "A Snapshot of Public Finance Research from Immediately Prior to the Pandemic: IIPF 2020," CESifo Working Paper Series 9240, CESifo.
    3. Tommaso Faccio & Roberto Iacono, 2022. "Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019)," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(3), pages 819-829, September.
    4. Tosun, Mehmet S. & Watson, Ethan D. & Yildiz, Serhat, 2022. "The Effect of Firm-Level Investment on Inequality and Poverty around the World," IZA Discussion Papers 15680, Institute of Labor Economics (IZA).

  3. James R. Hines Jr. & Michael Keen, 2018. "Certain Effects of Uncertain Taxes," NBER Working Papers 25388, National Bureau of Economic Research, Inc.

    Cited by:

    1. James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
    2. Marco de Pinto & Laszlo Goerke, 2022. "Cost uncertainty in an oligopoly with endogenous entry," Bulletin of Economic Research, Wiley Blackwell, vol. 74(4), pages 927-948, October.

  4. Schnitzer, Monika & Hines, James & Gumpert, Anna, 2016. "Multinational firms and tax havens," CEPR Discussion Papers 11495, C.E.P.R. Discussion Papers.

    Cited by:

    1. Petr Janský & Miroslav Palanský, 2018. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," WIDER Working Paper Series wp-2018-21, World Institute for Development Economic Research (UNU-WIDER).
    2. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    3. Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
    4. Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
    5. Hayato Kato & Hirofumi Okoshi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics and Business 20-19, Osaka University, Graduate School of Economics.
    6. Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
    7. James Nebus, 2019. "Will tax reforms alone solve the tax avoidance and tax haven problems?," Journal of International Business Policy, Palgrave Macmillan, vol. 2(3), pages 258-271, September.
    8. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    9. Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
    10. Casi, Elisa & Spengel, Christoph & Stage, Barbara M. B., 2019. "Cross-border tax evasion after the common reporting standard: Game over?," ZEW Discussion Papers 18-036, ZEW - Leibniz Centre for European Economic Research, revised 2019.
    11. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    12. Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
    13. V t Jedlicka, 2023. "International Tax Planning and Ownership Structure in the Czech Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 25(64), pages 867-867, August.
    14. Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2023. "Tax-Avoidance Networks and the Push for a “Historic” Global Tax Reform," Tax Policy and the Economy, University of Chicago Press, vol. 37(1), pages 57-108.
    15. Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021. "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, vol. 101(C).
    16. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    17. Khanindra Ch. Das, 2022. "Profit-shifting behaviour of emerging multinationals from India," WIDER Working Paper Series wp-2022-21, World Institute for Development Economic Research (UNU-WIDER).
    18. Konings, Jozef & Lecocq, Cathy & Merlevede, Bruno, 2018. "Does a Tax Credit matter for Job Creation by Multinational Enterprises?," CEPR Discussion Papers 13105, C.E.P.R. Discussion Papers.
    19. Fuest, Clemens & Hugger, Felix & Neumeier, Florian, 2022. "Corporate profit shifting and the role of tax havens: Evidence from German country-by-country reporting data," Journal of Economic Behavior & Organization, Elsevier, vol. 194(C), pages 454-477.
    20. Irlacher, Michael & Unger, Florian, 2018. "Effective tax rates, endogenous mark-ups and heterogeneous firms," Discussion Papers in Economics 49717, University of Munich, Department of Economics.
    21. Lu, Dong & Zhu, Aiyong, 2024. "Quantifying adaptation costs in sequential FDI location choices: Evidence from German firms," Journal of International Money and Finance, Elsevier, vol. 143(C).
    22. Richard Phillips & Hannah Petersen & Ronen Palan, 2021. "Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage," Journal of International Business Policy, Palgrave Macmillan, vol. 4(2), pages 286-307, June.
    23. Manon François & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers halshs-04103793, HAL.
    24. Fatica, Serena & Wildmer, Gregori, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," Working Papers 2018-04, Joint Research Centre, European Commission.
    25. Andrew Ojede & Ruby Kishan, 2017. "External Macroeconomic Imbalances And Foreign Direct Investment Inflows To Developing Countries," Contemporary Economic Policy, Western Economic Association International, vol. 35(3), pages 484-504, July.
    26. María T. Alvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaëtan Nicodème & Jonathan Pycroft, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach," CESifo Working Paper Series 6870, CESifo.
    27. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
    28. Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
    29. Danuse Nerudova & Veronika Solilova & Marek Litzman & Petr Janský, 2020. "International tax planning within the structure of corporate entities owned by the shareholder‐individuals through Panama Papers destinations," Development Policy Review, Overseas Development Institute, vol. 38(1), pages 124-139, January.
    30. Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
    31. Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.
    32. Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2019. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," University of Göttingen Working Papers in Economics 380, University of Goettingen, Department of Economics.
    33. Ronen Palan & Hannah Petersen & Richard Phillips, 2023. "Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms," Environment and Planning A, , vol. 55(4), pages 1041-1061, June.
    34. Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
    35. Salvador Barrios & Diego d'Andria, 2020. "Profit Shifting and Industrial Heterogeneity," CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
    36. Hayato Kato & Hirofumi Okoshi, 2017. "Production Location of Multinational Firms under Transfer Pricing: The Impact of the Arm's Length Principle," Keio-IES Discussion Paper Series 2017-016, Institute for Economics Studies, Keio University.
    37. Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
    38. Roberto Crotti, 2021. "Does Intangible Asset Intensity Increase Profit-Shifting Opportunities of Multinationals?," IHEID Working Papers 02-2021, Economics Section, The Graduate Institute of International Studies.
    39. Sébastien Laffitte & Farid Toubal, 2019. "A Fistful of Dollars? Foreign Sales Platforms and Profit Shifting in Tax Havens," Working Papers 2019-02, CEPII research center.
    40. Habu, Katarzyna & Seidel, André, 2016. "Profit Shifting And Corruption," Working Papers in Economics 5/18, University of Bergen, Department of Economics, revised 23 May 2018.
    41. Vincent Vicard, 2023. "Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 71(2), pages 369-414, June.
    42. Javier Garcia-Bernardo & Petr Janský & Thomas Tørsløv, 2022. "Decomposing Multinational Corporations’ Declining Effective Tax Rates," IMF Economic Review, Palgrave Macmillan;International Monetary Fund, vol. 70(2), pages 338-381, June.
    43. Quentin Arnaud & Guillaume Dumas, 2020. "Lutter contre l’évasion fiscale : efficacité des dispositifs de reporting du projet BEPS," Post-Print hal-03948542, HAL.
    44. Souillard, Baptiste, 2022. "Corporate tax cuts and firm employment: A match made in haven?," Economics Letters, Elsevier, vol. 219(C).
    45. OKOSHI Hirofumi, 2021. "Innovation for Tax Avoidance: Product Differentiation and the Arm's Length Principle," Discussion papers 21038, Research Institute of Economy, Trade and Industry (RIETI).
    46. Rodolfo Metulini & Massimo Riccaboni & Paolo Sgrignoli & Zhen Zhu, 2017. "The indirect effects of foreign direct investment on trade: A network perspective," The World Economy, Wiley Blackwell, vol. 40(10), pages 2193-2225, October.
    47. Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
    48. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    49. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    50. K. V. Mukundhan & Sreevas Sahasranamam & James J. Cordeiro, 2019. "Corporate investments in tax havens: evidence from India," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 360-388, November.
    51. Rui Pan & Dao‐Zhi Zeng, 2023. "The effects of trade liberalization on tax avoidance," International Journal of Economic Theory, The International Society for Economic Theory, vol. 19(4), pages 898-932, December.
    52. Jiancai Pi & Xinyi Liu, 2024. "Pollution control and multinational firms," International Journal of Economic Theory, The International Society for Economic Theory, vol. 20(1), pages 3-27, March.
    53. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
    54. Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
    55. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    56. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
    57. Dobranschi, Marian & Nerudová, Danuše & Solilová, Veronika & Litzman, Marek, 2023. "An alternative measure of profit shifting and corporate income tax losses," Journal of Multinational Financial Management, Elsevier, vol. 70.
    58. Lilac Nachum & Grigorios Livanis & Hyokyoung Grace Hong, . "When near is far and far is near: physical and constructed dimensions of geography and their implications for inward FDI performance," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    59. Manuel Carlos Nogueira & Óscar Afonso, 2019. "Engines of the Skill Premium in the Portuguese Economy," CESifo Economic Studies, CESifo Group, vol. 65(3), pages 318-341.
    60. Aparna Mathur & Kartikeya Singh, 2017. "Economic substance requirements and multinational firm behavior," AEI Economics Working Papers 918310, American Enterprise Institute.
    61. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
    62. Souillard, Baptiste, 2022. "Intra-industry spillovers of profit shifting and investments in tax havens," Journal of Economic Behavior & Organization, Elsevier, vol. 204(C), pages 581-599.

  5. Fan Fei & James R. Hines Jr. & Jill R. Horwitz, 2015. "Are PILOTs Property Taxes for Nonprofits?," NBER Working Papers 21088, National Bureau of Economic Research, Inc.

    Cited by:

    1. Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016. "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.

  6. James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.

    Cited by:

    1. Wang, Youzhi & Delgado, Michael S. & Marshall, Maria I. & Dobbins, Craig L., 2017. "Generational Shadow in Farming Business: How Does It Affect the Succession Process?," 2017 Annual Meeting, February 4-7, 2017, Mobile, Alabama 252967, Southern Agricultural Economics Association.
    2. Lucia Granelli & Martin Habet & Guergana Stanoeva & Gaetano D’Adamo & Robert Gampfer, 2020. "Puzzles in Non-Financial Corporate Sector Savings across the G20," European Economy - Economic Briefs 063, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    3. Hudec Martin, 2016. "Socio-Economic Convergence as a Necessary Precondition and Determinant of Societal Growth," Studia Commercialia Bratislavensia, Sciendo, vol. 9(36), pages 394-407, December.
    4. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    5. Florian Dorn & Björn Kauder & Manuela Krause & Niklas Potrafke, 2017. "Die Erbschaftsteuer in Deutschland – Reformbedarf und Reformkompromiss," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(01), pages 33-40, January.
    6. Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhao, Yiyi, 2020. "Bequest motive, information transparency, and family firm value: A natural experiment," Journal of Corporate Finance, Elsevier, vol. 65(C).
    7. Tauli-Corpuz, Vicky & Alcorn, Janis & Molnar, Augusta & Healy, Christina & Barrow, Edmund, 2020. "Cornered by PAs: Adopting rights-based approaches to enable cost-effective conservation and climate action," World Development, Elsevier, vol. 130(C).
    8. Janusz Kud³a & Robert Kruszewski & Maciej Dudek & Konrad Walczyk, 2023. "The impact of bequest taxation on savings and transfers," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 18(2), pages 333-365, June.

  7. Hines, James & Schnitzer, Monika & Gumpert, Anna, 2012. "The use of tax havens in exemption regimes," CEPR Discussion Papers 8943, C.E.P.R. Discussion Papers.

    Cited by:

    1. Toubal, Farid & Davies, Ronald & Martin, Julien & Parenti, Mathieu, 2015. "Knocking on Tax Haven?s Door: Multinational Firms and Transfer Pricing," CEPR Discussion Papers 10844, C.E.P.R. Discussion Papers.
    2. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    3. Vincent Vicard & Guillin Amélie, 2021. "Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments," Working Papers hal-03101473, HAL.
    4. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    5. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    6. Christian Josef Bauer & Dominika Langenmayr, 2012. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," CESifo Working Paper Series 3967, CESifo.
    7. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
    8. Riedel Nadine, 2018. "Quantifying International Tax Avoidance: A Review of the Academic Literature," Review of Economics, De Gruyter, vol. 69(2), pages 169-181, August.
    9. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Christa Hainz & Tatjana Nabokin, 2013. "Measurement and Determinants of Access to Loans," CESifo Working Paper Series 4190, CESifo.
    11. V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
    12. Dinkel, Andreas & Schanz, Deborah, 2015. "Tax attractiveness and the location of patents," arqus Discussion Papers in Quantitative Tax Research 188, arqus - Arbeitskreis Quantitative Steuerlehre.
    13. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.

  8. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," Working Papers 631, Research Seminar in International Economics, University of Michigan.

    Cited by:

    1. Nisar Ahmad & Talat Afza & Bilal Nafees, 2017. "Determinants of Trade Credit Extended by Manufacturing Firms Listed in Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 287-314, December.
    2. He, Mengyu & Kang, Kai & Wei, Xuguang & Li, Yongjian, 2023. "Financing strategy of transnational supply chain with vertical shareholding under tax system difference: Creditor or guarantor?," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 169(C).
    3. El Ghoul, Sadok & Zheng, Xiaolan, 2016. "Trade credit provision and national culture," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 475-501.
    4. Abu Jalal & Shahriar Khaksari, 2020. "Cash cycle: A cross‐country analysis," Financial Management, Financial Management Association International, vol. 49(3), pages 635-671, September.
    5. Gary Tobin & Keith Walsh, 2013. "What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven," The Economic and Social Review, Economic and Social Studies, vol. 44(3), pages 401-424.
    6. Gofman, Michael & Wu, Youchang, 2022. "Trade credit and profitability in production networks," Journal of Financial Economics, Elsevier, vol. 143(1), pages 593-618.
    7. Cheung, Adrian (Waikong) & Pok, Wee Ching, 2019. "Corporate social responsibility and provision of trade credit," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
    8. Bao, Yangming & Goetz, Martin, 2018. "Local peer effects and corporate investment," SAFE Working Paper Series 220, Leibniz Institute for Financial Research SAFE.
    9. Platikanova, Petya, 2017. "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, vol. 49(4), pages 380-398.

  9. James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.

    Cited by:

    1. James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.

  10. Alison Felix & James R. Hines, 2011. "Who offers tax-based business development incentives?," Research Working Paper RWP 11-05, Federal Reserve Bank of Kansas City.

    Cited by:

    1. Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," SERC Discussion Papers 0098, Centre for Economic Performance, LSE.
    2. Wang, Jia, 2018. "Strategic interaction and economic development incentives policy: Evidence from U.S. States," Regional Science and Urban Economics, Elsevier, vol. 68(C), pages 249-259.
    3. Vu, Tien Manh & Yamada, Hiroyuki, 2020. "Impacts of enterprise zones on local households in Vietnam," AGI Working Paper Series 2020-10, Asian Growth Research Institute.
    4. Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2019. "Some Causal Effects of an Industrial Policy," American Economic Review, American Economic Association, vol. 109(1), pages 48-85, January.
    5. Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
    6. Anita Yadavalli & Jim Landers, 2017. "Tax Increment Financing: A Propensity Score Approach," Economic Development Quarterly, , vol. 31(4), pages 312-325, November.
    7. Olga Porro & Francesc Pardo-Bosch & Núria Agell & Mónica Sánchez, 2020. "Understanding Location Decisions of Energy Multinational Enterprises within the European Smart Cities’ Context: An Integrated AHP and Extended Fuzzy Linguistic TOPSIS Method," Energies, MDPI, vol. 13(10), pages 1-29, May.
    8. Peter Calcagno & Frank Hefner, 2018. "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," The Review of Regional Studies, Southern Regional Science Association, vol. 48(1), pages 71-91, Spring.
    9. Drucker, Joshua & Funderburg, Richard & Merriman, David & Weber, Rachel, 2020. "Do local governments use business tax incentives to compensate for high business property taxes?," Regional Science and Urban Economics, Elsevier, vol. 81(C).
    10. Gao, Wenjing & Mao, Jie & Shi, Xinzheng, 2024. "Do firms benefit from public information services: Evidence from a tax hotline program in China," China Economic Review, Elsevier, vol. 83(C).
    11. Michael R. Betz & Mark D. Partridge & David S. Kraybill & Linda Lobao, 2012. "Why Do Localities Provide Economic Development Incentives? Geographic Competition, Political Constituencies, and Government Capacity," Growth and Change, Wiley Blackwell, vol. 43(3), pages 361-391, September.
    12. Jia Wang & Stephen E. Ellis & Cynthia Rogers, 2018. "Income Inequality and Economic Development Incentives in US States: Robin Hood in Reverse?," The Review of Regional Studies, Southern Regional Science Association, vol. 48(1), pages 93-117, Spring.
    13. Adam Baldwin, 2016. "Tax Increment Financing: Incentivising Real Estate Development Through The Public Sector," Economic Affairs, Wiley Blackwell, vol. 36(1), pages 80-83, February.
    14. T. William Lester, 2014. "Does Chicago’s Tax Increment Financing (TIF) Programme Pass the ‘But-for’ Test? Job Creation and Economic Development Impacts Using Time-series Data," Urban Studies, Urban Studies Journal Limited, vol. 51(4), pages 655-674, March.
    15. Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016. "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
    16. Christine Wen, 2024. "Do Economic Development Tax Abatements Affect School Finances?," Economic Development Quarterly, , vol. 38(1), pages 3-14, February.

  11. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," NBER Working Papers 17202, National Bureau of Economic Research, Inc.

    Cited by:

    1. Kevin Luo & Tomoko Kinugasa & Kai Kajitani, 2020. "Dynamic Efficiency in World Economy," Prague Economic Papers, Prague University of Economics and Business, vol. 2020(5), pages 522-544.
    2. Kevin Luo & Tomoko Kinugasa & Kai Kajitani, 2018. "Dynamic efficiency in world economy," Discussion Papers 1801, Graduate School of Economics, Kobe University.
    3. Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.

  12. James R. Hines, Jr., 2009. "Income Misattribution under Formula Apportionment," NBER Working Papers 15185, National Bureau of Economic Research, Inc.

    Cited by:

    1. Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
    2. Ruud A. de Mooij & Ms. Li Liu & Dinar Prihardini, 2019. "An Assessment of Global Formula Apportionment," IMF Working Papers 2019/213, International Monetary Fund.
    3. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2022. "Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share," American Economic Review, American Economic Association, vol. 112(6), pages 1848-1884, June.
    4. Fatih Guvenen & Raymond J. Mataloni Jr. & Dylan G. Rassier & Kim J. Ruhl, 2018. "Offshore Profit Shifting and Domestic Productivity Measurement," Working Papers 751, Federal Reserve Bank of Minneapolis.
    5. Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-044, ZEW - Leibniz Centre for European Economic Research.
    6. Marion, Justin & Muehlegger, Erich, 2018. "Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation," Journal of Public Economics, Elsevier, vol. 160(C), pages 1-13.
    7. Zucman, Gabriel, 2014. "Taxing across borders: tracking personal wealth and corporate profits," LSE Research Online Documents on Economics 66119, London School of Economics and Political Science, LSE Library.
    8. Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Working Papers 24915, National Bureau of Economic Research, Inc.
    9. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," arqus Discussion Papers in Quantitative Tax Research 199, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
    11. Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2015. "Formula apportionment: Factor allocation and tax avoidance," Discussion Papers 2015/30, Free University Berlin, School of Business & Economics.
    12. Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
    13. Dirk Kiesewetter & Tobias Steigenberger & Matthias Stier, 2018. "Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases," Journal of Business Economics, Springer, vol. 88(9), pages 1029-1060, December.
    14. Ronald B Davies, 2012. "CCCTB 4 EU? SA vs. FA w/ FTA," Working Papers 201224, School of Economics, University College Dublin.
    15. Clausing, Kimberly A. & Lahav, Yaron, 2011. "Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(2), pages 97-105.
    16. Rainer Niemann & Ulrich Schreiber, 2020. "Herausforderungen und Entwicklungsperspektiven des Steuersystems [Challenges and Development Perspectives of the Tax System]," Schmalenbach Journal of Business Research, Springer, vol. 72(1), pages 1-48, March.
    17. Becker, Johannes & Runkel, Marco, 2013. "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 8-15.
    18. Dyreng, Scott D. & Lindsey, Bradley P. & Thornock, Jacob R., 2013. "Exploring the role Delaware plays as a domestic tax haven," Journal of Financial Economics, Elsevier, vol. 108(3), pages 751-772.
    19. Kunka Petkova & Alfons J. Weichenrieder, 2020. "The relevance of depreciation allowances as a fiscal policy instrument: A hybrid approach to CCCTB?," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 47(3), pages 579-610, August.
    20. Ronald B Davies, 2013. "Tariff-induced Transfer Pricing and the CCCTB," Working Papers 201314, School of Economics, University College Dublin.
    21. Jochen Hundsdoerfer & Julia Wagner, 2020. "How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal," Journal of Business Economics, Springer, vol. 90(4), pages 495-536, May.
    22. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
    23. Hulya Celebi & Sabina Hodžić, 2017. "The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(3), pages 17-31.
    24. Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk, 2016. "Tax-induced distortions of effort and compensation in a principal-agent setting," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 27(C), pages 26-39.
    25. Kakpo, Eliakim, 2018. "The corporate tax, apportionment rules and employment: Evidence using policy discontinuity at U.S. state borders," MPRA Paper 94875, University Library of Munich, Germany.

  13. James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.

    Cited by:

    1. Fischer, Justina A.V., 2012. "Globalization and Political Trust," MPRA Paper 36327, University Library of Munich, Germany.
    2. Jorge Martinez-Vazquez & Violeta Vulovic & Yongzheng Liu, 2010. "Direct versus Indirect Taxation: Trends, Theory and Economic Significance," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1014, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    3. Lee, Sang-Hyop & Kim, Jungsuk & Park, Donghyun, 2016. "Demographic Change and Fiscal Sustainability in Asia," ADB Economics Working Paper Series 481, Asian Development Bank.
    4. -, 2013. "Fiscal Panorama of Latin America and the Caribbean 2013: tax reform and renewal of the fiscal covenant," Libros y Documentos Institucionales, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL), number 3101 edited by Eclac.
    5. Sean Higgins, Nora Lustig, Whitney Ruble, and Timothy Smeeding, 2014. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States - Working Paper 360," Working Papers 360, Center for Global Development.
    6. Emmanuel Ekow Asmah & Francis Kwaw Andoh & Edem Titriku, 2020. "Trade misinvoicing effects on tax revenue in sub‐Saharan Africa: The role of tax holidays and regulatory quality," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(4), pages 649-672, December.
    7. Patrick Imam, 2012. "Exchange Rate Choices of Microstates," The Developing Economies, Institute of Developing Economies, vol. 50(3), pages 207-235, September.
    8. Gómez Sabaini, Juan Carlos & Morán, Dalmiro, 2014. "Tax policy in Latin America: Assessment and guidelines for a second generation of reforms," Macroeconomía del Desarrollo 36806, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    9. Kudrle, Robert T., 2021. "Moves and countermoves in the digitization challenges to international taxation," Technology in Society, Elsevier, vol. 64(C).
    10. Davide Furceri & Georgios Karras, 2011. "Tax Design in the OECD: A Test of the Hines-Summers Hypothesis," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 37(2), pages 239-247.
    11. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the incidence of taxes and social spending in Brazil and the United States," Working Papers 316, ECINEQ, Society for the Study of Economic Inequality.
    12. Djedje Hermann Yohou, 2020. "Corruption, Tax reform and Fiscal space in Emerging and Developing Economies," Working Papers hal-02987268, HAL.
    13. Grégoire Rota-Graziosi & Rabah Arezki & Alou Adesse Dama, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," CERDI Working papers hal-03265604, HAL.
    14. Mark Dincecco & Mauricio Prado, 2012. "Warfare, fiscal capacity, and performance," Journal of Economic Growth, Springer, vol. 17(3), pages 171-203, September.
    15. Fischer, Justina A.V., 2012. "The choice of domestic policies in a globalized economy," MPRA Paper 36990, University Library of Munich, Germany.
    16. Peter H. Egger & Sergey Nigai & Nora M. Strecker, 2019. "The Taxing Deed of Globalization," American Economic Review, American Economic Association, vol. 109(2), pages 353-390, February.
    17. Meinhard, S. & Potrafke, Niklas, 2012. "The Globalization-Welfare State Nexus Reconsidered," Munich Reprints in Economics 19212, University of Munich, Department of Economics.
    18. Justin Ross & Wenli Yan & Craig Johnson, 2015. "The Public Financing Of America'S Largest Cities: A Study Of City Financial Records In The Wake Of The Great Recession," Journal of Regional Science, Wiley Blackwell, vol. 55(1), pages 113-138, January.
    19. Stevan Luković, 2015. "The Impact Of Globalization On The Characteristics Of Tax Systems Of The European Countries," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 60(206), pages 117-140, July - Se.
    20. Nihal Bayraktar & Tuan Minh Le & Blanca Moreno-Dodson, 2012. "Tax Capacity and Tax Effort: Extended Cross-Country Analysis from 1994 to 2009," EcoMod2012 3858, EcoMod.
    21. Hansson, Åsa & Porter, Susan & Perry Williams, Susan, 2012. "The Effect of Political and Economic Factors on Corporate Tax Rates," Working Paper Series 942, Research Institute of Industrial Economics.
    22. Mr. Manmohan S. Kumar & Mr. Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 2012/252, International Monetary Fund.
    23. Rabah Arezki & Alou Adesse Dama & Grégoire Rota-Graziosi, 2021. "Working Paper 349 - Revisiting the Relationship between Trade Liberalization and Taxation," Working Paper Series 2475, African Development Bank.
    24. Thushyanthan Baskaran & Zohal Hessami, 2012. "Public education spending in a globalized world:," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 677-707, October.
    25. Thushyanthan Baskaran & Zohal Hessami, 2010. "Globalization and the Composition of Public Education Expenditures: A Dynamic Panel Analysis," Working Paper Series of the Department of Economics, University of Konstanz 2010-03, Department of Economics, University of Konstanz.
    26. Áron Tóbiás, 2015. "Income Redistribution in Open Economies," CESifo Working Paper Series 5378, CESifo.
    27. Torben M. Andersen & Allan Sørensen, 2012. "Globalization, Tax Distortions, and Public‐Sector Retrenchment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 409-439, June.
    28. Åsa Hansson & Susan Porter & Susan Williams, 2015. "The importance of the political process on corporate tax policy," Constitutional Political Economy, Springer, vol. 26(3), pages 281-306, September.
    29. Le, Tuan Minh & Moreno-Dodson, Blanca & Bayraktar, Nihal, 2012. "Tax capacity and tax effort : extended cross-country analysis from 1994 to 2009," Policy Research Working Paper Series 6252, The World Bank.
    30. Alex Ufier, 2017. "The effect of VATs on government balance sheets," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(6), pages 1141-1173, December.
    31. Fischer, Justina A.V., 2012. "The choice of domestic policies in a globalized economy: Extended Version," MPRA Paper 37816, University Library of Munich, Germany.

  14. Alison Felix & James R. Hines, 2009. "Corporate taxes and union wages in the United States," Regional Research Working Paper RRWP 09-02, Federal Reserve Bank of Kansas City.

    Cited by:

    1. Addison, John T. & Portugal, Pedro & Vilares, Hugo, 2017. "Sources of the Union Wage Gap: Results from High-Dimensional Fixed Effects Regression Models," GLO Discussion Paper Series 5, Global Labor Organization (GLO).
    2. Emmanuel Saez & Benjamin Schoefer & David Seim, 2019. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," American Economic Review, American Economic Association, vol. 109(5), pages 1717-1763, May.
    3. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
    4. Knaisch, Jonas & Pöschel, Carla, 2021. "Corporate Tax Incidence and Wages: A Meta-Regression Analysis," arqus Discussion Papers in Quantitative Tax Research 262, arqus - Arbeitskreis Quantitative Steuerlehre, revised 2021.
    5. Timothy J. Goodspeed, 2012. "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series 4026, CESifo.
    6. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
    7. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    8. K. Sankarganesh & K. R. Shanmugam, 2022. "Incidence of Corporate Income Tax: Estimates from Indian Manufacturing Firms," Working Papers 2022-234, Madras School of Economics,Chennai,India.
    9. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
    10. Jennifer C. Gravelle, 2011. "Corporate Tax Incidence: A Review of Empirical Estimates and Analysis: Working Paper 2011-01," Working Papers 41511, Congressional Budget Office.
    11. Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1480-1503, November.
    12. Clemens Fuest & Li Liu, 2015. "Does ownership affect the impact of taxes on firm behaviour? Evidence from China," Working Papers 1505, Oxford University Centre for Business Taxation.
    13. Ferdinand Mittermaier & Johannes Rincke, 2010. "Do Countries Compensate Firms for International Wage Differentials?," CESifo Working Paper Series 3197, CESifo.
    14. Chengrui Xiao, 2020. "Intergovernmental revenue relations, tax enforcement and tax shifting: evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(1), pages 128-152, February.
    15. Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," Volkswirtschaftliche Diskussionsbeiträge 182-17, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    16. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
    17. Colacchio, Giorgio, 2014. "Taxation, income redistribution and debt dynamics in a seven-equation model of the business cycle," Journal of Economic Behavior & Organization, Elsevier, vol. 106(C), pages 140-165.
    18. Peichl, Andreas & Fuest, Clemens & Siegloch, Sebastian, 2013. "Wage Incidence of Local Corporate Taxation - Micro Evidence from Germany," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79916, Verein für Socialpolitik / German Economic Association.
    19. Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Post-Print halshs-01196621, HAL.
    20. Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2010. "The Direct Incidence of Corporate Income Tax on Wages," IZA Discussion Papers 5293, Institute of Labor Economics (IZA).
    21. Li, Guangzhong & Wu, Cen & Zheng, Ying, 2020. "Employee protection and the tax sensitivity of wages: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 66(C).
    22. Kenneth J. McKenzie & Ergete Ferede, 2017. "Who Pays the Corporate Tax?: Insights from the Literature and Evidence for Canadian Provinces," SPP Research Papers, The School of Public Policy, University of Calgary, vol. 10(6), April.
    23. R. Alison Felix & James R. Hines, 2022. "Corporate taxes and union wages in the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1450-1494, December.
    24. Siegloch, Sebastian, 2014. "Employment Effects of Local Business Taxes," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100325, Verein für Socialpolitik / German Economic Association.
    25. Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
    26. Balsmeier, Benjamin, 2017. "Unions, collective relations laws and R&D investment in emerging and developing countries," Research Policy, Elsevier, vol. 46(1), pages 292-304.
    27. John T. Addison & Pedro Portugal & Hugo Vilares, 2018. "The Sources of the Union Wage Gap: The Role of Worker, Firm, Match, and Jobtitle Heterogeneity," CESifo Working Paper Series 7392, CESifo.

  15. Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.

    Cited by:

    1. Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
    2. Rodrigo Carril & Mark Duggan, 2018. "The Impact of Industry Consolidation on Government Procurement: Evidence from Department of Defense Contracting," NBER Working Papers 25160, National Bureau of Economic Research, Inc.

  16. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2006. "Capital Structure with Risky Foreign Investment," NBER Working Papers 12276, National Bureau of Economic Research, Inc.

    Cited by:

    1. Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
    2. Raymond Fisman & April Knill & Sergey Mityakov & Margarita Portnykh, 2020. "Political Beta," Boston University - Department of Economics - The Institute for Economic Development Working Papers Series dp-342, Boston University - Department of Economics.
    3. Kang, Youngho & Kim, Ryoonhee & Whang, Unjung, 2023. "International knowledge transfers and capital structure of multinational affiliates: Evidence from expatriate managers as the transfer agents," Journal of Multinational Financial Management, Elsevier, vol. 68(C).
    4. Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
    5. Jaewon Jung, 2022. "The Nexus between Institutional Quality and Global Market Structure: Export versus FDI," Mathematics, MDPI, vol. 10(24), pages 1-14, December.
    6. Michael Nippa & Sanjay Patnaik & Markus Taussig, 2021. "MNE responses to carbon pricing regulations: Theory and evidence," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 52(5), pages 904-929, July.
    7. Lin, Leming & Mihov, Atanas & Sanz, Leandro & Stoyanova, Detelina, 2019. "Property rights institutions, foreign investment, and the valuation of multinational firms," Journal of Financial Economics, Elsevier, vol. 134(1), pages 214-235.
    8. Lars P. Feld & Jost Henrich Heckemeyer & Michael Overesch, 2011. "Capital Structure Choice and Company Taxation: A Meta-Study," CESifo Working Paper Series 3400, CESifo.
    9. Michael Overesch & Georg Wamser, 2010. "The effects of company taxation in EU accession countries on German FDI1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 18(3), pages 429-457, July.
    10. King, Timothy & Loncan, Tiago & Khan, Zaheer, 2021. "Investment, leverage and political risk: Evidence from project-level FDI," Journal of Corporate Finance, Elsevier, vol. 67(C).
    11. Vito Amendolagine & Claudio Cozza & Roberta Rabellotti, 2015. "Chinese and Indian Multinationals: A Firm-Level Analysis of their Investments in Europe," Global Economic Review, Taylor & Francis Journals, vol. 44(4), pages 452-469, December.
    12. Likitwongkajon, Napaporn & Vithessonthi, Chaiporn, 2022. "Internationalization, foreign exchange exposure and firm risk," International Review of Financial Analysis, Elsevier, vol. 83(C).
    13. Jaewon Jung, 2023. "Multinational Firms and Economic Integration: The Role of Global Uncertainty," Sustainability, MDPI, vol. 15(3), pages 1-18, February.
    14. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2006. "Capital Structure with Risky Foreign Investment," NBER Working Papers 12276, National Bureau of Economic Research, Inc.
    15. Hidenobu Okuda & Daiju Aiba, 2018. "Determinants of Firms’ Capital Structure Decisions in Highly Dollarized Economies: Evidence from Cambodia," Working Papers 160, JICA Research Institute.
    16. Du, Yan & Goodell, John W. & Piljak, Vanja & Vulanovic, Milos, 2022. "Subsidiary financing choices: The roles of institutional distances from home countries," International Review of Financial Analysis, Elsevier, vol. 83(C).
    17. Schnitzer, Monika & Kesternich, Iris, 2007. "Who is Afraid of Political Risk? Multinational Firms and their Choice of Capital Structure," CEPR Discussion Papers 6468, C.E.P.R. Discussion Papers.
    18. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
    19. Akbel, Basak & Schnitzer, Monika, 2011. "Creditor rights and debt allocation within multinationals," Journal of Banking & Finance, Elsevier, vol. 35(6), pages 1367-1379, June.
    20. Kandilov, Ivan T. & Leblebicioğlu, Asli & Petkova, Neviana, 2016. "The impact of banking deregulation on inbound foreign direct investment: Transaction-level evidence from the United States," Journal of International Economics, Elsevier, vol. 100(C), pages 138-159.
    21. Jarle Møen & Dirk Schindler & Guttorm Schjelderup & Georg Wamser, 2018. "The Tax-Efficient Use of Debt in Multinational Corporations," CESifo Working Paper Series 7133, CESifo.
    22. Andrew Greenland & Mihai Ion & John Lopresti, 2019. "Exports, investment and policy uncertainty," Canadian Journal of Economics, Canadian Economics Association, vol. 52(3), pages 1248-1288, August.
    23. Marie-Ann Betschinger, 2015. "Do banks matter for the risk of a firm's investment portfolio? Evidence from foreign direct investment programs," Strategic Management Journal, Wiley Blackwell, vol. 36(8), pages 1264-1276, August.
    24. Giorgia Giovannetti & Enrico Marvasi & Giorgio Ricchiuti, 2019. "Does the Same FDI Fit All? How Competition and Affiliates Characteristics Affect Parents’ Productivity," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 5(3), pages 369-402, October.
    25. Raffaele Miniaci & Paolo Panteghini, 2021. "On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model," CESifo Working Paper Series 9085, CESifo.
    26. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    27. Müllner, Jakob, 2016. "From uncertainty to risk—A risk management framework for market entry," Journal of World Business, Elsevier, vol. 51(5), pages 800-814.
    28. Poelhekke, Steven, 2015. "Do global banks facilitate foreign direct investment?," European Economic Review, Elsevier, vol. 76(C), pages 25-46.
    29. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    30. Isil Erel & Yeejin Jang & Michael S. Weisbach, 2020. "The Corporate Finance of Multinational Firms," NBER Working Papers 26762, National Bureau of Economic Research, Inc.
    31. Joliet, Robert & Muller, Aline, 2013. "Capital structure effects of international expansion," Journal of Multinational Financial Management, Elsevier, vol. 23(5), pages 375-393.
    32. Slutzky, Pablo, 2021. "The hidden costs of being public: Evidence from multinational firms operating in an emerging market," Journal of Financial Economics, Elsevier, vol. 139(2), pages 606-626.
    33. Markus Taussig & Andrew Delios, 2015. "Unbundling the effects of institutions on firm resources: The contingent value of being local in emerging economy private equity," Strategic Management Journal, Wiley Blackwell, vol. 36(12), pages 1845-1865, December.
    34. Wang, Xiaoting & Hou, Siyuan & Shen, Jie, 2021. "Default clustering of the nonfinancial sector and systemic risk: Evidence from China," Economic Modelling, Elsevier, vol. 96(C), pages 196-208.
    35. Matthias Fahn & Valeria Merlo & Georg Wamser, 2017. "Relational Contracts, the Cost of Enforcing Formal Contracts, and Capital Structure Choice - Theory and Evidence," CESifo Working Paper Series 6562, CESifo.
    36. Jeon, Jin Q & Moffett, Clay M., 2010. "Herding by foreign investors and emerging market equity returns: Evidence from Korea," International Review of Economics & Finance, Elsevier, vol. 19(4), pages 698-710, October.
    37. Babatunde Yusuf & Akinwunmi Onafalujo & Khadijah Idowu & Yusuf Soyebo, 2014. "Capital Structure and Profitability of Quoted Firms: The Nigerian Perspective (2000-2011)," Proceedings of International Academic Conferences 0202135, International Institute of Social and Economic Sciences.
    38. Dandapani, Krishnan & Hibbert, Ann Marie & Lawrence, Edward R., 2020. "The Shareholder's response to a firm's first international acquisition," Journal of Banking & Finance, Elsevier, vol. 118(C).
    39. Burcin Col & Art Durnev & Alexander Molchanov, 2018. "Foreign Risk, Domestic Problem: Capital Allocation and Firm Performance Under Political Instability," Management Science, INFORMS, vol. 64(5), pages 2102-2125, May.
    40. ZHANG, Jiarui & HOU, Lei, 2014. "Financial structure, productivity, and risk of foreign direct investment," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 652-669.
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    156. Florez-Orrego, Sergio & Maggiori, Matteo & Schreger, Jesse & Sun, Ziwen & Tinda, Serdil, 2023. "Global Capital Allocation," SocArXiv 5s6n3, Center for Open Science.
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    167. Céline Azémar & Dhammika Dharmapala, 2016. "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series 5874, CESifo.
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  18. James R. Hines Jr., 2006. "Taxing Consumption and Other Sins," NBER Working Papers 12730, National Bureau of Economic Research, Inc.

    Cited by:

    1. Kevin Callison & Robert Kaestner, 2014. "Do Higher Tobacco Taxes Reduce Adult Smoking? New Evidence Of The Effect Of Recent Cigarette Tax Increases On Adult Smoking," Economic Inquiry, Western Economic Association International, vol. 52(1), pages 155-172, January.
    2. Christian Baker & Jeremy Bejarano & Richard W. Evans & Kenneth L. Judd & Kerk L. Phillips, 2014. "A Big Data Approach to Optimal Sales Taxation," NBER Working Papers 20130, National Bureau of Economic Research, Inc.
    3. N. Gregory Mankiw & Matthew C. Weinzierl & Danny Yagan, 2009. "Optimal Taxation in Theory and Practice," Harvard Business School Working Papers 09-140, Harvard Business School.
    4. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2021. "Corporate Taxation and Investment: Evidence from a Context of Frequent Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 237(2), pages 3-31, June.
    5. Ligia Alba Melo-Becerra & Javier Ávila Mahecha & Jorge Enrique Ramos-Forero, 2017. "The Effect of Corporate Taxes on Investment: Evidence from the Colombian Firms," IHEID Working Papers 10-2017, Economics Section, The Graduate Institute of International Studies.
    6. David R. Agrawal & William F. Fox, 2020. "Taxing Goods and Services in a Digital Era," CESifo Working Paper Series 8708, CESifo.
    7. Laurence Seidman, 2014. "Medicare For All: A Public Finance Analysis," Working Papers 14-02, University of Delaware, Department of Economics.
    8. Jorge Núñez Ferrer & Jacques Le Cacheux & Giacomo Benedetto & Mathieu Saunier & Fabien Candau & Claude Emonnot & Florence Lachet-Touya & Jorgen Mortensen & Aymeric Potteau & Igor Taranic, 2016. "Study on the potential and limitations of reforming the financing of the EU budget [Perspectives et limites pour réformer le financement du budget de l’UE]," SciencePo Working papers Main hal-01848029, HAL.
    9. Sungtak Hong & Kanishka Misra, 2023. "The impact of commodity taxation on product variety: a multi-category investigation," Marketing Letters, Springer, vol. 34(4), pages 591-604, December.
    10. Mathieu-Bolh, Nathalie, 2010. "Welfare improving distributionally neutral tax reforms," Economic Modelling, Elsevier, vol. 27(5), pages 1253-1268, September.
    11. Philip DeCicca & Donald S. Kenkel & Feng Liu, 2010. "Excise Tax Avoidance: The Case of State Cigarette Taxes," NBER Working Papers 15941, National Bureau of Economic Research, Inc.
    12. Maria Alessandra Antonelli & Valeria De Bonis & Angelo Castaldo & Alessandrao Gandolfo, 2022. "Sin goods taxation: an encompassing model," Public Finance Research Papers 52, Istituto di Economia e Finanza, DSGE, Sapienza University of Rome.
    13. Laurence Seidman, 2013. "Overcoming the Fiscal Trilemma with Two Progressive Consumption Tax Supplements," Public Finance Review, , vol. 41(6), pages 824-851, November.
    14. Alberto Pench, 2020. "Time Allocation and Snacks and Sugar Sweetened Beverages Taxation," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 6(3), pages 469-492, November.
    15. Di Cosmo, Valeria & Tiezzi, Silvia, 2023. "Let them Eat Cake? The Net Consumer Welfare Impact of Sin Taxes," MPRA Paper 116214, University Library of Munich, Germany.
    16. Laurence Seidman, 2013. "Medicare for All," Challenge, Taylor & Francis Journals, vol. 56(1), pages 88-115.
    17. Antonio Gómez Gómez-Plana & Pedro Pascual Arzoz, 2011. "Fraude fiscal e IVA en España: incidencia en un modelo de equilibrio general," Hacienda Pública Española / Review of Public Economics, IEF, vol. 199(4), pages 9-52, December.
    18. John E. Schneider & Cara M. Scheibling & N. Andrew Peterson & Paula Stigler Granados & Lawrence Fulton & Thomas E. Novotny, 2020. "Online Simulation Model to Estimate the Total Costs of Tobacco Product Waste in Large U.S. Cities," IJERPH, MDPI, vol. 17(13), pages 1-16, June.
    19. Gallego, Juan M. & Llorente, Blanca & Maldonado, Norman & Otálvaro-Ramírez, Susana & Rodríguez-Lesmes, Paul, 2020. "Tobacco taxes and illicit cigarette trade in Colombia," Economics & Human Biology, Elsevier, vol. 39(C).
    20. Laurence Seidman, 2014. "Book Review: The Death of the Income Tax: A Progressive Consumption Tax and the Path to Fiscal Reform by Daniel Goldberg (Oxford University Press, Oxford, Uk, 2013, 318 Pages)," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(1), pages 269-278, March.
    21. Nelson Jon P. & Moran John R., 2020. "Effects of Alcohol Taxation on Prices: A Systematic Review and Meta-Analysis of Pass-Through Rates," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(1), pages 1-21, January.
    22. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.
    23. Alberto Pench, 0. "Time Allocation and Snacks and Sugar Sweetened Beverages Taxation," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 0, pages 1-24.

  19. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.

    Cited by:

    1. Teresa Sastre & Laura Heras Recuero, 2019. "Domestic and foreign investment in advanced economies. The role of industry integration," Working Papers 1933, Banco de España.
    2. Mayer, Thierry & Nefussi, Benjamin & Mejean, Isabelle, 2007. "The Location of Domestic and Foreign Production Affiliates by French Multinational Firms," CEPR Discussion Papers 6308, C.E.P.R. Discussion Papers.
    3. Stiebale, Joel & Trax, Michaela, 2010. "The Effects of Cross-border M&As on the Acquirers' Domestic Performance – Firm-level Evidence," Ruhr Economic Papers 159, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    4. Soomin Han & Sunghyun Kim, 2023. "Does outward foreign direct investment improve the performance of domestic firms? Case of Korea," Asian Economic Journal, East Asian Economic Association, vol. 37(4), pages 519-549, December.
    5. Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
    6. Lundan, Sarianna M., 2007. "The Home Country Effects of Internationalisation," Discussion Papers 1100, The Research Institute of the Finnish Economy.
    7. Bandyopadhyay, Subhayu & Basu, Arnab K. & Chau, Nancy H. & Mitra, Devashish, 2021. "The Pro-Trade Bias of Offshoring," Working Papers 313773, Cornell University, Department of Applied Economics and Management.
    8. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    9. Van Bon Nguyen, 2021. "The relationship between FDI inflows and private investment in Vietnam: Does institutional environment matter?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(1), pages 1151-1162, January.
    10. Nguyen Van Bon, 2021. "Does FDI inflow crowd in private investment? Empirical evidence for the Southeast region of Vietnam from the panel quantile regression approach," HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE - ECONOMICS AND BUSINESS ADMINISTRATION, HO CHI MINH CITY OPEN UNIVERSITY JOURNAL OF SCIENCE, HO CHI MINH CITY OPEN UNIVERSITY, vol. 11(2), pages 127-136.
    11. Marko Köthenbürger & Michael Stimmelmayr, 2013. "Taxing Multinationals in the Presence of Internal Capital Markets," CESifo Working Paper Series 4353, CESifo.
    12. Nobuaki Yamashita & Kyoji Fukao, 2008. "Expansion Abroad and Jobs at Home: Evidence from Japanese Multinational Enterprises," Asia Pacific Economic Papers 377, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
    13. Ludo Cuyvers & Emmanuel Dhyne & Reth Soeng, 2010. "The effects of internationalisation on domestic labour demand by skills : Firm-level evidence for Belgium," Working Paper Research 206, National Bank of Belgium.
    14. Mohammed DAOUDI, 2023. "Does foreign direct investment contribute to reducing unemployment in Algeria?," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(635), S), pages 211-230, Summer.
    15. Rosario Crinò, 2007. "Offshoring, Multinationals and Labor Market: A Review of the Empirical Literature," KITeS Working Papers 196, KITeS, Centre for Knowledge, Internationalization and Technology Studies, Universita' Bocconi, Milano, Italy, revised Jan 2007.
    16. Amendolagine, Vito & De Pascale, Gianluigi & Faccilongo, Nicola, 2021. "International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship?," Economic Modelling, Elsevier, vol. 101(C).
    17. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    18. Crescenzi, Riccardo & Ganau, Roberto & Storper, Michael, 2022. "Does foreign investment hurt job creation at home? The geography of outward FDI and employment in the USA," LSE Research Online Documents on Economics 109864, London School of Economics and Political Science, LSE Library.
    19. Gregory Mankiw, N. & Swagel, Phillip, 2006. "The politics and economics of offshore outsourcing," Journal of Monetary Economics, Elsevier, vol. 53(5), pages 1027-1056, July.
    20. Mihir C. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and the Domestic Capital Stock," NBER Working Papers 11075, National Bureau of Economic Research, Inc.
    21. Hahandou Mano, 2024. "Foreign Direct Investment and Domestic Private Investment in WAEMU Countries: Crowding-in or Crowding-out?," International Journal of Economics and Financial Issues, Econjournals, vol. 14(3), pages 57-65, May.
    22. Tristan Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers hal-01492373, HAL.
    23. Soo Khoon Goh & Koi Nyen Wong, 2014. "Could Inward FDI Offset the Substitution Effect of Outward FDI on Domestic Investment? Evidence from Malaysia," Prague Economic Papers, Prague University of Economics and Business, vol. 2014(4), pages 413-425.
    24. Krishna Chaitanya Vadlamannati, 2015. "Rewards of (Dis)Integration," ILR Review, Cornell University, ILR School, vol. 68(1), pages 3-27, January.
    25. Özlem Onaran, 2008. "The effect of foreign affiliate employment on wages, employment, and the wage share in Austria," Department of Economics Working Papers wuwp118, Vienna University of Economics and Business, Department of Economics.
    26. Alvaro Cuervo-Cazurra, 2018. "Thanks but no thanks: State-owned multinationals from emerging markets and host-country policies," Journal of International Business Policy, Palgrave Macmillan, vol. 1(3), pages 128-156, December.
    27. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
    28. Arndt Christian & Buch Claudia M & Schnitzer Monika E, 2010. "FDI and Domestic Investment: An Industry-Level View," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-22, July.
    29. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
    30. Daniel Baumgarten & Michael Irlacher & Karin Mayr-Dorn, 2020. "Internationalization strategies of multi-product firms: The role of technology," Economics working papers 2020-14, Department of Economics, Johannes Kepler University Linz, Austria.
    31. Christophe Tavéra & Jean-Christophe Poutineau & Jean-Sébastien Pentecôte & Isabelle Cadoret-David & Arthur Charpentier & Chantal Guéguen & Marilyne Huchet & Julien Licheron & Guillaume L'Oeillet & Nat, 2015. "The "Mother of All Puzzles" at thirty: a meta-analysis," Post-Print halshs-01112088, HAL.
    32. Kazemi, Morteza & Azman-Saini, W.N.W. & Naseeem, N.A.M, 2018. "Outward Foreign Direct Investment and Domestic Output: Evidence from East Asian Economies," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 52(1), pages 297-309.
    33. Ann E. Harrison & Margaret S. McMillan, 2006. "Outsourcing Jobs? Multinationals and US Employment," NBER Working Papers 12372, National Bureau of Economic Research, Inc.
    34. McCloud, Nadine, 2022. "Does domestic investment respond to inflation targeting? A synthetic control investigation," International Economics, Elsevier, vol. 169(C), pages 98-134.
    35. Wong, Zoey & Chen, Afei & Peng, Dan & Kong, Qunxi, 2022. "Does technology-seeking OFDI improve the productivity of Chinese firms under the COVID-19 pandemic?," Global Finance Journal, Elsevier, vol. 51(C).
    36. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    37. Elheddad, Mohamed, 2019. "Foreign direct investment and domestic investment: Do oil sectors matter? Evidence from oil-exporting Gulf Cooperation Council economies," Journal of Economics and Business, Elsevier, vol. 103(C), pages 1-12.
    38. Walid Hejazi & Daniel Trefler, 2019. "Implications of Canada’s restrictive FDI policies on employment and productivity," Journal of International Business Policy, Palgrave Macmillan, vol. 2(2), pages 142-166, June.
    39. Ann Harrison & Margaret McMillan, 2011. "Offshoring Jobs? Multinationals and U.S. Manufacturing Employment," The Review of Economics and Statistics, MIT Press, vol. 93(3), pages 857-875, August.
    40. Hangtian Xu & Fuqiang Yang & Wenzhuo Zheng, 2024. "The effectiveness of government incentives for outward investment: The case of China's Belt and Road Initiative," Contemporary Economic Policy, Western Economic Association International, vol. 42(3), pages 498-523, July.
    41. Pekka Sauramo, 2008. "Does outward foreign direct investment reduce domestic investment? Macro-evidence from Finland," Working Papers 239, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    42. Tristant Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers 2017-02, Centre d'Economie de l'Université de Paris Nord.
    43. Md. Monirul Islam & Mohammad Tareque & Abu N. M. Wahid & Md. Mahmudul Alam & Kazi Sohag, 2022. "Do the Inward and Outward Foreign Direct Investments Spur Domestic Investment in Bangladesh? A Counterfactual Analysis," JRFM, MDPI, vol. 15(12), pages 1-22, December.
    44. Stijepic, Denis & Wagner, Helmut, 2008. "Impacts of Intermediate Trade on Structural Change," MPRA Paper 40841, University Library of Munich, Germany, revised 23 Aug 2012.
    45. Sourafel Girma & Hibret Maemir, 2022. "Joint effects of exporting and outward FDI on firm‐level capital investment in India," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 606-624, February.
    46. An, Zidong, 2023. "Financial reforms and capital accumulation in developing economies: New data and evidence," China Economic Review, Elsevier, vol. 77(C).
    47. Tatiana Cesaroni & Riccardo De Bonis & Luigi Infante, 2018. "Firms’ financial surpluses in advanced economies:the role of net foreign direct investments," Working Papers LuissLab 18137, Dipartimento di Economia e Finanza, LUISS Guido Carli.
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    8. Bandyopadhyay, Subhayu & Basu, Arnab K. & Chau, Nancy H. & Mitra, Devashish, 2021. "The Pro-Trade Bias of Offshoring," Working Papers 313773, Cornell University, Department of Applied Economics and Management.
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    40. Christophe Tavéra & Jean-Christophe Poutineau & Jean-Sébastien Pentecôte & Isabelle Cadoret-David & Arthur Charpentier & Chantal Guéguen & Marilyne Huchet & Julien Licheron & Guillaume L'Oeillet & Nat, 2015. "The "Mother of All Puzzles" at thirty: a meta-analysis," Post-Print halshs-01112088, HAL.
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    52. Tristant Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers 2017-02, Centre d'Economie de l'Université de Paris Nord.
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    80. Viacheslav Iurkov & Gabriel R G Benito, 2020. "Change in domestic network centrality, uncertainty, and the foreign divestment decisions of firms," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(5), pages 788-812, July.
    81. Waqar Ameer & Kazi Sohag & Helian Xu & Musaad Mansoor Halwan, 2020. "The Impact of OFDI and Institutional Quality on Domestic Capital Formation at the Disaggregated Level: Evidence for Developed and Emerging Countries," Sustainability, MDPI, vol. 12(9), pages 1-18, May.
    82. Wang Tsung-Li & Hung-Pin Lin & Cheng-Lang Yang, 2017. "Causality on Outward Foreign Direct Investment and Domestic Investment in Newly Industrialized Asian Countries," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(2), pages 267-280.
    83. Waqar Ameer & Helian Xu & Kazi Sohag & Syed Hasanat Shah, 2021. "Outflow FDI and Domestic Investment: Aggregated and Disaggregated Analysis," Sustainability, MDPI, vol. 13(13), pages 1-19, June.
    84. Paul, Justin & Feliciano-Cestero, María M., 2021. "Five decades of research on foreign direct investment by MNEs: An overview and research agenda," Journal of Business Research, Elsevier, vol. 124(C), pages 800-812.
    85. Alexandra Lai & Oana Secrieru, 2006. "Multinationals and Exchange Rate Pass-Through," Staff Working Papers 06-30, Bank of Canada.
    86. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
    87. Marko Köthenbürger & Mohammed Mardan & Michael Stimmelmayr, 2018. "Profit Shifting and Investment Effects: The Implications of Zero-Taxable Profits," CESifo Working Paper Series 6895, CESifo.
    88. Johannes Becker & Clemens Fuest, 2007. "Quality versus Quantity – The Composition Effect of Corporate Taxation on Foreign Direct Investment," CESifo Working Paper Series 2126, CESifo.
    89. goh, sookhoon, 2012. "Could inward FDI offset the substitution effect of outward FDI on domestic investment? evidence from Malaysia," MPRA Paper 43237, University Library of Munich, Germany.
    90. Azka Amin & Sofia Anwar & Xi‐Hua Liu, 2022. "Outward foreign direct investment and economic growth in Romania: Evidence from non‐linear ARDL approach," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 665-677, January.
    91. Leonardo M. Klüppel & Lamar Pierce & Jason A. Snyder, 2018. "Perspective—The Deep Historical Roots of Organization and Strategy: Traumatic Shocks, Culture, and Institutions," Organization Science, INFORMS, vol. 29(4), pages 702-721, August.
    92. Dandapani, Krishnan & Hibbert, Ann Marie & Lawrence, Edward R., 2020. "The Shareholder's response to a firm's first international acquisition," Journal of Banking & Finance, Elsevier, vol. 118(C).
    93. Ludo Cuyvers & Reth Soeng, 2011. "The effects of Belgian outward direct investment in European high‐wage and low‐wage countries on employment in Belgium," International Journal of Manpower, Emerald Group Publishing Limited, vol. 32(3), pages 300-312, June.
    94. Gu Huijie, 2018. "Outward foreign direct investment and employment in Japan’s manufacturing industry," Journal of Economic Structures, Springer;Pan-Pacific Association of Input-Output Studies (PAPAIOS), vol. 7(1), pages 1-13, December.
    95. Yang, Zhenbing & Chen, Zhuo & Shi, Qi & Yan, Bing, 2021. "Does outward foreign direct investment increase debt ratio? Firm-level evidence from China," Structural Change and Economic Dynamics, Elsevier, vol. 57(C), pages 1-12.
    96. Enrique L. Kato-Vidal, 2013. "Foreign Investment and Wages: A Crowding-Out Effect in Mexico," Latin American Journal of Economics-formerly Cuadernos de Economía, Instituto de Economía. Pontificia Universidad Católica de Chile., vol. 50(2), pages 209-231, November.
    97. Wang, Delu & Wang, Yadong & Jiang, Wuding & Shi, Xunpeng, 2023. "Has outward foreign direct investment alleviated industrial overcapacity in China? An empirical test of the upstream and downstream industrial links," Structural Change and Economic Dynamics, Elsevier, vol. 67(C), pages 250-263.
    98. Kamal, Javed Bin & Wahid, Abu N.M. & Kamal, Khaled Bin, 2016. "Relationship between FDI and Environment: Evidence from Emerging Countries," Bangladesh Development Studies, Bangladesh Institute of Development Studies (BIDS), vol. 39(3-4), pages 121-140, sept-dec.
    99. Rajesh Chakrabarti & Krishnamurthy Subramanian & Sesha Meka & Kuntluru Sudershan, 2013. "Infrastructure and FDI: Evidence from district-level data in India," Working papers 130, Indian Institute of Management Kozhikode.
    100. Syed Hasanat Shah & Waqar Ameer & Sarath Delpachitra, 2020. "OFDI Impact on Private Investment in the Gulf Economies," Sustainability, MDPI, vol. 12(11), pages 1-13, June.
    101. Frank Barry & Adele Bergin, 2010. "Ireland’s Inward FDI over the Recession and Beyond," The Institute for International Integration Studies Discussion Paper Series iiisdp321, IIIS.
    102. Sovath Kenh, 2023. "The impact of development strategy choice on capital mobility and economic growth," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 1782-1813, October.
    103. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    104. Michael S. Delgado & Nadine McCloud, 2017. "Foreign direct investment and the domestic capital stock: the good–bad role of higher institutional quality," Empirical Economics, Springer, vol. 53(4), pages 1587-1637, December.
    105. Sajal Lahiri & A. K. M. Mahbub Morshed, 2010. "Current Account Imbalances and Foreign Investment: A Theoretical Analysis of Interrelationships and Causalities," Review of International Economics, Wiley Blackwell, vol. 18(2), pages 369-381, May.
    106. Jacob Funk Kirkegaard, 2007. "Offshoring, Outsourcing, and Production Relocation—Labor-Market Effects in the OECD Countries and Developing Asia," Working Paper Series WP07-2, Peterson Institute for International Economics.
    107. Subhayu Bandyopadhyay & Arnab K. Basu & Nancy H. Chau & Devashish Mitra, 2016. "Offshoring in Developing Countries: Labor Market Outcomes, Welfare, and Policy," Working Papers 2016-11, Federal Reserve Bank of St. Louis.
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    109. Bańbura, Marta & Albani, Maria & Ambrocio, Gene & Bursian, Dirk & Buss, Ginters & de Winter, Jasper & Gavura, Miroslav & Giordano, Claire & Júlio, Paulo & Le Roux, Julien & Lozej, Matija & Malthe-Thag, 2018. "Business investment in EU countries," Occasional Paper Series 215, European Central Bank.
    110. Barry, Frank & Walsh, Frank, 2008. "Gains and losses from sectoral relocation: A review of theory and empirics," Structural Change and Economic Dynamics, Elsevier, vol. 19(1), pages 4-16, March.
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    112. Yılmaz Akyüz, 2015. "Foreign Direct Investment, Investment Agreements, and Economic Development: Myths and Realities," Ekonomi-tek - International Economics Journal, Turkish Economic Association, vol. 4(1), pages 1-47, January.
    113. Eman Elish, 2022. "Political and productive capacity characteristics as outward foreign direct investment push factors from BRICS countries," Palgrave Communications, Palgrave Macmillan, vol. 9(1), pages 1-10, December.
    114. Herzer, Dierk & Schrooten, Mechthild, 2008. "Outward FDI and domestic investment in two industrialized countries," Economics Letters, Elsevier, vol. 99(1), pages 139-143, April.
    115. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415.
    116. Hui‐lin LIN & Wen‐Bin CHUANG, 2007. "Fdi And Domestic Investment In Taiwan: An Endogenous Switching Model," The Developing Economies, Institute of Developing Economies, vol. 45(4), pages 465-490, December.
    117. Kayam, Saime Suna, 2009. "Home market determinants of FDI outflows from developing and transition economies," MPRA Paper 16781, University Library of Munich, Germany.
    118. Min, Feng & Wen, Fenghua & Wang, Xiong, 2022. "Measuring the effects of monetary and fiscal policy shocks on domestic investment in China," International Review of Economics & Finance, Elsevier, vol. 77(C), pages 395-412.

  21. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.

    Cited by:

    1. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    2. Petr Janský, 2015. "Updating the Rich Countries’ Commitment to Development Index: How They Help Poorer Ones Through Curbing Illicit Financial Flows," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 124(1), pages 43-65, October.
    3. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    4. Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
    5. William Vlcek, 2011. "Offshore finance in Ghana: why not?," Review of African Political Economy, Taylor & Francis Journals, vol. 38(127), pages 143-149, March.
    6. Graham, John R. & Tucker, Alan L., 2006. "Tax shelters and corporate debt policy," Journal of Financial Economics, Elsevier, vol. 81(3), pages 563-594, September.
    7. Rota-Graziosi, Grégoire, 2019. "The supermodularity of the tax competition game," Journal of Mathematical Economics, Elsevier, vol. 83(C), pages 25-35.
    8. Karikari Amoa-Gyarteng, 2014. "International Tax Avoidance Schemes: An Investigation of Multinational Technology Companies," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 365-370, January.
    9. Metaxas, Theodore & Kallioras, Dimitris, 2013. "Small and medium-sized firms' competitiveness and territorial characteristics/assets: The cases of Bari, Varna and Thessaloniki," MPRA Paper 52446, University Library of Munich, Germany.
    10. Clemens Fuest & Samina Sultan, 2018. "How will Brexit Affect Tax Competition and Tax Harmonization? The Role of Discriminatory Taxation," ifo Working Paper Series 248, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    11. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    12. Ana Agundez-Garcia, 2006. "The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options," Taxation Papers 9, Directorate General Taxation and Customs Union, European Commission, revised Oct 2006.
    13. Daniel Haberly & Dariusz Wójcik, 2015. "Regional Blocks and Imperial Legacies: Mapping the Global Offshore FDI Network," Economic Geography, Clark University, vol. 91(3), pages 251-280, July.
    14. Loredana Maftei, 2013. "An Overview Of The European Tax Havens," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(1), pages 41-50.

  22. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.

    Cited by:

    1. Siu Kai Choy & Tat-Kei Lai & Travis Ng, 2017. "Do tax havens create firm value?," Post-Print hal-01533521, HAL.
    2. Mr. Mark Gersovitz, 2006. "The Size Distribution of Firms, Cournot, and Optimal Taxation," IMF Working Papers 2006/271, International Monetary Fund.
    3. Zhenji Jin & Yue Shang & Jian Xu, 2018. "The Impact of Government Subsidies on Private R&D and Firm Performance: Does Ownership Matter in China’s Manufacturing Industry?," Sustainability, MDPI, vol. 10(7), pages 1-20, June.
    4. Rossitza B. Wooster & Craig A. Gallet, 2005. "Settling the Smoke: Public Policy and Shareholder Wealth in the Cigarette Industry," Contemporary Economic Policy, Western Economic Association International, vol. 23(2), pages 211-223, April.
    5. Ronald B. Davies, 2010. "The Silver Lining of Red Tape," The Institute for International Integration Studies Discussion Paper Series iiisdp328, IIIS.
    6. Raphael Auer & Bruce Iwadate & Andreas Schrimpf & Alexander F. Wagner & Raphael A. Auer, 2023. "Global Production Linkages and Stock Market Comovement," CESifo Working Paper Series 10492, CESifo.
    7. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
    8. Hu, Jinshuai & Jiang, Haiyan & Holmes, Mark, 2019. "Government subsidies and corporate investment efficiency: Evidence from China," Emerging Markets Review, Elsevier, vol. 41(C).
    9. Ghosh, Arghya & Saha, Souresh, 2015. "Price competition, technology licensing and strategic trade policy," Economic Modelling, Elsevier, vol. 46(C), pages 91-99.
    10. Ronald B. Davies & Zuzanna Studnicka, 2017. "The Heterogeneous Impact of Brexit: Early Indications from the FTSE," Working Papers 201708, School of Economics, University College Dublin.
    11. George Alessandria & Horag Choi, 2012. "Do falling iceberg costs explain recent U.S. export growth?," Working Papers 12-20, Federal Reserve Bank of Philadelphia.
    12. Benjamin H. Liebman & Kasaundra M. Tomlin, 2008. "Safeguards and Retaliatory Threats," Journal of Law and Economics, University of Chicago Press, vol. 51(2), pages 351-376, May.
    13. Svetlana Ledyaeva, 2024. "Third-Country Effects of Export Incentives," Open Economies Review, Springer, vol. 35(1), pages 71-98, February.
    14. Federico Etro, 2008. "Endogenous Market Structures and Strategic Trade Policy," Working Papers 149, University of Milano-Bicocca, Department of Economics, revised Dec 2008.
    15. Xiaosong Wang & Huan Wu & Le Li, 2022. "Trade policy and return on capital: An empirical analysis based on China's antidumping," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(1), pages 865-892, January.
    16. Jiang, Haiyan & Hu, Yuanyuan & Zhang, Honghui & Zhou, Donghua, 2018. "Benefits of Downward Earnings Management and Political Connection: Evidence from Government Subsidy and Market Pricing," The International Journal of Accounting, Elsevier, vol. 53(4), pages 255-273.
    17. Xiuping Hua & Ying Jiang & Qian Sun & Xinyi Xing, 2019. "Do antidumping measures affect Chinese export-related firms?," Review of Quantitative Finance and Accounting, Springer, vol. 52(3), pages 871-900, April.
    18. Min Xue & Francis Boadu & Yu Xie, 2019. "The Penetration of Green Innovation on Firm Performance: Effects of Absorptive Capacity and Managerial Environmental Concern," Sustainability, MDPI, vol. 11(9), pages 1-24, April.
    19. Fouad Pervez, 2015. "Waiting for election season," The Review of International Organizations, Springer, vol. 10(2), pages 265-303, June.
    20. Mucahit Kochan & Cigdem Gonul Kochan, 2024. "Impact of US Trade with China on Shareholders’ Wealth: Insights from Shipment Data in the COVID-19 Era," Economies, MDPI, vol. 12(3), pages 1-13, March.
    21. Benjamin Liebman & Kasaundra Tomlin, 2015. "World Trade Organization sanctions, implementation, and retaliation," Empirical Economics, Springer, vol. 48(2), pages 715-745, March.
    22. Ronald B Davies & Benjamin H Liebman & Kasaundra Tomlin, 2015. "I’ve Been Everywhere (Except Mexico): Investor Responses to NAFTA’s Cross-Border Trucking Provisions," Working Papers 201501, School of Economics, University College Dublin.
    23. Ding, Haoyuan & Fan, Haichao & Lin, Shu, 2022. "COVID-19, firm exposure, and firm value: A tale of two lockdowns," China Economic Review, Elsevier, vol. 71(C).

  23. James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.

    Cited by:

    1. James R. Hines, 2010. "Treasure Islands," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 103-126, Fall.
    2. Robert E. Lipsey, 2010. "Measuring The Location Of Production In A World Of Intangible Productive Assets, Fdi, And Intrafirm Trade," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(s1), pages 99-110, June.
    3. Scott D. Dyreng & Bradley P. Lindsey, 2009. "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," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1283-1316, December.
    4. Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz & José F. Sanz‐Sanz, 2018. "Corporate Taxation and Productivity Catch‐Up: Evidence from European Firms," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 372-399, April.
    5. Samuel Rueckert Brazys, 2014. "Paradise Lost: The Cost of Removing Tax and Trade Provisions from the Compact of Free Association," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(1), pages 204-215, January.
    6. Zakariya Chabani & Mona Hamed, 2015. "Tax competition’s role in economic development," EY International Congress on Economics II (EYC2015), November 5-6, 2015, Ankara, Turkey 202, Ekonomik Yaklasim Association.
    7. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    8. Csomós, György, 2015. "The ranking of cities as centres of the Hungarian economy, 1992–2012," MPRA Paper 73948, University Library of Munich, Germany.
    9. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.
    10. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
    11. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    12. Joel Slemrod, 2008. "Why Is Elvis on Burkina Faso Postage Stamps? Cross‐Country Evidence on the Commercialization of State Sovereignty," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 5(4), pages 683-712, December.
    13. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2020. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom," The Review of Economics and Statistics, MIT Press, vol. 102(4), pages 766-778, October.
    14. Michael Brei, 2013. "Offshore financial centers in the Caribbean: An overview," Working Papers hal-04141163, HAL.
    15. Krautheim, Sebastian & Schmidt-Eisenlohr, Tim, 2011. "Heterogeneous firms, ‘profit shifting’ FDI and international tax competition," Journal of Public Economics, Elsevier, vol. 95(1), pages 122-133.
    16. Genschel, Philipp & Rixen, Thomas, 2020. "Settling and Unsettling the Transnational Legal Order of International Taxation," SocArXiv kzj35, Center for Open Science.
    17. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    18. Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
    19. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
    20. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    21. Butkiewicz, James L. & Gordon, Leo-Rey C., 2013. "The Economic Growth Effect of Offshore Banking in Host Territories: Evidence from the Caribbean," World Development, Elsevier, vol. 44(C), pages 165-179.
    22. Robert E. Lipsey, 2006. "Measuring International Trade in Services," NBER Working Papers 12271, National Bureau of Economic Research, Inc.
    23. Paulo Mourao, 2020. "Exploring the Likelihood of a Country Being a Tax Haven Using MIMIC Models," Econometric Research in Finance, SGH Warsaw School of Economics, Collegium of Economic Analysis, vol. 5(1), pages 17-32, June.
    24. Mohammed Mardan & Michael Stimmelmayr, 2018. "Tax Competition between Developed, Emerging and Developing Countries - Same Same but Different?," CESifo Working Paper Series 7090, CESifo.
    25. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    26. Mohammed Mardan, 2019. "Tax Systems and Development," CESifo Working Paper Series 7940, CESifo.
    27. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    28. Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
    29. Ylönen, Matti & Laine, Matias, 2015. "For logistical reasons only? A case study of tax planning and corporate social responsibility reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 5-23.
    30. Norman Gemmell & Richard Kneller & Danny McGowan & Ismael Sanz, 2012. "Corporate Taxation and Productivity Catch-Up: Evidence from 11 European Countries," Discussion Papers 12/06, University of Nottingham, School of Economics.
    31. Li Liu & Tim Schmidt-Eisenlohr & Dongxian Guo, 2017. "International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the UK," CESifo Working Paper Series 6594, CESifo.
    32. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
    33. Patrice Pieretti & Giuseppe Pulina, 2015. "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series 15-03, Department of Economics at the University of Luxembourg.
    34. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
    35. Chen, Xuyang & Hindriks, Jean, 2023. "Multinational Taxation under Pressure: The Role of Tax Deductibility," LIDAM Discussion Papers CORE 2023013, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    36. Thomas Rixen, 2013. "Der Kampf gegen Steuerwettbewerb und Steuerflucht: Entwicklungslinien der internationalen Steuerpolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 61-75.
    37. Dhammika Dharmapala, 2023. "Overview of the Characteristics of Tax Haven," CESifo Working Paper Series 10411, CESifo.
    38. Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
    39. Robert E. Lipsey, 2007. "Defining and Measuring the Location of FDI Output," NBER Working Papers 12996, National Bureau of Economic Research, Inc.
    40. Bucovetsky, S., 2014. "Honor among tax havens," Journal of Public Economics, Elsevier, vol. 110(C), pages 74-81.
    41. Alice O. Nakamura & Leonard I. Nakamura & Masao Nakamura, 2012. "Building the Innovation Union: Lessons from the 2008 Financial Crisis," Working Papers 12-17, Federal Reserve Bank of Philadelphia.
    42. Anda Simona Rădulescu, 2017. "Tax Havens within Legal Boundaries. Older and Newer Cases," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 20(64), pages 97-108, June.
    43. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
    44. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.
    45. Heyman, Fredrik & Norbäck, Pehr-Johan & Persson, Lars, 2015. "The Turnaround of Swedish Industry: Reforms, Firm Diversity and Job and Productivity Dynamics," Working Paper Series 1079, Research Institute of Industrial Economics.
    46. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
    47. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.

  24. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2004. "Capital Controls, Liberalizations, and Foreign Direct Investement," NBER Working Papers 10337, National Bureau of Economic Research, Inc.

    Cited by:

    1. Forbes, Kristin J., 2004. "Capital Controls: Mud in the Wheels of Market Discipline," Working papers 4454-03, Massachusetts Institute of Technology (MIT), Sloan School of Management.
    2. John Kwaku Amoh & Abdul-Mumuni Abdallah & Richard Amankwa Fosu, 2019. "Does Foreign Direct Investment Cause Financial Sector Development €“ Evidence From An Emerging Economy," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 23, pages 33-55, June.
    3. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    4. Jože Damijan & Črt Kostevc & Sašo Polanec, 2015. "Access to finance, exporting and a non-monotonic firm expansion," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 42(1), pages 131-155, February.
    5. Patnaik, Ila & Shah, Ajay, 2011. "Did the Indian capital controls work as a tool of macroeconomic policy?," Working Papers 11/87, National Institute of Public Finance and Policy.
    6. Yunyong Thaicharoen & Sra Chuenchoksan & Ashvin Ahuja, 2007. "Big elephants in small ponds: Risk absorption, risk diversification and management of capital flows," Working Papers 2007-02, Monetary Policy Group, Bank of Thailand.
    7. Nicolas Magud & Carmen M. Reinhart, 2005. "Capital Controls: An Evaluation," University of Oregon Economics Department Working Papers 2005-19, University of Oregon Economics Department.
    8. Ilan Noy & Tam B. Vu, 2007. "Capital Account Liberalization and Foreign Direct Investment," Working Papers 200708, University of Hawaii at Manoa, Department of Economics.
    9. Wang, Jian & Wang, Xiao, 2015. "Benefits of foreign ownership: Evidence from foreign direct investment in China," Journal of International Economics, Elsevier, vol. 97(2), pages 325-338.
    10. Karolyi, G. Andrew & Liao, Rose C., 2017. "State capitalism's global reach: Evidence from foreign acquisitions by state-owned companies," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 367-391.
    11. Chen, Donghua & Yu, Xin & Zhang, Zhou, 2019. "Foreign direct investment comovement and home country institutions," Journal of Business Research, Elsevier, vol. 95(C), pages 220-231.
    12. M. Ayhan Kose & Eswar Prasad & Kenneth S. Rogoff & Shang-Jin Wei, 2006. "Financial Globalization: A Reappraisal," NBER Working Papers 12484, National Bureau of Economic Research, Inc.
    13. Prati, Alessandro & Schindler, Martin & Valenzuela, Patricio, 2012. "Who benefits from capital account liberalization? Evidence from firm-level credit ratings data," Journal of International Money and Finance, Elsevier, vol. 31(6), pages 1649-1673.
    14. Makram El‐Shagi, 2012. "The Distorting Impact of Capital Controls," German Economic Review, Verein für Socialpolitik, vol. 13(1), pages 41-55, February.
    15. Busse, Matthias & Königer, Jens & Nunnenkamp, Peter, 2008. "FDI promotion through bilateral investment treaties: More than a bit?," Kiel Working Papers 1403, Kiel Institute for the World Economy (IfW Kiel).
    16. Mihir A. Desai & C. Fritz Foley, 2004. "The Comovement of Returns and Investment Within the Multinational Firm," NBER Working Papers 10785, National Bureau of Economic Research, Inc.
    17. Njangang Henri & Nembot Ndeffo Luc & Nawo Larissa, 2019. "The Long‐run and Short‐run Effects of Foreign Direct Investment on Financial Development in African Countries," African Development Review, African Development Bank, vol. 31(2), pages 216-229, June.
    18. Kristin J. Forbes, 2005. "The Microeconomic Evidence on Capital Controls: No Free Lunch," NBER Working Papers 11372, National Bureau of Economic Research, Inc.
    19. Hua, Xiuping & Johansson, Anders C. & Wang, Xun, 2015. "National and Regional Financial Openness in China," Stockholm School of Economics Asia Working Paper Series 2015-38, Stockholm School of Economics, Stockholm China Economic Research Institute.
    20. Stefano Clo & Enrico Marvasi & Giorgio Ricchiuti, 2021. "The Internationalization of State-Owned Enterprises: An Analysis of cross-border M&As," Working Papers - Economics wp2021_06.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    21. Masahiro Kawai & Shinji Takagi, 2010. "A Survey of the Literature on Managing Capital Inflows," Chapters, in: Masahiro Kawai & Mario B. Lamberte (ed.), Managing Capital Flows, chapter 2, Edward Elgar Publishing.
    22. Stefania Miricola & Giorgio Ricchiuti & Margherita Velucchi, 2024. "The survival of foreign affiliates in developed countries: a location-based analysis," Working Papers - Economics wp2024_19.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    23. Liu, Haiyun & Islam, Mollah Aminul & Khan, Muhammad Asif & Hossain, Md Ismail & Pervaiz, Khansa, 2020. "Does financial deepening attract foreign direct investment? Fresh evidence from panel threshold analysis," Research in International Business and Finance, Elsevier, vol. 53(C).
    24. Kukenova, Madina & Monteiro, Jose-Antonio, 2008. "Does Lax Environmental Regulation Attract FDI when accounting for "third-country" effects?," MPRA Paper 11321, University Library of Munich, Germany, revised Sep 2008.
    25. Mr. Selim A Elekdag & Mr. Ayhan Kose & Mr. Roberto Cardarelli, 2009. "Capital Inflows: Macroeconomic Implications and Policy Responses," IMF Working Papers 2009/040, International Monetary Fund.
    26. Buthiena Kharabsheh & Ahlam Aldaher, 2020. "The Impact of Foreign Direct Investment on Financial Market Development: The Case of Jordan," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 64-73, July.
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    28. Rizova, Savina, 2013. "Trade momentum," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 24(C), pages 258-293.
    29. Islam, Mollah Aminul & Liu, Haiyun & Khan, Muhammad Asif & Islam, Md Tariqul & Sultanuzzaman, Md Reza, 2021. "Does foreign direct investment deepen the financial system in Southeast Asian economies?," Journal of Multinational Financial Management, Elsevier, vol. 61(C).
    30. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
    31. Tahiru Azaaviele Liedong & Jedrzej George Frynas, 2018. "Investment Climate Constraints as Determinants of Political Tie Intensity in Emerging Countries: Evidence from Foreign Firms in Ghana," Management International Review, Springer, vol. 58(5), pages 675-703, October.
    32. Osamede Success Abusomwan & John Norense Izevbigie, 2024. "Linking foreign direct investment to financial deepening: Evidence from sub‐Saharan Africa," African Development Review, African Development Bank, vol. 36(1), pages 1-14, March.
    33. Eswar S. Prasad & Raghuram G. Rajan, 2008. "A Pragmatic Approach to Capital Account Liberalization," Journal of Economic Perspectives, American Economic Association, vol. 22(3), pages 149-172, Summer.
    34. Andreasen, Eugenia & Bauducco, Sofía & Dardati, Evangelina, 2017. "Capital Controls and Firm Performance: The Effects of the Chilean Encaje," Research Department working papers 1153, CAF Development Bank Of Latinamerica.
    35. Rashid Ahmed Chowdhury & Mohammad Nayeem Abdullah & Jyotirmoy Saha & Rahat Bari Tooheen, 2017. "Problems and Prospects of the Foreign Direct Investment-based Organization in Bangladesh," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 488-497.
    36. Reece, Christopher & Sam, Abdoul G., 2012. "Impact of Pension Privatization on Foreign Direct Investment," World Development, Elsevier, vol. 40(2), pages 291-302.
    37. Christiansen, Lone & Schindler, Martin & Tressel, Thierry, 2013. "Growth and structural reforms: A new assessment," Journal of International Economics, Elsevier, vol. 89(2), pages 347-356.
    38. Mr. Eugenio M Cerutti & Haonan Zhou, 2018. "Cross-border Banking and the Circumvention of Macroprudential and Capital Control Measures," IMF Working Papers 2018/217, International Monetary Fund.
    39. Vithessonthi, Chaiporn & Tongurai, Jittima, 2013. "Unremunerated reserve requirements, exchange rate volatility, and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 23(C), pages 358-378.
    40. Konstantinos Dellis, 2018. "Financial development and FDI flows: evidence from advanced economies," Working Papers 254, Bank of Greece.
    41. Liliana Varela, 2018. "Reallocation, Competition, and Productivity: Evidence from a Financial Liberalization Episode," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(2), pages 1279-1313.
    42. Vithessonthi, Chaiporn & Tongurai, Jittima, 2013. "The perils of a central bank's capital control: How substantial is the effect on firm value?," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 23(C), pages 111-135.
    43. M. Mardan, 2023. "The unintended consequences of semi‐autonomous revenue agencies," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 1063-1081, August.
    44. S K Gnangnon, 2023. "Effect of Aid for Trade on Financial Development," Economic Issues Journal Articles, Economic Issues, vol. 28(2), pages 1-38, September.
    45. Slutzky, Pablo, 2021. "The hidden costs of being public: Evidence from multinational firms operating in an emerging market," Journal of Financial Economics, Elsevier, vol. 139(2), pages 606-626.
    46. Khraiche, Maroula & de Araujo, Pedro, 2021. "The effect of information frictions on FDI persistence," Economic Modelling, Elsevier, vol. 94(C), pages 14-27.
    47. Sionfou Seydou Coulibaly & Lewis Landry Gakpa & Issouf Soumaré, 2018. "The Role of Property Rights in the Relationship between Capital Flows and Economic Growth in SSA: Do Natural Resources Endowment and Country Income Level Matter?," African Development Review, African Development Bank, vol. 30(1), pages 112-130, March.
    48. S. M. Ali Abbas & Raphael Espinoza, 2006. "Evaluating the Success of Malaysia's Exchange Controls (1998-99)," Oxford Development Studies, Taylor & Francis Journals, vol. 34(2), pages 151-191.
    49. Mihir A. Desai & C. Fritz Foley & Kristin J. Forbes, 2004. "Financial Constraints and Growth: Multinational and Local Firm Responses to Currency Crises," NBER Working Papers 10545, National Bureau of Economic Research, Inc.
    50. Sanchez Martin, Miguel Eduardo & Escribano Frances, Gonzalo & de Arce Borda, Rafael, 2014. "How regional integration and transnational energy networks have boosted FDI in Turkey (and may cease to do so): a case study: how geo-political alliances and regional networks matter," Policy Research Working Paper Series 6970, The World Bank.
    51. Isaac Otchere & Issouf Soumaré & Pierre Yourougou, 2016. "FDI and Financial Market Development in Africa," The World Economy, Wiley Blackwell, vol. 39(5), pages 651-678, May.
    52. Gnangnon, Sèna Kimm, 2019. "Trade Policy Space and Foreign Direct Investment Inflows," EconStor Preprints 196149, ZBW - Leibniz Information Centre for Economics.
    53. Akisik, Orhan, 2020. "The impact of financial development, IFRS, and rule of LAW on foreign investments: A cross-country analysis," International Review of Economics & Finance, Elsevier, vol. 69(C), pages 815-838.
    54. Ling Feng & Lulan Ge & Zhiyuan Li & Ching‐Yi Lin, 2022. "Financial development and natural resources: The dynamics of China’s outward FDI," The World Economy, Wiley Blackwell, vol. 45(3), pages 739-762, March.
    55. Pan, Xuefeng & Wu, Weixing, 2022. "Can capital inflows reduce financing costs in emerging economies? Firm-level evidence from China and Malaysia," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).
    56. Qichun He, 2011. "Does FDI Promote Human Capital Accumulation? The Role of Gradual Financial Liberalization," CEMA Working Papers 455, China Economics and Management Academy, Central University of Finance and Economics.
    57. Dani Rodrik & Arvind Subramanian, 2009. "Why Did Financial Globalization Disappoint?," IMF Staff Papers, Palgrave Macmillan, vol. 56(1), pages 112-138, April.
    58. Hansen, Erwin & Wagner, Rodrigo, 2022. "The reinvestment by multinationals as a capital flow: Crises, imbalances, and the cash-based current account," Journal of International Money and Finance, Elsevier, vol. 124(C).
    59. Andrea Fabiani & Martha López Piñeros & José-Luis Peydró & Paul E. Soto, 2022. "Capital Controls, Corporate Debt and Real Effects," Working Papers 1339, Barcelona School of Economics.
    60. Julio, Brandon & Yook, Youngsuk, 2016. "Policy uncertainty, irreversibility, and cross-border flows of capital," Journal of International Economics, Elsevier, vol. 103(C), pages 13-26.
    61. Rajesh Chakrabarti & Krishnamurthy Subramanian & Sesha Meka & Kuntluru Sudershan, 2013. "Infrastructure and FDI: Evidence from district-level data in India," Working papers 130, Indian Institute of Management Kozhikode.
    62. Masahiro Inoguchi, 2009. "Did capital controls decrease capital flows in Malaysia?," Journal of the Asia Pacific Economy, Taylor & Francis Journals, vol. 14(1), pages 27-48.
    63. William R. Cline, 2010. "Financial Globalization, Economic Growth, and the Crisis of 2007-09," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 499, January.
    64. Hermes, Niels & Lensink, Robert, 2014. "Financial liberalization and capital flight," Research Report 14031-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    65. Xiao Wang & Yongwen Luo & Ziyan Zhu, 2023. "Capital Account Liberalization and International Corporate Bond Issuance: Transaction‐level Evidence from China," China & World Economy, Institute of World Economics and Politics, Chinese Academy of Social Sciences, vol. 31(6), pages 156-178, November.
    66. Wang, Zhe & Jiang, Dianchun & Zhang, Ming, 2024. "Seeking new location advantages: Analysis of emerging digital cross-border M&As—Based on TIMG index," International Business Review, Elsevier, vol. 33(2).
    67. Aabo, Tom & Pantzalis, Christos & Park, Jung Chul, 2016. "Multinationality as real option facilitator — Illusion or reality?," Journal of Corporate Finance, Elsevier, vol. 38(C), pages 1-17.
    68. Brandon Julio & Youngsuk Yook, 2013. "Policy uncertainty, irreversibility, and cross-border flows of capital," Finance and Economics Discussion Series 2013-64, Board of Governors of the Federal Reserve System (U.S.).
    69. Yaya Keho, 2020. "Linkages between Foreign Direct Investment and Financial Development: Evidence from West African Countries," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 10(6), pages 1-3.
    70. Rana Ejaz Ali Khan & Qazi Muhammad Adnan Hye, 2014. "Foreign direct investment and liberalization policies in Pakistan: An empirical analysis," Cogent Economics & Finance, Taylor & Francis Journals, vol. 2(1), pages 1-12, December.
    71. Malgorzata Sulimierska, 2014. "Effectiveness of capital control, economic growth and animal spirit: A cross-country analysis," Working Paper Series 7014, Department of Economics, University of Sussex Business School.
    72. Pantzalis, Christos & Park, Jung Chul & Sutton, Ninon, 2008. "Corruption and valuation of multinational corporations," Journal of Empirical Finance, Elsevier, vol. 15(3), pages 387-417, June.
    73. Mertzanis, Charilaos, 2020. "Financial supervision structure, decentralized decision-making and financing constraints," Journal of Economic Behavior & Organization, Elsevier, vol. 174(C), pages 13-37.
    74. Antonis Kotidis & Margaux MacDonald & Dimitris Malliaropulos, 2024. "Guaranteeing Trade in a Severe Crisis: Cash Collateral Over Bank Guarantees," Open Economies Review, Springer, vol. 35(2), pages 261-282, April.
    75. Arana, Rumile & Ramirez, Francisco A. & Wright, Allan, 2017. "Credit Risks and Monetary Policy within Caribbean Economies," IDB Publications (Working Papers) 8268, Inter-American Development Bank.

  25. Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr., 2003. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," NBER Working Papers 9715, National Bureau of Economic Research, Inc.

    Cited by:

    1. Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate Tax Elasticities A Reader’s Guide to Empirical Findings," Working Papers 0822, Oxford University Centre for Business Taxation.
    2. Jack Mintz & Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "Taxation and the Financial Structure of German Outbound FDI," CESifo Working Paper Series 1612, CESifo.
    3. Ramb, Fred & Weichenrieder, Alfons J., 2005. "Taxes and the financial structure of German inward FDI," Discussion Paper Series 1: Economic Studies 2005,05, Deutsche Bundesbank.
    4. Mihir A. Desai & C. Fritz Foley, 2004. "The Comovement of Returns and Investment Within the Multinational Firm," NBER Working Papers 10785, National Bureau of Economic Research, Inc.
    5. Qian, Xuefeng & Tian, Bifei & Reed, W. Robert & Chen, Ziruo, 2017. "Under cover: detecting the existence of profit-shifting in China," Economics Discussion Papers 2017-26, Kiel Institute for the World Economy (IfW Kiel).
    6. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2006. "Capital Controls, Liberalizations, and Foreign Direct Investment," The Review of Financial Studies, Society for Financial Studies, vol. 19(4), pages 1433-1464.
    7. Garrick Blalock & Sonali Roy, 2007. "A Firm‐level Examination of the Exports Puzzle: Why East Asian Exports Didn't Increase After the 1997–1998 Financial Crisis," The World Economy, Wiley Blackwell, vol. 30(1), pages 39-59, January.
    8. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.
    9. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    10. Liliana Varela, 2018. "Reallocation, Competition, and Productivity: Evidence from a Financial Liberalization Episode," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(2), pages 1279-1313.
    11. Blalock, Garrick & Gertler, Paul J & Levine, David I. I., 2005. "Financial Constraints on Investment in an Emerging Market Crisis: An Empirical Investigation of Foreign Ownership," Center for International and Development Economics Research, Working Paper Series qt13z7799m, Center for International and Development Economics Research, Institute for Business and Economic Research, UC Berkeley.
    12. Clemens Fuest & Thomas Hemmelgarn, 2003. "Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization," CESifo Working Paper Series 1096, CESifo.
    13. Zemanek, Holger, 2004. "Investitions- und Finanzierungsverhalten Multinationaler Unternehmen," IWH Discussion Papers 197/2004, Halle Institute for Economic Research (IWH).
    14. Mihir A. Desai & C. Fritz Foley & Kristin J. Forbes, 2004. "Financial Constraints and Growth: Multinational and Local Firm Responses to Currency Crises," NBER Working Papers 10545, National Bureau of Economic Research, Inc.
    15. Bruno Casella, . "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    16. Blalock, Garrick & Gertler, Paul J. & Levine, David I., 2008. "Financial constraints on investment in an emerging market crisis," Journal of Monetary Economics, Elsevier, vol. 55(3), pages 568-591, April.
    17. Ruud de Mooij & Michael P. Devereux, 2008. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 0023, Directorate General Taxation and Customs Union, European Commission.
    18. Overesch, Michael, 2009. "The Effects of Multinationals’ Profit Shifting Activities on Real Investments," National Tax Journal, National Tax Association;National Tax Journal, vol. 62(1), pages 5-23, March.
    19. Ruud Mooij, 2005. "Will Corporate Income Taxation Survive?," De Economist, Springer, vol. 153(3), pages 277-301, September.
    20. Casella, Bruno, 2019. "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," MPRA Paper 95188, University Library of Munich, Germany.

  26. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.

    Cited by:

    1. Sotiris Blanas & Adnan Seric, 2017. "Knowledge Transfer and Intra-Firm Trade," Working Papers 178612931, Lancaster University Management School, Economics Department.
    2. Hege, Ulrich & Hauswald, Robert, 2003. "Ownership and Control in Joint Ventures: Theory and Evidence," CEPR Discussion Papers 4056, C.E.P.R. Discussion Papers.
    3. Raff, Horst & Ryan, Michael & Stähler, Frank, 2005. "Asset Ownership and Foreign-Market Entry," Economics Working Papers 2006-01, Christian-Albrechts-University of Kiel, Department of Economics.
    4. Valeria Gattai, 2005. "Dissipation of Knowledge and the Boundaries of the Multinational Enterprise," Working Papers 2005.121, Fondazione Eni Enrico Mattei.
    5. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.
    6. Bruce T. Grimm & Brent R. Moulton & David B. Wasshausen, 2002. "Information Processing Equipment and Software in the National Accounts," BEA Papers 0020, Bureau of Economic Analysis.

  27. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.

    Cited by:

    1. European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
    2. Holger Görg & Eric Strobl, 2015. "Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland," The World Economy, Wiley Blackwell, vol. 38(5), pages 788-804, May.
    3. Albert Wijeweera & Brian Dollery & Don Clark, 2007. "Corporate tax rates and foreign direct investment in the United States," Applied Economics, Taylor & Francis Journals, vol. 39(1), pages 109-117.
    4. Andrew Haughwout & Robert Inman & Steven Craig & Thomas Luce, 2004. "Local Revenue Hills: Evidence from Four U.S. Cities," The Review of Economics and Statistics, MIT Press, vol. 86(2), pages 570-585, May.
    5. Colombo, Luca & Labrecciosa, Paola & Walsh, Patrick Paul, 2006. "Optimal corporation tax: an I.O. approach," LSE Research Online Documents on Economics 6719, London School of Economics and Political Science, LSE Library.
    6. 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.
    7. European Commission, 2002. "Structure of the taxation systems in the European Union: 2002 edition," Taxation trends 2002, Directorate General Taxation and Customs Union, European Commission.
    8. Oldenski, Lindsay, 2012. "Export Versus FDI and the Communication of Complex Information," Journal of International Economics, Elsevier, vol. 87(2), pages 312-322.
    9. Robert E. Lipsey, 2006. "Measuring International Trade in Services," NBER Working Papers 12271, National Bureau of Economic Research, Inc.
    10. Mark A. Planting & Jiemin Guo, 2002. "Increasing the Timeliness of U.S. Annual I-O Accounts," BEA Papers 0022, Bureau of Economic Analysis.
    11. Duy Vu, 2018. "To Settle or to Fight to the End? Case-level Determinants of Early Settlement of Investor-State Disputes," GREDEG Working Papers 2018-36, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, revised Feb 2020.
    12. Vu Duy, 2021. "To Settle or to Fight to the End? Case-level Determinants of Early Settlement of Investor-State Disputes," Review of Law & Economics, De Gruyter, vol. 17(1), pages 133-166, March.
    13. Görg, Holger, 2002. "Fancy a Stay at the 'Hotel California'? Foreign Direct Investment, Taxation and Firing Costs," IZA Discussion Papers 665, Institute of Labor Economics (IZA).
    14. Eric Neumayer, 2007. "Do double taxation treaties increase foreign direct investment to developing countries?," Journal of Development Studies, Taylor & Francis Journals, vol. 43(8), pages 1501-1519.
    15. Matthew D. Atkinson, 2003. "A Computational Routine for Disaggregating Industry Margin Data to Estimate Product Margin Rates," BEA Papers 0031, Bureau of Economic Analysis.
    16. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
    17. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    18. Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics 198, Economic Studies, University of Dundee.
    19. Haichao Fan & Yu Liu & Suhua Tian & Xuan Wang, 2023. "Firm outward direct investment and multinational activity under domestic taxes," Economic Inquiry, Western Economic Association International, vol. 61(3), pages 605-628, July.
    20. Bruno Casella, . "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    21. Robert E. Lipsey, 2007. "Defining and Measuring the Location of FDI Output," NBER Working Papers 12996, National Bureau of Economic Research, Inc.
    22. Aradhna Aggarwal, 2004. "Export processing zones in India: Analysis of the export performance," Indian Council for Research on International Economic Relations, New Delhi Working Papers 148, Indian Council for Research on International Economic Relations, New Delhi, India.
    23. Frank Barry, 2006. "Foreign direct investment and institutional co-evolution in Ireland," Working Papers 200603, School of Economics, University College Dublin.
    24. Barry, Frank, 2004. "Export-platform foreign direct investment: the Irish experience," EIB Papers 6/2004, European Investment Bank, Economics Department.
    25. Auerbach, Alan J., 2006. "The U.S. Tax System in International Perspective: A Review of the 2006 Economic Report of the Presidentís Tax Chapter," Berkeley Olin Program in Law & Economics, Working Paper Series qt23b9n6bp, Berkeley Olin Program in Law & Economics.
    26. Casella, Bruno, 2019. "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," MPRA Paper 95188, University Library of Munich, Germany.

  28. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Dividend Policy inside the Firm," NBER Working Papers 8698, National Bureau of Economic Research, Inc.

    Cited by:

    1. Pol Antràs & Mihir A. Desai & C. Fritz Foley, 2009. "Multinational Firms, FDI Flows, and Imperfect Capital Markets," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 124(3), pages 1171-1219.
    2. 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.
    3. Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
    4. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2006. "Capital Structure with Risky Foreign Investment," NBER Working Papers 12276, National Bureau of Economic Research, Inc.
    5. 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.
    6. Michael Faulkender & Mitchell Petersen, 2012. "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," The Review of Financial Studies, Society for Financial Studies, vol. 25(11), pages 3351-3388.
    7. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2006. "Capital Controls, Liberalizations, and Foreign Direct Investment," The Review of Financial Studies, Society for Financial Studies, vol. 19(4), pages 1433-1464.
    8. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    9. Bhat Ramesh & Pandey I M, 2004. "Dividend Behaviour of Indian Companies Under Monetary Policy Restrictions," IIMA Working Papers WP2004-05-07, Indian Institute of Management Ahmedabad, Research and Publication Department.
    10. González, Maximiliano & Guzmán, Alexander & Pombo, Carlos & Trujillo, María Andréa, 2012. "Family involvement and dividend policy in listed and non-listed firms," Galeras. Working Papers Series 034, Universidad de Los Andes. Facultad de Administración. School of Management.
    11. Bena, Jan & Hanousek, Jan, 2006. "Rent extraction by large shareholders: evidence using dividend policy in the Czech Republic," LSE Research Online Documents on Economics 24510, London School of Economics and Political Science, LSE Library.
    12. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    13. Tajika, Eiji & 田近, 栄治 & Nakatani, Ryota & 中谷, 亮太, 2008. "Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals," Discussion Papers 2008-04, Graduate School of Economics, Hitotsubashi University.
    14. Selin Sayek & Mr. Alexander Lehmann & Hyoung Goo Kang, 2004. "Multinational Affiliates and Local Financial Markets," IMF Working Papers 2004/107, International Monetary Fund.
    15. Randall Morck & Bernard Yeung, 2005. "Dividend Taxation and Corporate Governance," Journal of Economic Perspectives, American Economic Association, vol. 19(3), pages 163-180, Summer.

  29. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.

    Cited by:

    1. Kai A. Konrad, 2018. "Dynamics of the Market for Corporate Tax-Avoidance Advice," Working Papers tax-mpg-rps-2018-04, Max Planck Institute for Tax Law and Public Finance.
    2. Salvador Ortigueira & Joana Pereira, 2016. "Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability," Working Papers WP2016-05, University of Miami, Department of Economics.
    3. Slemrod, Joel, 2004. "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 877-899, December.
    4. Budryte, Alge, 2005. "Corporate income taxation in Lithuania in the context of the EU," Research in International Business and Finance, Elsevier, vol. 19(2), pages 200-228, June.
    5. Rainer Niemann & Mariana Sailer, 2023. "Is analytical tax research alive and kicking? Insights from 2000 until 2022," Journal of Business Economics, Springer, vol. 93(6), pages 1149-1212, August.
    6. Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
    7. Fox, William F. & Luna, LeAnn, 2002. "State Corporate Tax Revenue Trends: Causes and Possible Solutions," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 491-508, September.

  30. 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.

    Cited by:

    1. Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," Working Papers ECARES 2020-29, ULB -- Universite Libre de Bruxelles.
    2. Kevin S. Markle & Douglas A. Shackelford, 2013. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," NBER Working Papers 19621, National Bureau of Economic Research, Inc.
    3. Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," ULB Institutional Repository 2013/270539, ULB -- Universite Libre de Bruxelles.
    4. Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
    5. Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
    6. Göttsche, Max & Habermann, Florian & Sieber, Sebastian, 2024. "The materiality of non-financial tax disclosure: Experimental evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 54(C).
    7. Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    8. Kevin S. Markle & Douglas A. Shackelford, 2011. "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers 16839, National Bureau of Economic Research, Inc.
    9. Daniel G. Garrett & Juan Carlos Suárez Serrato, 2019. "How Elastic is the Demand for Tax Havens? Evidence from the US Possessions Corporations Tax Credit," NBER Working Papers 25516, National Bureau of Economic Research, Inc.
    10. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    11. Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
    12. Travis Chow & Sterling Huang & Kenneth J. Klassen & Jeffrey Ng, 2022. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations," Management Science, INFORMS, vol. 68(2), pages 1404-1425, February.
    13. Scott D. Dyreng & Bradley P. Lindsey, 2009. "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," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1283-1316, December.
    14. Babkin, Anton & Glover, Brent & Levine, Oliver, 2017. "Are corporate inversions good for shareholders?," Journal of Financial Economics, Elsevier, vol. 126(2), pages 227-251.
    15. Spencer, Adam, 2017. "Policy Effects of International Taxation on Firm Dynamics and Capital Structure," MPRA Paper 78990, University Library of Munich, Germany.
    16. Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series 2503, CESifo.
    17. Eric J. Allen & Susan C. Morse, 2013. "Tax-Haven Incorporation for U.S.-Headquartered Firms: No Exodus Yet," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 395-420, June.
    18. Durnev, Art & Li, TieMei & Magnan, Michel, 2016. "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 131-156.
    19. Baptiste Souillard, 2020. "Import Competition And Corporate Tax Avoidance: Evidence From The China Shock," Working Papers ECARES 2020-30, ULB -- Universite Libre de Bruxelles.
    20. Jayeola OLABISI & Sunday Olugboyega KAJOLA & Dauda Adewole OLADEJO & John Ayodele AJAYI & Ibrahim Akanmu HAMZAT, 2019. "Corporate Tax Planning And Performance Of Nigerian Listed Oil & Gas Firms," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 12-24.
    21. Harry Huizinga & Johannes Voget & Wolf Wagner, 2008. "International Taxation and Takeover Premiums in Cross-border M&As," Working Papers 0826, Oxford University Centre for Business Taxation.
    22. Slemrod, Joel, 2004. "The Economics of Corporate Tax Selfishness," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 877-899, December.
    23. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2016. "Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers," Journal of Corporate Finance, Elsevier, vol. 37(C), pages 335-355.
    24. Hanlon, Michelle & Slemrod, Joel, 2009. "What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement," Journal of Public Economics, Elsevier, vol. 93(1-2), pages 126-141, February.
    25. Julien Martin & Florian Mayneris, 2022. "Revue de littérature sur l’incidence fiscale des taxes sur les entreprises," CIRANO Project Reports 2022rp-06, CIRANO.
    26. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
    27. Mihir A. Desai, 2003. "The Divergence between Book Income and Tax Income," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 169-208, National Bureau of Economic Research, Inc.
    28. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
    29. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    30. Mihir A. Desai & Dhammika Dharmapala, 2004. "Corporate Tax Avoidance and High Powered Incentives," NBER Working Papers 10471, National Bureau of Economic Research, Inc.
    31. Johannes Voget, 2010. "Headquarter Relocations and International Taxation," Working Papers 1008, Oxford University Centre for Business Taxation.
    32. Albertus, James F. & Glover, Brent & Levine, Oliver, 2022. "Foreign investment of US multinationals: The effect of tax policy and agency conflicts," Journal of Financial Economics, Elsevier, vol. 144(1), pages 298-327.
    33. Ge, Wenxia & Kim, Jeong-Bon & Li, Tiemei & Li, Yutao, 2018. "Operations in offshore financial centers and loan syndicate structure," Journal of Empirical Finance, Elsevier, vol. 45(C), pages 157-180.
    34. Laing, Elaine & Gurdgiev, Constantin & Durand, Robert B. & Boermans, Boris, 2019. "U.S. tax inversions and shareholder wealth effects," International Review of Financial Analysis, Elsevier, vol. 62(C), pages 35-52.
    35. Raburn, Samuel, 2024. "Optimal Quality Standards for Credence Goods: An Application to Organic Strawberries and the Commercial Availability Clause Loophole," 2024 Annual Meeting, July 28-30, New Orleans, LA 343623, Agricultural and Applied Economics Association.
    36. Mihir A. Desai, 2005. "The Degradation of Reported Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 19(4), pages 171-192, Fall.
    37. James R. Hines, Jr., 2017. "Business Tax Burdens and Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 48(2 (Fall)), pages 449-471.
    38. Inga Hardeck & Rebecca Hertl, 2014. "Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior," Journal of Business Ethics, Springer, vol. 123(2), pages 309-326, August.
    39. Sandro Montresor & Francesco Quatraro, 2015. "Key Enabling Technologies and Smart Specialization Strategies. European Regional Evidence from patent data," JRC Working Papers on Corporate R&D and Innovation 2015-05, Joint Research Centre.
    40. Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
    41. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
    42. Kevin S. Markle & Douglas Shackelford, 2009. "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers 15091, National Bureau of Economic Research, Inc.
    43. T. J. Atwood & Christina Lewellen, 2019. "The Complementarity between Tax Avoidance and Manager Diversion: Evidence from Tax Haven Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 259-294, March.
    44. Taylor, Grantley & Tower, Greg & Van Der Zahn, Mitch, 2011. "The influence of international taxation structures on corporate financial disclosure patterns," Accounting forum, Elsevier, vol. 35(1), pages 32-46.
    45. Cortes, Felipe & Gomes, Armando & Gopalan, Radhakrishnan, 2021. "Corporate Inversions and Governance," Journal of Financial Intermediation, Elsevier, vol. 47(C).
    46. Deschryvere, Matthias, 2009. "Mobility of Corporate Headquarter Functions: A Literature Review," Discussion Papers 1203, The Research Institute of the Finnish Economy.
    47. Lenter, David & Slemrod, Joel & Shackelford, Douglas A., 2003. "Public Disclosure of Corporate Tax Return Information: Accounting, Economics, and Legal Perspectives," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(4), pages 803-830, December.
    48. Nesbitt, Wayne L. & Outslay, Edmund & Persson, Anh V., 2023. "A reexamination of investors' reaction to tax shelter news: Evidence from the Luxembourg tax leaks," Journal of Accounting and Economics, Elsevier, vol. 75(2).
    49. Robinson Reyes-Peña & Arun Upadhyay & Arun Kumaraswamy, 2023. "Foreign competitive pressure and inversions by U.S. multinational enterprises," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 54(5), pages 829-851, July.
    50. Arjen H. L. Slangen & Marc Baaij & Riccardo Valboni, 2017. "Disaggregating the Corporate Headquarters: Investor Reactions to Inversion Announcements by US Firms," Journal of Management Studies, Wiley Blackwell, vol. 54(8), pages 1241-1270, December.
    51. Albertus, James F. & Glover, Brent & Levine, Oliver, 2019. "Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation," Journal of Monetary Economics, Elsevier, vol. 105(C), pages 24-40.
    52. Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
    53. Alan J. Auerbach, 2006. "Who Bears the Corporate Tax? A Review of What We Know," NBER Chapters, in: Tax Policy and the Economy, Volume 20, pages 1-40, National Bureau of Economic Research, Inc.
    54. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
    55. Julie H. Collins & Douglas A. Shackelford, 2003. "Do US Multinationals Face Different Tax Burdens than Do Other Companies?," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 141-168, National Bureau of Economic Research, Inc.
    56. Blaufus, Kay & Möhlmann, Axel & Schwäbe, Alexander N., 2019. "Stock price reactions to news about corporate tax avoidance and evasion," Journal of Economic Psychology, Elsevier, vol. 72(C), pages 278-292.
    57. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    58. Madhuparna Kolay, 2018. "Stockholder Wealth Effects of Corporate Inversions: Is It just Tax or Does Governance Matter too?," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 83-97, November.
    59. Jouko Ylä-Liedenpohja, 2003. "Taxation and Valuation of International Real Investments," CESifo Working Paper Series 1013, CESifo.
    60. Aleksi Eerola & Arjen H. L. Slangen, 2022. "A Review of International Management Research on Corporate Taxation," Management International Review, Springer, vol. 62(5), pages 643-680, October.
    61. Taylor, Grantley & Richardson, Grant, 2013. "The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 22(1), pages 12-25.
    62. Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
    63. Leemore Dafny & David Dranove, 2009. "Regulatory Exploitation and Management Changes: Upcoding in the Hospital Industry," Journal of Law and Economics, University of Chicago Press, vol. 52(2), pages 223-250, May.
    64. Huizinga, Harry & Voget, Johannes & Wagner, Wolf, 2012. "Who bears the burden of international taxation? Evidence from cross-border M&As," Journal of International Economics, Elsevier, vol. 88(1), pages 186-197.
    65. Leemore Dafny & David Dranove, 2006. "Regulatory Exploitation and the Market for Corporate Controls," NBER Working Papers 12438, National Bureau of Economic Research, Inc.
    66. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).
    67. Razen, Michael & Kupfer, Alexander, 2023. "The effect of tax transparency on consumer and firm behavior: Experimental evidence," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 104(C).
    68. Martin, Julien & Toubal, Farid, 2020. "Corporate tax avoidance and sales: micro evidence and aggregate implications," CEPR Discussion Papers 15060, C.E.P.R. Discussion Papers.
    69. Kevin S. Markle & Douglas A. Shackelford, 2014. "The Impact of Headquarter and Subsidiary Locations on Multinationals' Effective Tax Rates," Tax Policy and the Economy, University of Chicago Press, vol. 28(1), pages 33-62.
    70. Bilicka, Katarzyna & Clancey-Shang, Danjue & Qi, Yaxuan, 2022. "Tax avoidance regulations and stock market responses," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 77(C).

  31. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.

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    1. Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
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    4. Eggert, Wolfgang & Haufler, Andreas, 2006. "Company tax coordination cum tax rate competition in the European Union," Discussion Papers in Economics 902, University of Munich, Department of Economics.
    5. Enrique G. Mendoza & Linda L. Tesar, 2004. "Winners and Losers of Tax Competition in the European Union," Working Papers 508, Research Seminar in International Economics, University of Michigan.
    6. Daniel Millimet & Abdullah Kumas, 2007. "Reassessing the Effects of Bilateral Tax Treaties on US FDI Activity," Departmental Working Papers 0704, Southern Methodist University, Department of Economics.
    7. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    8. Marius Brülhart & Sam Bucovetsky & Kurt Schmidheiny, 2014. "Taxes in Cities," Cahiers de Recherches Economiques du Département d'économie 14.04, Université de Lausanne, Faculté des HEC, Département d’économie.
    9. Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    10. Auerbach, Alan J., 2006. "The Future of Capital Income Taxation," Department of Economics, Working Paper Series qt90v90406, Department of Economics, Institute for Business and Economic Research, UC Berkeley.
    11. Raff, Horst, 2004. "Preferential trade agreements and tax competition for foreign direct investment," Journal of Public Economics, Elsevier, vol. 88(12), pages 2745-2763, December.
    12. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    13. 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.
    14. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
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    25. Onji, Kazuki, 2014. "The price disparity analysis revisited: An application to pork imports in Japan," Journal of the Japanese and International Economies, Elsevier, vol. 34(C), pages 1-23.
    26. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    27. Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
    28. George R. Zodrow, 2007. "Should Capital Income be Subject to Consumption-Based Taxation?," Working Papers 0715, Oxford University Centre for Business Taxation.
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    36. Reis, Ana Balcao, 2006. "Welfare, taxes and foreign investment," Journal of Economic Dynamics and Control, Elsevier, vol. 30(6), pages 1045-1061, June.
    37. Razin, Assaf & Sadka, Efraim, 2006. "Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition," CEPR Discussion Papers 5511, C.E.P.R. Discussion Papers.
    38. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    39. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2006. "Capital Controls, Liberalizations, and Foreign Direct Investment," The Review of Financial Studies, Society for Financial Studies, vol. 19(4), pages 1433-1464.
    40. 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.
    41. Kazuki Onji, David Vera and Jenny Corbett, 2011. "Capital Injection, Restructuring Targets and Personnel Management: The Case of Japanese Regional Banks," Asia Pacific Economic Papers 390, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
    42. Razin, Assaf & Sadka, Efraim, 2007. "Productivity and Taxes as Drivers of FDI," CEPR Discussion Papers 6299, C.E.P.R. Discussion Papers.
    43. Kleven, Henrik & Landais, Camille & Muñoz, Mathilde & Stantcheva, Stefanie, 2020. "Taxation and migration: evidence and policy implications," LSE Research Online Documents on Economics 105181, London School of Economics and Political Science, LSE Library.
    44. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    45. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc.
    46. Miriam Kohl & Philipp M. Richter, 2021. "Unilateral Tax Policy in the Open Economy," Working Papers 2113, Gutenberg School of Management and Economics, Johannes Gutenberg-Universität Mainz.
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    49. Backus, David & Henriksen, Espen & Storesletten, Kjetil, 2008. "Taxes and the global allocation of capital," Journal of Monetary Economics, Elsevier, vol. 55(1), pages 48-61, January.
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    51. Malcolm Baker & C. Fritz Foley & Jeffrey Wurgler, 2004. "The Stock Market and Investment: Evidence from FDI Flows," NBER Working Papers 10559, National Bureau of Economic Research, Inc.
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    54. Roger H. Gordon & Wei Li, 1999. "Government as a Discriminating Monopolist in the Financial Market: The Case of China," NBER Working Papers 7110, National Bureau of Economic Research, Inc.
    55. Roger Gordon & Wei Li, 2005. "Tax Structure in Developing Countries: Many Puzzles and a Possible Explanation," NBER Working Papers 11267, National Bureau of Economic Research, Inc.
    56. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc.
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    59. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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    63. Eijffinger, S.C.W. & Wagner, W.B., 2008. "Efficiency of capital taxation in an open economy : Tax competition versus tax exportation," Other publications TiSEM 6927cea9-042d-4ccf-b488-a, Tilburg University, School of Economics and Management.
    64. Libman, Alexander, 2004. "Мировой Опыт Оптимизации Налогообложения: Роль Налоговой Конкуренции И Оффшорных Центров В Мировом Хозяйстве [International Experience of Tax Optimization - The Role of Tax Competition and Offshore," MPRA Paper 17042, University Library of Munich, Germany.
    65. Heinz Handler & Andreas Knabe & Bertrand Koebel & Margit Schratzenstaller-Altzinger & Sven Wehke, 2005. "The Impact of Public Budgets on Overall Productivity Growth," WIFO Working Papers 255, WIFO.
    66. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    67. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    68. Michael Keen & Jenny Ligthart, 2006. "Information Sharing and International Taxation: A Primer," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(1), pages 81-110, January.
    69. Ramirez Verdugo, Arturo, 2005. "Tax Incentives and Business Investment: New Evidence from Mexico," MPRA Paper 2272, University Library of Munich, Germany, revised 04 Oct 2006.
    70. O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
    71. Rosanne Altshuler & Alan J. Auerbach & Michael Cooper & Matthew Knittel, 2008. "Understanding U.S. Corporate Tax Losses," NBER Working Papers 14405, National Bureau of Economic Research, Inc.
    72. Wang, Zi, 2020. "Multinational production and corporate taxes: A quantitative assessment," Journal of International Economics, Elsevier, vol. 126(C).
    73. Holger Görg & Hassan Molana & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Dundee Discussion Papers in Economics 198, Economic Studies, University of Dundee.
    74. John W. Diamond & George R. Zodrow & Thomas S. Neubig & Robert J. Carroll, 2014. "The Dynamic Economic Effects of a US Corporate Income Tax Rate Reduction," Working Papers 1405, Oxford University Centre for Business Taxation.
    75. Jin, Li & Kothari, S.P., 2008. "Effect of personal taxes on managers' decisions to sell their stock," Journal of Accounting and Economics, Elsevier, vol. 46(1), pages 23-46, September.
    76. Kevin S Markle, 2012. "A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries," Working Papers 1206, Oxford University Centre for Business Taxation.
    77. James R. Hines Jr., 2007. "Taxing Consumption and Other Sins," Journal of Economic Perspectives, American Economic Association, vol. 21(1), pages 49-68, Winter.
    78. Martin Feldstein, 1994. "Taxes, Leverage and the National Return on Outbound Foreign Direct Investment," NBER Working Papers 4689, National Bureau of Economic Research, Inc.
    79. Joanna Piotrowska & Werner Vanborren, 2008. "The corporate income tax rate-revenue paradox: Evidence in the EU," Taxation Papers 12, Directorate General Taxation and Customs Union, European Commission, revised Oct 2008.
    80. Ariel Burstein & Alexander Monge-Naranjo, 2007. "Foreign Know-How, Firm Control, and the Income of Developing Countries," NBER Working Papers 13073, National Bureau of Economic Research, Inc.
    81. Christian Keuschnigg & Martin Dietz, 2007. "A growth oriented dual income tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 191-221, April.
    82. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    83. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    84. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "Do tax havens divert economic activity?," Economics Letters, Elsevier, vol. 90(2), pages 219-224, February.
    85. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, vol. 60(8), pages 983-995.
    86. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    87. O. Amerighi & S. Peralta, 2007. "Exports Versus Horizontal Foreign Direct Investment with Profit Shifting," Working Papers 604, Dipartimento Scienze Economiche, Universita' di Bologna.

  32. James R. Hines Jr. & Hilary W. Hoynes & Alan B. Krueger, 2001. "Another Look at Whether a Rising Tide Lifts All Boats," NBER Working Papers 8412, National Bureau of Economic Research, Inc.

    Cited by:

    1. Federico Ravenna & Carl E. Walsh, 2012. "Screening and Labor Market Flows in a Model with Heterogeneous Workers," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 44(s2), pages 31-71, December.
    2. Luis Ayala & Olga Cantó & Juan G. Rodríguez, 2011. "Poverty and the business cycle: The role of the intra-household distribution of unemployment," Working Papers 222, ECINEQ, Society for the Study of Economic Inequality.
    3. Kuhnen, Camelia M., 2010. "Searching for Jobs: Evidence from MBA Graduates," MPRA Paper 21975, University Library of Munich, Germany.
    4. Marianne P. Bitler & Hilary W. Hoynes, 2010. "The State of Social Safety Net in the Post-Welfare Reform Era," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 71-147.
    5. Hilary W. Hoynes & Marianne E. Page & Ann Huff Stevens, 2006. "Poverty in America: Trends and Explanations," Journal of Economic Perspectives, American Economic Association, vol. 20(1), pages 47-68, Winter.
    6. Oreopoulos, Philip & Wachter, Till von & Heisz, Andrew, 2008. "The Short- and Long-Term Career Effects of Graduating in a Recession: Hysteresis and Heterogeneity in the Market for College Graduates," IZA Discussion Papers 3578, Institute of Labor Economics (IZA).
    7. Adamopoulou Effrosyni & Bobbio Emmanuele & Philippis Marta De & Giorgi Federico, 2019. "Reallocation and the Role of Firm Composition Effects on Aggregate Wage Dynamics," IZA Journal of Labor Economics, Sciendo & Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 8(1), pages 1-24, June.
    8. Christian Bredemeier & Roland Winkler, 2017. "The employment dynamics of different population groups over the business cycle," Applied Economics, Taylor & Francis Journals, vol. 49(26), pages 2545-2562, June.
    9. Johanna Catherine Maclean & Brady P. Horn & Jonathan H. Cantor, 2020. "Business Cycles And Admissions To Substance Abuse Treatment," Contemporary Economic Policy, Western Economic Association International, vol. 38(1), pages 139-154, January.
    10. Kuan Xu & Ian Irvine, 2002. "Crime, Punishment and the Measurement of Poverty in the United States, 1979-1997," LIS Working papers 333, LIS Cross-National Data Center in Luxembourg.
    11. Daniel Sullivan & Till von Wachter, 2007. "Mortality, Mass-Layoffs, and Career Outcomes: An Analysis using Administrative Data," NBER Working Papers 13626, National Bureau of Economic Research, Inc.
    12. Felix Koenig & Alan Manning & Barbara Petrongolo, 2016. "Reservation Wages and the Wage Flexibility Puzzle," Working Papers 787, Queen Mary University of London, School of Economics and Finance.
    13. Gustavo A. Marrero & Juan G. Rodriguez, 2012. "Macroeconomic determinants of inequality of opportunity and effort in the US: 1970-2009," Working Papers 249, ECINEQ, Society for the Study of Economic Inequality.
    14. Marianne Bitler & Hilary Hoynes, 2013. "The More Things Change, the More They Stay the Same? The Safety Net and Poverty in the Great Recession," NBER Working Papers 19449, National Bureau of Economic Research, Inc.
    15. Robert Pollin & Jeannette Wicks-Lim & Heidi Garrett-Peltier, 2009. "Green Prosperity: How Clean-Energy Policies Can Fight Poverty and Raise Living Standards in the United States," Published Studies green_prosperity, Political Economy Research Institute, University of Massachusetts at Amherst.
    16. Davis, Elizabeth E. & Bosley, Stacie A., 2005. "THE IMPACT OF THE 1990s ECONOMIC BOOM ON LESS-EDUCATED WORKERS IN RURAL AMERICA," Working Papers 18918, Oregon State University, Rural Poverty Research Center (RPRC).
    17. Blanchflower, David G. & Oswald, Andrew J., 2005. "The Wage Curve Reloaded," IZA Discussion Papers 1665, Institute of Labor Economics (IZA).
    18. Marianne Bitler & Hilary Hoynes, 2015. "Heterogeneity in the Impact of Economic Cycles and the Great Recession: Effects within and across the Income Distribution," American Economic Review, American Economic Association, vol. 105(5), pages 154-160, May.
    19. Mary C. Daly & Bart Hobijn & Theodore S. Wiles, 2011. "Aggregate real wages: macro fluctuations and micro drivers," Working Paper Series 2011-23, Federal Reserve Bank of San Francisco.
    20. Harry J. Holzer & Paul Offner, 2001. "Trends in Employment Outcomes of Young Black Men, 1979-2000," JCPR Working Papers 245, Northwestern University/University of Chicago Joint Center for Poverty Research.
    21. Kenya L. Covington, 2015. "Poverty Suburbanization: Theoretical Insights and Empirical Analyses," Social Inclusion, Cogitatio Press, vol. 3(2), pages 71-90.
    22. Blanchflower, David G. & Oswald, Andrew J., 2006. "The Wage Curve: An Entry Written for the New Palgrave, 2nd Edition," IZA Discussion Papers 2138, Institute of Labor Economics (IZA).
    23. Andrea Kutinova, 2006. "The Effects of Unemployment on Childbearing," Working Papers in Economics 06/12, University of Canterbury, Department of Economics and Finance.
    24. Hilary Hoynes & Douglas L. Miller & Jessamyn Schaller, 2012. "Who Suffers during Recessions?," Journal of Economic Perspectives, American Economic Association, vol. 26(3), pages 27-48, Summer.
    25. Delaney, Judith M. & Devereux, Paul J., 2017. "More Education, Less Volatility? The Effect of Education on Earnings Volatility over the Life Cycle," IZA Discussion Papers 11107, Institute of Labor Economics (IZA).
    26. Dahlberg, Matz & Martén, Linna & Öckert, Björn, 2021. "Who recovers from a job loss? The importance of cognitive and non-cognitive skills," Working Paper Series 2021:2, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    27. Davis, Elizabeth E. & Bosley, Stacie A., 2002. "The Impact Of The 1990s Economic Boom On Less-Educated Workers In Rural America: Did The Rising Tide Lift All Boats?," 2002 Annual meeting, July 28-31, Long Beach, CA 19657, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    28. Donggyun Shin & Kwanho Shin, 2003. "Why Are The Wages of Job Stayers Procyclical?," ISER Discussion Paper 0573, Institute of Social and Economic Research, Osaka University.
    29. Johanna Catherine Maclean & Reginald Covington & Asia Sikora Kessler, 2016. "Labor Market Conditions at School-Leaving: Long-Run Effects on Marriage and Fertility," Mathematica Policy Research Reports 6269574df40540b8b0a020bd3, Mathematica Policy Research.
    30. Camilo Morales-Jimenez, 2017. "The Cyclical Behavior of Unemployment and Wages under Information Frictions," 2017 Meeting Papers 366, Society for Economic Dynamics.
    31. Mark D. Partridge & Dan S. Rickman, 2007. "Distance from Urban Agglomeration Economies and Rural Poverty," Economics Working Paper Series 0705, Oklahoma State University, Department of Economics and Legal Studies in Business.
    32. Andreas Mueller, 2014. "Separations, Sorting and Cyclical Unemployment," 2014 Meeting Papers 404, Society for Economic Dynamics.
    33. Marianne Bitler & Hilary W. Hoynes, 2006. "Welfare Reform and Indirect Impacts on Health," NBER Working Papers 12642, National Bureau of Economic Research, Inc.
    34. Anderson, Gordon, 2012. "Boats and tides and "trickle down" theories: What economists presume about wellbeing when they employ stochastic process theory in modeling behavior," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 6, pages 1-44.
    35. Ayako Kondo, 2015. "Differential effects of graduating during a recession across gender and race," IZA Journal of Labor Economics, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-24, December.
    36. Yuji Genda & Ayako Kondo & Souichi Ohta, 2010. "Long-Term Effects of a Recession at Labor Market Entry in Japan and the United States," Journal of Human Resources, University of Wisconsin Press, vol. 45(1).
    37. Kevin x.d. Huang & Munechika Katayama & Mototsugu Shintani & Takayuki Tsuruga, 2017. "Sticky-Wage Models and Knowledge Capital: A Note," Vanderbilt University Department of Economics Working Papers 17-00006, Vanderbilt University Department of Economics.
    38. Marianne P. Bitler & Hilary W. Hoynes, 2010. "The state of the safety net in the post-welfare reform era," Working Paper Series 2010-31, Federal Reserve Bank of San Francisco.
    39. Anton Nilsson, 2015. "Who suffers from unemployment? The role of health and skills," IZA Journal of Labor Policy, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 4(1), pages 1-24, December.
    40. Seth B. Carpenter & William M. Rodgers III, 2004. "The disparate labor market impacts of monetary policy," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 23(4), pages 813-830.
    41. Christodoulopoulou, Styliani & Kouvavas, Omiros, 2022. "Wages, compositional effects and the business cycle," Working Paper Series 2653, European Central Bank.
    42. Daniel Suryadarma & Rima Prama Artha & Asep Suryahadi & Sudarno Sumarto, 2005. "A Reassessment of Inequality and Its Role in Poverty Reduction in Indonesia," Development Economics Working Papers 22543, East Asian Bureau of Economic Research.
    43. Kenneth E. Poole & Allison Forbes & Nichelle Williams, 2023. "Applied Regional Economic Research Can Improve Development Strategies and Drive Better Outcomes," Economic Development Quarterly, , vol. 37(1), pages 85-95, February.
    44. Davis, Elizabeth E. & Connolly, Laura S. & Weber, Bruce A., 2003. "Local Labor Market Conditions and the Jobless Poor: How Much Does Local Job Growth Help in Rural Areas?," Journal of Agricultural and Resource Economics, Western Agricultural Economics Association, vol. 28(3), pages 1-16, December.
    45. Luis Ayala & Olga Cantó & Juan G. Rodríguez, 2017. "Poverty and the business cycle: A regional panel data analysis for Spain using alternative measures of unemployment," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 15(1), pages 47-73, March.
    46. Jonathan A. Parker & Annette Vissing-Jorgensen, 2010. "The Increase in Income Cyclicality of High-Income Households and Its Relation to the Rise in Top Income Shares," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 1-70.
    47. Andrea Menclova, 2013. "The Effects of Unemployment on Prenatal Care Use and Infant Health," Journal of Family and Economic Issues, Springer, vol. 34(4), pages 400-420, December.
    48. Erin E. George & Jessica Milli & Sophie Tripp, 2022. "Worse than a double whammy: The intersectional causes of wage inequality between women of colour and White men over time," LABOUR, CEIS, vol. 36(3), pages 302-341, September.
    49. D. Audenaert & J. Bardaji & R. Lardeux & M. Orand & M. Sicsic, 2014. "Wage Resilience in France since the Great Recession," Documents de Travail de l'Insee - INSEE Working Papers g2014-11, Institut National de la Statistique et des Etudes Economiques.
    50. Marta de la Cuesta-González & Cristina Ruza & José M. Rodríguez-Fernández, 2020. "Rethinking the Income Inequality and Financial Development Nexus. A Study of Nine OECD Countries," Sustainability, MDPI, vol. 12(13), pages 1-18, July.
    51. Bogusław Fiedor, 2023. "Ewolucja kapitalizmu a idea naturalnego porządku ekonomicznego," Ekonomista, Polskie Towarzystwo Ekonomiczne, issue 3, pages 315-332.
    52. Michele Hoyman & Jamie McCall & Laurie Paarlberg & John Brennan, 2016. "Considering the Role of Social Capital for Economic Development Outcomes in U.S. Counties," Economic Development Quarterly, , vol. 30(4), pages 342-357, November.
    53. Mary C. Daly & Bart Hobijn, 2016. "The intensive and extensive margins of real wage adjustment," Working Paper Series 2016-4, Federal Reserve Bank of San Francisco.
    54. Kim, Jongsung & Tebaldi, Edinaldo, 2009. "The Immigrants Odds of Slipping into Poverty during Business Cycles: Double Jeopardy?," MPRA Paper 15276, University Library of Munich, Germany.

  33. Alan J. Auerbach & James R. Hines Jr., 2001. "Perfect Taxation with Imperfect Competition," NBER Working Papers 8138, National Bureau of Economic Research, Inc.

    Cited by:

    1. Kory Kroft & Jean-William Laliberté & René Leal-Vizcaíno & Matthew J Notowidigdo, 2024. "Salience and Taxation with Imperfect Competition," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 91(1), pages 403-437.
    2. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
    3. Sheshinski, Eytan, 2006. "Optimum Commodity Taxation in Pooling Equilibria," MPRA Paper 54717, University Library of Munich, Germany, revised 2007.
    4. Ali Abcha, 2014. "Imperfect competition, government spending and estimated markup," Working Papers hal-04141357, HAL.
    5. Sen, Debapriya & Stamatopoulos, Giorgos, 2013. "Decreasing returns, patent licensing and price-reducing taxes," MPRA Paper 46246, University Library of Munich, Germany.
    6. Ana-Isabel Guerra & Laura Varela-Candamio & Jesús López-Rodríguez, 2022. "Tax reforms in Spain: efficiency levels and distributional patterns," Economic Systems Research, Taylor & Francis Journals, vol. 34(1), pages 41-68, January.
    7. Muhammad Fawdy Renardi Wahyu & Ardyanto Fitrady, 2023. "Optimal Tax Rate Of Cigarette Excise Tax In Indonesia," Gadjah Mada Economics Working Paper Series 202303001, Department of Economics, Faculty of Economics and Business, Universitas Gadjah Mada.
    8. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    9. McCalman, Phillip, 2023. "Robust trade policy to offset foreign market power," European Economic Review, Elsevier, vol. 154(C).
    10. Saku Aura & Thomas Davidoff, 2005. "Optimal Commodity Taxation When Land and Structures Must Be Taxed at the Same Rate," Working Papers 0505, Department of Economics, University of Missouri.
    11. Zrinka Lukač, 2023. "Optimal taxation of a perfectly competitive firm with Cobb–Douglas production function as a bilevel programming problem," Central European Journal of Operations Research, Springer;Slovak Society for Operations Research;Hungarian Operational Research Society;Czech Society for Operations Research;Österr. Gesellschaft für Operations Research (ÖGOR);Slovenian Society Informatika - Section for Operational Research;Croatian Operational Research Society, vol. 31(3), pages 891-909, September.
    12. Arefiev, Nikolay & Baron, Tatyana, 2006. "Capital Taxation and Rent Seeking," MPRA Paper 9988, University Library of Munich, Germany.

  34. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.

    Cited by:

    1. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
    2. Olarreaga, Marcelo & Lederman, Daniel & Payton, Lucy, 2006. "Export Promotion Agencies: What Works and What Doesn't," CEPR Discussion Papers 5810, C.E.P.R. Discussion Papers.

  35. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.

    Cited by:

    1. Graber, Michael & Mogstad, Magne & Torsvik, Gaute & Vestad, Ola, 2022. "Behavioural responses to income taxation in Norway," Memorandum 4/2022, Oslo University, Department of Economics.
    2. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc.
    3. James Alm, 2017. "Is Economics Useful for Public Policy?," Working Papers 1702, Tulane University, Department of Economics.
    4. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    5. Alali, Walid Y & Ellalee, Haider, 2022. "A Welfare and Pass-Through Effects of Regulations within Imperfect Competition," EconStor Preprints 268756, ZBW - Leibniz Information Centre for Economics.
    6. Hanushek, Eric & Leung, Charles Ka Yui & Yilmaz, Kuzey, 2014. "Borrowing Constraints, College Aid, and Intergenerational Mobility," MPRA Paper 54238, University Library of Munich, Germany.
    7. Chung Tran & Sebastian Wende, 2017. "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics 2017-652, Australian National University, College of Business and Economics, School of Economics.
    8. James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
    9. James Alm, 2018. "What are the Costs of a New Tax Administration? The Case of a Personal Income Tax in Kuwait," Working Papers 1804, Tulane University, Department of Economics.
    10. Leslie Reinhorn, 2012. "Optimal taxation with monopolistic competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 216-236, April.
    11. James B. Davies & Jinli Zeng & Jie Zhang, 2009. "Time-consistent taxation in a dynastic family model with human and physical capital and a balanced government budget," Canadian Journal of Economics, Canadian Economics Association, vol. 42(3), pages 1023-1049, August.
    12. Patricia Apps & Ray Rees, 2007. "The Taxation of Couples," CEPR Discussion Papers 559, Centre for Economic Policy Research, Research School of Economics, Australian National University.
    13. Ghironi, Fabio & Chugh, Sanjay K., 2015. "Optimal Fiscal Policy with Endogenous Product Variety," CEPR Discussion Papers 10674, C.E.P.R. Discussion Papers.
    14. Nicola Branzoli & Elena Pisano & Ernesto Zangari & Giovanna Messina & Giacomo Ricotti, 2020. "The taxation of savings: The Italian system and international comparison," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2020(1), pages 7-54.
    15. Torben M. Andersen, 2020. "Taxation of capital income in overlapping generations economies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(5), pages 1245-1261, September.
    16. Javier Coto-Martínez & Carlos Garriga & Fernando Sánchez-Losada, 2007. "Optimal Taxation with Imperfect Competition and Aggregate Returns to Specialization," Journal of the European Economic Association, MIT Press, vol. 5(6), pages 1269-1299, December.
    17. Stefan Homburg, 2004. "A New Approach to Optimal Commodity Taxation," CESifo Working Paper Series 1231, CESifo.
    18. Kleven, Henrik Jacobsen, 2004. "Optimum taxation and the allocation of time," Journal of Public Economics, Elsevier, vol. 88(3-4), pages 545-557, March.
    19. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    20. Anderson, Nathan B., 2012. "Market value assessment and idiosyncratic tax-price risk: Understanding the consequences of alternative definitions of the property tax base," Regional Science and Urban Economics, Elsevier, vol. 42(4), pages 545-560.
    21. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
    22. Claudio Agostini, 2004. "Tax Interdependence in American States," Econometric Society 2004 Latin American Meetings 155, Econometric Society.
    23. Louis Kaplow, 2019. "Market Power and Income Taxation," NBER Working Papers 25578, National Bureau of Economic Research, Inc.
    24. Louis Kaplow, 2006. "Optimal Income Transfers," NBER Working Papers 12284, National Bureau of Economic Research, Inc.
    25. James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
    26. Michael MITSOPOULOS & Theodore PELAGIDIS, 2021. "Labor Taxation And Investment In Developed Countries. The Impact On Employment," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(2), pages 13-31, June.
    27. Robin Boadway & Jean-Francois Tremblay, 2008. "Pigouvian Taxation In A Ramsey World," Working Paper 1167, Economics Department, Queen's University.
    28. Karsten Staehr, 2008. "Estimates of employment and welfare effects of personal labour income taxation in a flat-tax country : The case of Estonia," Bank of Estonia Working Papers 2008-03, Bank of Estonia, revised 30 Oct 2008.
    29. Kenneth L. Judd, 2002. "Capital-Income Taxation with Imperfect Competition," American Economic Review, American Economic Association, vol. 92(2), pages 417-421, May.
    30. Tanya P. Todorova, 2019. "Government Budget Balance And Economic Growth," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 13(1), pages 114-127.
    31. Colombo, Luca & Labrecciosa, Paola & Walsh, Patrick Paul, 2006. "Optimal corporation tax: an I.O. approach," LSE Research Online Documents on Economics 6719, London School of Economics and Political Science, LSE Library.
    32. Patrick Kline & Enrico Moretti, 2013. "People, Places and Public Policy: Some Simple Welfare Economics of Local Economic Development Programs," NBER Working Papers 19659, National Bureau of Economic Research, Inc.
    33. Anna D'Annunzio & Antonio Russo, 2022. "Welfare-Enhancing Taxation and Price Discrimination," CESifo Working Paper Series 10007, CESifo.
    34. Bird, Richard M., 2008. "Tax challenges facing developing countries," Working Papers 08/als1, National Institute of Public Finance and Policy.
    35. Schoefer, Benjamin, 2010. "Regulation and taxation: A complementarity," Journal of Comparative Economics, Elsevier, vol. 38(4), pages 381-394, December.
    36. Junichi Minagawa & Thorsten Upmann, 2016. "Optimal Taxation under a Consumption Target," CESifo Working Paper Series 6067, CESifo.
    37. Fan, Simon & Pang, Yu & Pestieau, Pierre, 2019. "A model of the optimal allocation of government expenditures," LIDAM Reprints CORE 3084, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    38. Gebhard Kirchgässner, 2004. "Die Bedeutung der Körperschaftssteuer: Theoretische Überlegungen, die internationale Entwicklung und die Situation in der Schweiz," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 59(03), pages 239-272, September.
    39. Kothenburger, Marko, 2007. "Ex-post redistribution in a federation: Implications for corrective policy," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 481-496, April.
    40. Blank, Rebecca M., 2002. "Can equity and efficiency complement each other?," Labour Economics, Elsevier, vol. 9(4), pages 451-468, September.
    41. Hans Jarle Kind & Marko Köthenbürger & Guttorm Schjelderup, 2008. "Efficiency Enhancing Taxation in Two-sided Markets," CESifo Working Paper Series 2262, CESifo.
    42. Tessa Conroy & Harvey Cutler & Stephan Weiler, 2016. "The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases," Growth and Change, Wiley Blackwell, vol. 47(2), pages 276-295, June.
    43. Christian Gillitzer & Henrik Jacobsen Kleven & Joel Slemrod, 2017. "A Characteristics Approach to Optimal Taxation: Line Drawing and Tax‐Driven Product Innovation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 119(2), pages 240-267, April.
    44. Helmut M. Dietl & Markus Lang & Stephan Werner, 2009. "Social Welfare in Sports Leagues with Profit‐Maximizing and/or Win‐Maximizing Clubs," Southern Economic Journal, John Wiley & Sons, vol. 76(2), pages 375-396, October.
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    46. Robert Moffitt, 2002. "Milton Friedman, the Negative Income Tax, and the Evolution of US Welfare Policy," Economics Working Paper Archive 486, The Johns Hopkins University,Department of Economics.
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    2. Patrick Bolton & Hui Chen & Neng Wang, 2011. "A Unified Theory of Tobin's q, Corporate Investment, Financing, and Risk Management," Journal of Finance, American Finance Association, vol. 66(5), pages 1545-1578, October.
    3. Vu, Hoang Duong & Pavelková, Drahomíra, 2023. "Determinants of profit repatriation: Evidence from the Czech Republic and OECD countries as a group," Structural Change and Economic Dynamics, Elsevier, vol. 67(C), pages 58-68.
    4. Kari, Seppo, 2015. "Corporate tax in an international environment - Problems and possible remedies," Working Papers 62, VATT Institute for Economic Research.
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    9. Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series 2503, CESifo.
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    15. Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.
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    38. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
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    46. Schanz, Sebastian, 2007. "Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Österreich," arqus Discussion Papers in Quantitative Tax Research 23, arqus - Arbeitskreis Quantitative Steuerlehre.
    47. Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.
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    51. Yeltsin Tafur & Eric Lilford & Roberto F. Aguilera, 2022. "Assessing the risk of foreign investment within the petroleum sector of South America," SN Business & Economics, Springer, vol. 2(6), pages 1-32, June.
    52. Bridgman, Benjamin, 2014. "Do intangible assets explain high U.S. foreign direct investment returns?," Journal of Macroeconomics, Elsevier, vol. 40(C), pages 159-171.
    53. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    54. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    55. Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.
    56. Tajika, Eiji & 田近, 栄治 & Nakatani, Ryota & 中谷, 亮太, 2008. "Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals," Discussion Papers 2008-04, Graduate School of Economics, Hitotsubashi University.
    57. Muhammad Tahir & Haslindar Ibrahim & Abdul Hadi Zulkafli & Muhammad Mushtaq, 2020. "Influence of Exchange Rate Fluctuations and Credit Supply on Dividend Repatriation Policy of U.S. Multinational Corporations," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 9(special i), pages 267-290.
    58. Hansen, Erwin & Wagner, Rodrigo, 2022. "The reinvestment by multinationals as a capital flow: Crises, imbalances, and the cash-based current account," Journal of International Money and Finance, Elsevier, vol. 124(C).
    59. Randall Morck, 2009. "The Riddle of the Great Pyramids," NBER Working Papers 14858, National Bureau of Economic Research, Inc.
    60. Harry Grubert, 2009. "MNC Dividends, Tax Holidays and the Burden of the Repatriation Tax: Recent Evidence," Working Papers 0927, Oxford University Centre for Business Taxation.
    61. Madhuparna Kolay, 2018. "Stockholder Wealth Effects of Corporate Inversions: Is It just Tax or Does Governance Matter too?," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 83-97, November.
    62. Schanz, Sebastian & Schmidt, Günter & Dinh, Hai-Dung & Kersch, Mike, 2012. "Problems in taxation: An optimization approach for loss offset options," arqus Discussion Papers in Quantitative Tax Research 131, arqus - Arbeitskreis Quantitative Steuerlehre.
    63. Leslie A. Robinson & Phillip C. Stocken, 2013. "Location of Decision Rights Within Multinational Firms," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1261-1297, December.
    64. Bradley, Sebastien, 2012. "Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?," School of Economics Working Paper Series 2012-10, LeBow College of Business, Drexel University.
    65. Villegas, F. & Ouenniche, J., 2008. "A general unconstrained model for transfer pricing in multinational supply chains," European Journal of Operational Research, Elsevier, vol. 187(3), pages 829-856, June.
    66. Mr. Alexander Lehmann & Mr. Ashoka Mody, 2004. "International Dividend Repatriations," IMF Working Papers 2004/005, International Monetary Fund.

  37. 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.

    Cited by:

    1. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    2. Eijffinger, S.C.W. & Wagner, W.B., 2001. "Taxation if Capital is Not Perfectly Mobile : Tax Competition versus Tax Exportation," Other publications TiSEM d32de08d-4d3f-4456-baf9-a, Tilburg University, School of Economics and Management.
    3. Gaëtan Nicodème, 2006. "Corporate tax competition and coordination in the European Union: What do we know? Where do we stand?," European Economy - Economic Papers 2008 - 2015 250, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    4. Peter Vaz da Fonseca & Michele Nascimento Juca, 2020. "The Influence of Taxes on Foreign Direct Investment: Systematic Literature Review and Bibliometric Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 55-77.
    5. Art Durnev & Ruben Enikolopov & Maria Petrova & Veronica Santarosa, 2012. "Politics, instability, and international investment flows," Working Papers w0190, New Economic School (NES).
    6. Ruud A. de Mooij & Sjef Ederveen, 2008. "Corporate Tax Elasticities A Reader’s Guide to Empirical Findings," Working Papers 0822, Oxford University Centre for Business Taxation.
    7. Amiti, Mary & Smarzynska Javorcik, Beata, 2008. "Trade costs and location of foreign firms in China," Journal of Development Economics, Elsevier, vol. 85(1-2), pages 129-149, February.
    8. Silvia Rocha-Akis, 2006. "Labour tax policies and strategic offshoring under unionised oligopoly," Department of Economics Working Papers wuwp099, Vienna University of Economics and Business, Department of Economics.
    9. Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
    10. Travis Chow & Sterling Huang & Kenneth J. Klassen & Jeffrey Ng, 2022. "The Influence of Corporate Income Taxes on Investment Location: Evidence from Corporate Headquarters Relocations," Management Science, INFORMS, vol. 68(2), pages 1404-1425, February.
    11. Jarkko Harju & Tuomas Kosonen, 2013. "The Impact of Tax Incentives on the Economic Activity of Entrepreneurs," CESifo Working Paper Series 4259, CESifo.
    12. Saskia Kohlhase & Jochen Pierk, 2020. "The effect of a worldwide tax system on tax management of foreign subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1312-1330, October.
    13. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
    14. Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020. "The role of tax system complexity on foreign direct investment allocation," Working Papers 2020029, University of Ferrara, Department of Economics.
    15. Jacob Funk Kirkegaard, 2012. "Transactions: A New Look at Services Sector Foreign Direct Investment in Asia," Working Paper Series WP12-16, Peterson Institute for International Economics.
    16. Polemis, Michael L. & Fafaliou, Irene, 2015. "Electricity regulation and FDIs spillovers in the OECD: A panel data econometric approach," The Journal of Economic Asymmetries, Elsevier, vol. 12(2), pages 110-123.
    17. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers 13132, National Bureau of Economic Research, Inc.
    18. Durnev, Art & Enikolopov, Ruben & Petrova, Maria & Santarosa, Veronica, 2015. "Politics, instability, and composition of international investment flows," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 299-324.
    19. Ronald B. Davies, 2010. "The Silver Lining of Red Tape," The Institute for International Integration Studies Discussion Paper Series iiisdp328, IIIS.
    20. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    21. Rogers, Cynthia L. & Wu, Chen, 2012. "Employment by foreign firms in the U.S.: Do state incentives matter?," Regional Science and Urban Economics, Elsevier, vol. 42(4), pages 664-680.
    22. Petutschnig, Matthias, 2017. "Future orientation and taxes: Evidence from big data," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 14-31.
    23. Pourya Darnihamedani & Joern Hendrich Block & Jolanda Hessels & Aram Simonyan, 2015. "Start-up Costs, Taxes and Innovative Entrepreneurship," Tinbergen Institute Discussion Papers 15-013/VII, Tinbergen Institute.
    24. Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    25. Mihir C. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and the Domestic Capital Stock," NBER Working Papers 11075, National Bureau of Economic Research, Inc.
    26. Guntram Wolff, 2007. "Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?," Open Economies Review, Springer, vol. 18(3), pages 327-346, July.
    27. Razin, Assaf & Sadka, Efraim, 2006. "Vying for Foreign Direct Investment: An EU-Type Model of Tax Competition," CEPR Discussion Papers 5511, C.E.P.R. Discussion Papers.
    28. Razin, Assaf & Sadka, Efraim, 2007. "Productivity and Taxes as Drivers of FDI," CEPR Discussion Papers 6299, C.E.P.R. Discussion Papers.
    29. Feulefack Kemmanang, Ludovic, 2021. "Does resource dependence cushion the impact of thin capitalization rules on foreign investment inflows? Evidence from Africa," Resources Policy, Elsevier, vol. 72(C).
    30. De Simone, Lisa, 2016. "Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 145-165.
    31. Assaf Razin & Yona Rubinstein & Efraim Sadka, 2005. "Corporate Taxation and Bilateral FDI with Threshold Barriers," NBER Working Papers 11196, National Bureau of Economic Research, Inc.
    32. Bruce Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 33(4), pages 383-403, December.
    33. Christian Keuschnigg, 2008. "Corporate Taxation and the Welfare State," University of St. Gallen Department of Economics working paper series 2008 2008-18, Department of Economics, University of St. Gallen.
    34. Haufler, Andreas & Persson, Lars & Norbäck, Pehr-Johan, 2012. "Entrepreneurial innovations and taxation," CEPR Discussion Papers 9157, C.E.P.R. Discussion Papers.
    35. Sebastian Krautheim & Tim Schmidt-Eisenlohr, 2012. "Wages and International Tax Competition," CESifo Working Paper Series 3867, CESifo.
    36. Suborna Barua & Junnatun Naym & Hazera-Tun-Nessa, 2017. "Economic Climate, Infrastructure and FDI: Global Evidence with New Dimensions," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 31-48, June.
    37. Feld, Lars P. & Heckemeyer, Jost Henrich, 2008. "FDI and Taxation: A Meta-Study," ZEW Discussion Papers 08-128, ZEW - Leibniz Centre for European Economic Research.
    38. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
    39. Fischer, Leonie & Heckemeyer, Jost H. & Spengel, Christoph & Steinbrenner, Daniela, 2021. "Tax policies in a transition to a knowledge-based economy: The effective tax burden of companies and highly skilled labour," ZEW Discussion Papers 21-096, ZEW - Leibniz Centre for European Economic Research.
    40. Christos Kotsogiannis & Konstantinos Serfes, 2008. "Public Goods and Tax Competition in a Two-Sided Market," Discussion Papers 0808, University of Exeter, Department of Economics.
    41. Klein, Daniel & Ludwig, Christopher A. & Nicolay, Katharina & Spengel, Christoph, 2021. "Quantifying the OECD BEPS indicators: An update to BEPS Action 11," ZEW Discussion Papers 21-013, ZEW - Leibniz Centre for European Economic Research.
    42. Malcolm Baker & C. Fritz Foley & Jeffrey Wurgler, 2004. "The Stock Market and Investment: Evidence from FDI Flows," NBER Working Papers 10559, National Bureau of Economic Research, Inc.
    43. Arie Pratama, 2020. "Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 24(2), pages 185-200.
    44. Yue Maggie Zhou, 2015. "Supervising Across Borders: The Case of Multinational Hierarchies," Organization Science, INFORMS, vol. 26(1), pages 277-292, February.
    45. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
    46. Yasheng Huang & Li Jin & Yi Qian, 2010. "Does Ethnicity Pay," NBER Working Papers 16294, National Bureau of Economic Research, Inc.
    47. Vickneswaran Anojan, 2018. "Tax Revenue, Total Expense, Gross Domestic Production and Budget Deficit: A Study in Sri Lanka," Accounting and Finance Research, Sciedu Press, vol. 7(4), pages 1-17, November.
    48. Mr. Manmohan S. Kumar & Mr. Dennis P. Quinn, 2012. "Globalization and Corporate Taxation," IMF Working Papers 2012/252, International Monetary Fund.
    49. Zhiyong An, 2012. "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 660-676, October.
    50. Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2011. "International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions," Discussion Papers 1109, University of Exeter, Department of Economics.
    51. Lammertjan Dam & Bert Scholtens & Elmer Sterken, 2007. "Corporate Governance and International Location Decisions of Multinational Enterprises," Corporate Governance: An International Review, Wiley Blackwell, vol. 15(6), pages 1330-1347, November.
    52. Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.
    53. Isil Erel & Rose C. Liao & Michael S. Weisbach, 2009. "World Markets for Mergers and Acquisitions," NBER Working Papers 15132, National Bureau of Economic Research, Inc.
    54. Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A., 2015. "The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 182-202.
    55. Radulescu Irina Gabriela, 2014. "New Offshore Locations In The European Union," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 306-310, May.
    56. Silvia Rocha-Akis & Ronnie Schöb, 2010. "Welfare Policy in the Presence of Unionised Labour and Internationally Mobile Firms," CESifo Working Paper Series 3032, CESifo.
    57. Mr. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 2006/161, International Monetary Fund.
    58. Hale Akbulut & Ahmet Burcin Yereli, 2017. "FDI and Indirect Taxes - Sector Approach: The Case of Turkey," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 112-118.
    59. De Simone, Lisa & Olbert, Marcel & Spengel, Christoph, 2019. "Is mandatory country-by-country reporting effective? Early evidence on the economic responses by multinational firms," ZEW policy briefs 5/2019, ZEW - Leibniz Centre for European Economic Research.
    60. Zodrow, George R., 2010. "Capital Mobility and Capital Tax Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 865-901, December.
    61. Eda Bal k o lu & Ba ak Dalg c & Burcu Fazl o lu, 2016. "Does Foreign Capital Increase Tax Revenue: The Turkish Case," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 776-781.
    62. Irfan-Ullah & Farid Ullah Khan, 2014. "Cointegration Analysis of Indirect Taxes and Fiscal Deficit in Pakistan," Journal of Public Policy & Governance, Research Academy of Social Sciences, vol. 1(1), pages 1-6.
    63. Przemysław Kulawczuk, 2005. "Konkurencja podatkowa i socjalna o zagraniczne inwestycje bezpośrednie w przemyśle Europy Środkowej," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 10, pages 53-75.
    64. Lee Branstetter & Kamal Saggi, 2011. "Intellectual Property Rights, Foreign Direct Investment and Industrial Development," Economic Journal, Royal Economic Society, vol. 121(555), pages 1161-1191, September.
    65. Arita, Shawn & Tanaka, Kiyoyasu, 2013. "FDI and investment barriers in developing economies," IDE Discussion Papers 431, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    66. Antoni Chrzonstowski, 2021. "Ocena atrakcyjności inwestycyjnej kraju z uwagi na koszt ubezpieczeń społecznych," Bank i Kredyt, Narodowy Bank Polski, vol. 52(1), pages 37-76.
    67. Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
    68. Dandapani, Krishnan & Hibbert, Ann Marie & Lawrence, Edward R., 2020. "The Shareholder's response to a firm's first international acquisition," Journal of Banking & Finance, Elsevier, vol. 118(C).
    69. Ariel Burstein & Alexander Monge-Naranjo, 2007. "Foreign Know-How, Firm Control, and the Income of Developing Countries," NBER Working Papers 13073, National Bureau of Economic Research, Inc.
    70. Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, New Economic School (NES).
    71. Brooks, Douglas H. & Roland-Holst, David & Zhai, Fan, 2008. "Behavioral and empirical perspectives on FDI: International capital allocation across Asia," Journal of Asian Economics, Elsevier, vol. 19(1), pages 40-52, February.
    72. Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2023. "How do corporate tax rates alter conforming tax avoidance?," arqus Discussion Papers in Quantitative Tax Research 277, arqus - Arbeitskreis Quantitative Steuerlehre.
    73. Rodríguez-Pose, Andrés & Ezcurra, Roberto, 2013. "Does economic globalization a ffect regional inequality? A cross-country analysis," CEPR Discussion Papers 9557, C.E.P.R. Discussion Papers.
    74. Hansen, Erwin & Wagner, Rodrigo, 2022. "The reinvestment by multinationals as a capital flow: Crises, imbalances, and the cash-based current account," Journal of International Money and Finance, Elsevier, vol. 124(C).
    75. International Monetary Fund, 2005. "Trade Costs and Location of Foreign Firms in China," IMF Working Papers 2005/055, International Monetary Fund.
    76. Chang Woon Nam & Doina Radulescu & Doina Maria Radulescu, 2005. "Effects of Corporate Tax Reforms on SMEs’ Investment Decisions under the Particular Consideration of Inflation," CESifo Working Paper Series 1478, CESifo.
    77. Huizinga, Harry & Laeven, Luc, 2007. "International Profit Shifting within European Multinationals," CEPR Discussion Papers 6048, C.E.P.R. Discussion Papers.
    78. Amina Lahrèche-Révil, 2006. "Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States," Working Papers 2006-11, CEPII research center.
    79. Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, Center for Economic and Financial Research (CEFIR).
    80. Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute.
    81. Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    82. Nuri BALTACI & Muhammet ÞAHÝN, 2016. "Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries," Turkish Economic Review, KSP Journals, vol. 3(4), pages 642-651, December.
    83. Ruud A. de Mooij & Sjef Ederveen, 2006. "What a difference does it make? Understanding the empirical literature on taxation and international capital flows," European Economy - Economic Papers 2008 - 2015 261, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.

  38. James R. Hines, Jr., 2000. "Nonprofit Business Activity and the Unrelated Business Income Tax," NBER Working Papers 6820, National Bureau of Economic Research, Inc.

    Cited by:

    1. Mihir A. Desai & Robert J. Yetman, 2005. "Constraining Managers without Owners: Governance of the Not-for-Profit Enterprise," NBER Working Papers 11140, National Bureau of Economic Research, Inc.
    2. Jonathan Oxley, 2021. "Does Additional Mandatory Reporting Alter Charity or Donor Behavior?---Examining the 2006 Pension Protection Act," Working Papers wp2021_01_02, Department of Economics, Florida State University.
    3. Nicolas J. Duquette, 2013. "Do Tax Incentives Affect Charitable Contributions? Evidence from Public Charitiesâ Reported Revenues," 2013 Papers pdu359, Job Market Papers.
    4. Maxim Sinitsyn & Burton A. Weisbrod, 2008. "Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities," Journal of Institutional and Theoretical Economics (JITE), Mohr Siebeck, Tübingen, vol. 164(4), pages 727-750, December.
    5. Oxley, Jonathan, 2022. "Does additional mandatory reporting alter charity or donor behavior? Examining the 2006 Pension Protection Act," Journal of Economic Behavior & Organization, Elsevier, vol. 200(C), pages 738-751.

  39. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.

    Cited by:

    1. Ronald B. Davies, 2010. "The Silver Lining of Red Tape," The Institute for International Integration Studies Discussion Paper Series iiisdp328, IIIS.
    2. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
    3. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
    4. Nuno Limão & Arvind Panagariya, 2003. "Why is there an Anti-trade Bias in Trade Policy?," International Trade 0310003, University Library of Munich, Germany.
    5. Nuno Limão & Arvind Panagariya, 2018. "Inequality and endogenous trade policy outcomes," World Scientific Book Chapters, in: Policy Externalities and International Trade Agreements, chapter 8, pages 237-254, World Scientific Publishing Co. Pte. Ltd..
    6. Passas, Nikos, 2005. "Lawful but awful: 'Legal Corporate Crimes'," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 34(6), pages 771-786, December.
    7. Rebecca Lester, 2019. "Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 57(4), pages 1059-1114, September.

  40. Eduardo Engel & James Hines, 2000. "Understanding Tax Evasion Dynamics," Econometric Society World Congress 2000 Contributed Papers 1117, Econometric Society.

    Cited by:

    1. Brian Erard & Chih-Chin Ho, 1999. "Searching for Ghosts: Who Are the Nonfilers nd How Much Tax Do They Owe?," Carleton Economic Papers 99-11, Carleton University, Department of Economics, revised Jul 2001.
    2. Hoseini, M., 2014. "Misreporting in the Value-Added Tax and the Optimal Enforcement," Discussion Paper 2014-061, Tilburg University, Center for Economic Research.
    3. Bruno S. Frey & Lars P. Feld, 2002. "Deterrence and Morale in Taxation: An Empirical Analysis," CESifo Working Paper Series 760, CESifo.
    4. Rosella Levaggi & Francesco Menoncin, 2016. "Dynamic tax evasion with audits based on visible consumption," Journal of Economics, Springer, vol. 119(2), pages 131-146, October.
    5. Lars P. Feld & Bruno S. Frey, 2006. "Tax Evasion in Switzerland: The Roles of Deterrence and Tax Morale," CREMA Working Paper Series 2006-13, Center for Research in Economics, Management and the Arts (CREMA).
    6. Andersson, Jonas & Schroyen, Fred & Torsvik, Gaute, 2019. "The impact of international tax information exchange agreements on the use of tax amnesty: evidence from Norway," Discussion Paper Series in Economics 16/2019, Norwegian School of Economics, Department of Economics.
    7. Hokamp, Sascha, 2014. "Dynamics of tax evasion with back auditing, social norm updating, and public goods provision – An agent-based simulation," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 187-199.
    8. Lars P. Feld & Bruno S. Frey, 2004. "Illegal, Immoral, Fattening or What?: How Deterrence and Responsive Regulation Shape Tax Morale," Marburg Working Papers on Economics 200426, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
    9. Joel Slemrod & Shlomo Yitzhaki, 2000. "Tax Avoidance, Evasion, and Administration," NBER Working Papers 7473, National Bureau of Economic Research, Inc.
    10. Miguel A. SANCHEZ VILLALBA, 2017. "On the effects of repeated tax amnesties," Journal of Economics and Political Economy, KSP Journals, vol. 4(3), pages 285-301, September.
    11. Gebhard Kirchgässner, 2010. "Tax Morale, Tax Evasion, and the Shadow Economy," University of St. Gallen Department of Economics working paper series 2010 2010-17, Department of Economics, University of St. Gallen.
    12. Frank A Cowell, 2003. "Sticks and Carrots," STICERD - Distributional Analysis Research Programme Papers 68, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    13. Bruno Chiarini & Marco Di Domizio & Elisabetta Marzano, 2008. "Why do underground reducing policies often fail their scope? Some answers from the Italian experience," Working Papers 8_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    14. Roberto José Arias, 2004. "Reglas de selección para la fiscalización de Impuestos a las Ventas," Revista de Economía y Estadística, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 42(2), pages 29-62, Diciembre.
    15. Kalina Koleva, 2005. "Seeking for an optimal tax administration: the efficiency costs’ approach [A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience]," Post-Print halshs-00195354, HAL.
    16. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    17. Jean-Louis Arcand & Grégoire Graziosi, 2005. "Tax Compliance and Rank Dependent Expected Utility," The Geneva Papers on Risk and Insurance Theory, Springer;International Association for the Study of Insurance Economics (The Geneva Association), vol. 30(1), pages 57-69, June.
    18. Sagit Leviner, 2008. "An overview: A new era of tax enforcement – from “big stick” to responsive regulation," Regulation & Governance, John Wiley & Sons, vol. 2(3), pages 360-380, September.
    19. Tamás K. Papp & Elöd Takáts, 2008. "Tax Rate Cuts and Tax Compliance—The Laffer Curve Revisited," IMF Working Papers 2008/007, International Monetary Fund.
    20. Ratbek Dzhumashev & Emin Gahramanov, 2008. "Can We Tax The Desire For Tax Evasion?," Monash Economics Working Papers 28/08, Monash University, Department of Economics.
    21. Sokolovskyi, Dmytro & Sokolovska, Olena, 2016. "Tax burden optimization on economic agents by modeling interaction in the taxation system," MPRA Paper 71110, University Library of Munich, Germany, revised 05 May 2016.
    22. Fernández-Bastidas, Rocío, 2023. "Entrepreneurship and tax evasion," Economic Modelling, Elsevier, vol. 128(C).
    23. Jan Hanousek & Filip Palda, 2002. "The Evolution of Tax Evasion in the Czech Republic: A Markov Chain Analysis," Public Economics 0205002, University Library of Munich, Germany.
    24. Inés Macho-Stadler & David Pérez-Castrillo, 1999. "Auditing with Signals," CIE Discussion Papers 1999-08, University of Copenhagen. Department of Economics. Centre for Industrial Economics.
    25. Joel Slemrod, 2009. "Old George Orwell Got it Backward: Some Thoughts on Behavioral Tax Economics," CESifo Working Paper Series 2777, CESifo.
    26. Dirk Niepelt, 2004. "Timing Tax Evasion," Working Papers 04.07, Swiss National Bank, Study Center Gerzensee.
    27. Lars P. Feld & Andreas J. Schmidt & Friedrich Schneider, 2011. "Deterrence Policy and the Size of the Shadow Economy in Germany: An Institutional and Empirical Analysis," Chapters, in: Friedrich Schneider (ed.), Handbook on the Shadow Economy, chapter 12, Edward Elgar Publishing.
    28. Levaggi, Rosella & Menoncin, Francesco, 2016. "Optimal dynamic tax evasion: A portfolio approach," Journal of Economic Behavior & Organization, Elsevier, vol. 124(C), pages 115-129.
    29. Torgler, Benno, 2003. "To evade taxes or not to evade: that is the question," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 32(3), pages 283-302, July.
    30. Levaggi, Rosella & Menoncin, Francesco, 2012. "Tax audits, fines and optimal tax evasion in a dynamic context," Economics Letters, Elsevier, vol. 117(1), pages 318-321.
    31. Lipatov, Vilen, 2008. "Social Interaction in Tax Evasion," MPRA Paper 8829, University Library of Munich, Germany.
    32. Alejandro Esteller-More, 2004. "Tax Evasion in Interrelated Taxes," Public Economics 0401001, University Library of Munich, Germany.
    33. Simone Pellegrino & Massimiliano Piacenza & Gilberto Turati, 2008. "The Runaway Taxpayer or: Is Prior Tax Notice Effective against Scofflaws?," Working papers 01, Former Department of Economics and Public Finance "G. Prato", University of Torino.
    34. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform [‘Income tax evasion: A theoretical analysis’]," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 20(43), pages 398-444.
    35. Rosella Levaggi & Francesco Menoncin, 2015. "Dynamic Tax Evasion with Audits based on Conspicuous Consumption," Working papers 33, Società Italiana di Economia Pubblica.
    36. Lipatov, Vilen, 2003. "Evolution of Tax Evasion," MPRA Paper 966, University Library of Munich, Germany, revised 06 Dec 2005.
    37. Alejandro Esteller, 2004. "Tax Evasion in Interrelated Taxes," Working Papers 2004/2, Institut d'Economia de Barcelona (IEB).
    38. Laszlo Gulyas & Tamás Mahr & Istvan Janos Toth, 2015. "Factors to Curb Tax Evasion: Evidences from the TAXSIM Agent-Based Simulation Model," CERS-IE WORKING PAPERS 1521, Institute of Economics, Centre for Economic and Regional Studies.
    39. Birskyte Liucija, 2014. "The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors," Scientific Annals of Economics and Business, Sciendo, vol. 61(1), pages 1-15, July.
    40. Kalina Koleva, 2005. "A la recherche de l'administration fiscale optimale : l'approche par les coûts d'efficience," Cahiers de la Maison des Sciences Economiques r05050, Université Panthéon-Sorbonne (Paris 1).
    41. Alexander Cuntz, 2016. "The Quest for Robust Counterfeit and Piracy Figures: Custom Agencies as Statistical Decision-makers and Recent Evidence Based on German Imports," The World Economy, Wiley Blackwell, vol. 39(6), pages 873-887, June.

  41. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.

    Cited by:

    1. Chang, Kai & Long, Yu & Yang, Jiahui & Zhang, Huijia & Xue, Chenqi & Liu, Jianing, 2022. "Effects of subsidy and tax rebate policies on green firm research and development efficiency in China," Energy, Elsevier, vol. 258(C).
    2. Pan, Changchun & Huang, Yuzhe & Jin, Long, 2024. "Natural disasters and corporate tax burden: Evidence from chinese energy sector," Energy Economics, Elsevier, vol. 130(C).
    3. Kai Chang & Ning Lu & Ze Sheng Li & Yi Ran Wang, 2021. "The combined impacts of fiscal and credit policies on green firm's investment opportunity: Evidences from Chinese firm‐level analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 42(7), pages 1822-1835, October.
    4. Alexander Ljungqvist & Liandong Zhang & Luo Zuo, 2015. "Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking," NBER Working Papers 21834, National Bureau of Economic Research, Inc.
    5. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    6. Johannes Fedderke, 2004. "Investment in Fixed Capital Stock: Testing for the Impact of Sectoral and Systemic Uncertainty," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 66(2), pages 165-187, May.
    7. Zhang, Chunqiang & Gao, Lu & Gao, Xi & Chan, Kam C., 2022. "Do underwriters with foreign shareholders help protect bond investors? Evidence from bond covenants in China," Pacific-Basin Finance Journal, Elsevier, vol. 74(C).
    8. Gabor Szalontai & Johannes W. Fedderke, 2012. "Industry Concentration in South African Manufacturing Industry: Trends and Consequences, 1972-96," Working Papers 023, Economic Research Southern Africa.
    9. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.
    10. Zeng, Jing & Dai, Fangjie & Chan, Kam C., 2023. "The impact of an accelerated depreciation tax policy on employment: Evidence from China," Journal of Asian Economics, Elsevier, vol. 86(C).
    11. Hyeongtae Cho & SungMan Yoon, 2023. "Do Governmental Tax Reliefs for Investment Lead to Investment Efficiency and Sustainability for SMEs? Evidence From South Korea," SAGE Open, , vol. 13(1), pages 21582440231, February.

  42. James R. Hines, Jr., 1998. "Three Sides of Harberger Triangles," NBER Working Papers 6852, National Bureau of Economic Research, Inc.

    Cited by:

    1. Pizer, William A. & Kopp, Raymond J., 2003. "Calculating the Costs of Environmental Regulation," Discussion Papers 10762, Resources for the Future.
    2. Hillinger Claude, 2001. "Money Metric, Consumer Surplus and Welfare Measurement," German Economic Review, De Gruyter, vol. 2(2), pages 177-193, May.
    3. Stephan Unger, 2019. "The Effect of Allocative Efficiency of Free Markets on Entropy and its Implications on Taxes," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 5(4), pages 287-300, October.
    4. Smith, V. Kerry & Van Houtven, George & Pattanayak, Subhrendu, 1999. "Benefit Transfer as Preference Calibration," RFF Working Paper Series dp-99-36, Resources for the Future.
    5. Chung Tran & Sebastian Wende, 2017. "On the Marginal Excess Burden of Taxation in an Overlapping Generations Model," ANU Working Papers in Economics and Econometrics 2017-652, Australian National University, College of Business and Economics, School of Economics.
    6. James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
    7. Chetty, Nadarajan, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Scholarly Articles 9748528, Harvard University Department of Economics.
    8. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    9. Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
    10. Neils Johannesen, 2012. "Strategic Line Drawing between Debt and Equity," Working Papers 1203, Oxford University Centre for Business Taxation.
    11. Thiess Buettner & Katharina Erbe, 2014. "Revenue and welfare effects of financial sector VAT exemption," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(6), pages 1028-1050, December.
    12. Fulginiti, Lilyan & Perrin, Richard, 2002. "Productivity and Welfare," Efficiency Series Papers 2002/06, University of Oviedo, Department of Economics, Oviedo Efficiency Group (OEG).
    13. Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
    14. Chugh, Randy & Cropper, Maureen, 2017. "The welfare effects of fuel conservation policies in a dual-fuel car market: Evidence from India," Journal of Environmental Economics and Management, Elsevier, vol. 86(C), pages 244-261.
    15. Helmut M. Dietl & Markus Lang & Stephan Werner, 2009. "Social Welfare in Sports Leagues with Profit‐Maximizing and/or Win‐Maximizing Clubs," Southern Economic Journal, John Wiley & Sons, vol. 76(2), pages 375-396, October.
    16. Yew-Kwang Ng, 2010. "Consumer Surplus," Chapters, in: Mark Blaug & Peter Lloyd (ed.), Famous Figures and Diagrams in Economics, chapter 12, Edward Elgar Publishing.
    17. Yoshitsugu Kanemoto, 2011. "Surplus Theory," Chapters, in: André de Palma & Robin Lindsey & Emile Quinet & Roger Vickerman (ed.), A Handbook of Transport Economics, chapter 20, Edward Elgar Publishing.
    18. Cysne, Rubens Penha, 2000. "Integrability and the demand for monetary assets: an alternative approach to an old problem," FGV EPGE Economics Working Papers (Ensaios Economicos da EPGE) 398, EPGE Brazilian School of Economics and Finance - FGV EPGE (Brazil).
    19. Bierbrauer, Felix, 2014. "Tax incidence for fragile financial markets," Journal of Public Economics, Elsevier, vol. 120(C), pages 107-125.
    20. Strand, Jon, 2009. ""Revenue management"effects related to financial flows generated by climate policy," Policy Research Working Paper Series 5053, The World Bank.
    21. Bos, Frits & Teulings, Coen, 2011. "Evaluating election platforms: a task for fiscal councils? Scope and rules of the game in view of 25 years of Dutch practice," MPRA Paper 31536, University Library of Munich, Germany.
    22. John Revesz, 2020. "A Model of the Optimal Tax Mix Including Capital Taxation," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 48(3), pages 387-402, September.
    23. John Creedy, 2003. "The Excess Burden of Taxation and Why it (Approximately) Quadruples When the Tax Rate Doubles," Treasury Working Paper Series 03/29, New Zealand Treasury.
    24. Peter Birch Sørensen, 2011. "Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden," EPRU Working Paper Series 2011-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    25. Sørensen, Peter Birch, 2014. "Measuring the deadweight loss from taxation in a small open economy," Journal of Public Economics, Elsevier, vol. 117(C), pages 115-124.
    26. Kahana, Nava & Klunover, Doron, 2014. "Rent Seeking and the Excess Burden of Taxation," IZA Discussion Papers 8160, Institute of Labor Economics (IZA).
    27. Cristian F. Sepúlveda, 2024. "Use and Abuse of the Concept of ‘Excess Burden’ in the Theory of Public Finance," Hacienda Pública Española / Review of Public Economics, IEF, vol. 248(1), pages 143-166, March.
    28. James R. Hines Jr. & Michael Keen, 2018. "Certain Effects of Uncertain Taxes," NBER Working Papers 25388, National Bureau of Economic Research, Inc.
    29. Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
    30. Avner Offer, 2017. "The Market Turn: From Social Democracy to Market Liberalism," Oxford Economic and Social History Working Papers _149, University of Oxford, Department of Economics.
    31. Kevin Boyle & Sapna Kaul & Ali Hashemi & Xiaoshu Li, 2015. "Applicability of benefit transfers for evaluation of homeland security counterterrorism measures," Chapters, in: Carol Mansfield & V. K. Smith (ed.), Benefit–Cost Analyses for Security Policies, chapter 10, pages 225-253, Edward Elgar Publishing.
    32. Hungerman, Daniel M. & Rinz, Kevin, 2016. "Where does voucher funding go? How large-scale subsidy programs affect private-school revenue, enrollment, and prices," Journal of Public Economics, Elsevier, vol. 136(C), pages 62-85.
    33. Ofori, Roland O., 2023. "The economic cost of fuel subsidies in Ghana," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
    34. Raj Chetty & Emmanuel Saez, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
    35. Kahana, Nava & Klunover, Doron, 2014. "Rent seeking and the excess burden of taxation," European Journal of Political Economy, Elsevier, vol. 35(C), pages 158-167.
    36. T. Nicolaus Tideman & Florenz Plassmann, 2015. "Sources of Public Revenue that Make Nations Richer," Economic Affairs, Wiley Blackwell, vol. 35(2), pages 197-214, June.
    37. Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023. "Taxation, social welfare, and labor market frictions," European Economic Review, Elsevier, vol. 151(C).
    38. Gerd Grözinger, 2021. "Welfare Calculation by Consumer Surplus - a Phlogiston of Economics?," Discussion Papers 033, Europa-Universität Flensburg, International Institute of Management.
    39. Karl-Friedrich Israel, 2022. "The expenditure approach to income and substitution effects," Economics Bulletin, AccessEcon, vol. 42(2), pages 431-446.
    40. Michael A. Clemens & Claudio Montenegro & Lant Pritchett, 2016. "Bounding the Price Equivalent of Migration Barriers," Growth Lab Working Papers 67, Harvard's Growth Lab.
    41. Marvin B. Lieberman & Natarajan Balasubramanian & Roberto Garcia‐Castro, 2018. "Toward a dynamic notion of value creation and appropriation in firms: The concept and measurement of economic gain," Strategic Management Journal, Wiley Blackwell, vol. 39(6), pages 1546-1572, June.
    42. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
    43. Wang, Qiang & Chen, Xi, 2012. "China's electricity market-oriented reform: From an absolute to a relative monopoly," Energy Policy, Elsevier, vol. 51(C), pages 143-148.
    44. Juraj Gazda & Viliam Kováč & Peter Tóth & Peter Drotár & Vladimír Gazda, 2017. "Tax optimization in an agent-based model of real-time spectrum secondary market," Telecommunication Systems: Modelling, Analysis, Design and Management, Springer, vol. 64(3), pages 543-558, March.
    45. Klotz, Richard & Bento, Antonio M. & Landry, Joel R., 2013. "Economic Insights Required for Using Lifecycle Analysis for Policy Decisions," 2014 Allied Social Sciences Association (ASSA) Annual Meeting, January 3-5, 2014, Philadelphia, PA 161654, Agricultural and Applied Economics Association.
    46. Robert J. Johnston & Kevin J. Boyle & Maria L. Loureiro & Ståle Navrud & John Rolfe, 2021. "Guidance to Enhance the Validity and Credibility of Environmental Benefit Transfers," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 79(3), pages 575-624, July.
    47. World Bank, 2005. "Primer on Demand-Side Management : With an Emphasis on Price-Responsive Programs," World Bank Publications - Reports 8252, The World Bank Group.
    48. Walls, Margaret, 2012. "Policies To Encourage Home Energy Efficiency Improvements: Comparing Loans, Subsidies, and Standards," RFF Working Paper Series dp-12-47, Resources for the Future.
    49. Elamin H. Elbasha, 2003. "Deadweight loss of bacterial resistance due to overtreatment," Health Economics, John Wiley & Sons, Ltd., vol. 12(2), pages 125-138, February.

  43. James R. Hines, Jr., 1998. ""Tax Sparing" and Direct Investment in Developing Countries," NBER Working Papers 6728, National Bureau of Economic Research, Inc.

    Cited by:

    1. Lin, Shuanglin, 2004. "China's capital tax reforms in an open economy," Journal of Comparative Economics, Elsevier, vol. 32(1), pages 128-147, March.
    2. Baskaran, Thushyanthan & Lopes da Fonseca, Mariana, 2013. "The economics and empirics of tax competition: A survey," University of Göttingen Working Papers in Economics 163, University of Goettingen, Department of Economics.
    3. Michael Keen & David E. Wildasin, 2000. "Pareto Efficiency in International Taxation," CESifo Working Paper Series 371, CESifo.
    4. Kelly D. Edmiston & Shannon Mudd & Neven T. Valev, 2004. "Incentive Targeting, Influence Peddling, and Foreign Direct Investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 647-660, September.
    5. Bruce A. Blonigen & Christopher J. Ellis & Dietrich Fausten, 2000. "Industrial Groupings and Strategic FDI: Theory and Evidence," NBER Working Papers 8046, National Bureau of Economic Research, Inc.
    6. Michael Keen & David Wildasin, 2004. "Pareto-Efficient International Taxation," American Economic Review, American Economic Association, vol. 94(1), pages 259-275, March.
    7. Navarro Aitor, 2021. "Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal," Nordic Tax Journal, Sciendo, vol. 2021(1), pages 6-19, October.
    8. Laixun Zhao & Zhihao Yu & Yoshiko Onuma, 2005. "A theory of mutual migration of polluting firms," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 38(3), pages 900-918, August.
    9. Zhiyong An, 2012. "Taxation and foreign direct investment (FDI): empirical evidence from a quasi-experiment in China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(5), pages 660-676, October.
    10. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.
    11. Arjan Lejour, 2014. "The Foreign Investment Effects of Tax Treaties," Working Papers 1403, Oxford University Centre for Business Taxation.
    12. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
    13. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.

  44. James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.

    Cited by:

    1. Andrew John & Jill Klein, 2003. "The Boycott Puzzle: Consumer Motivations for Purchase Sacrifice," Management Science, INFORMS, vol. 49(9), pages 1196-1209, September.

  45. Mihir A. Desai & James R. Hines Jr., 1997. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Working Papers 6064, National Bureau of Economic Research, Inc.

    Cited by:

    1. Davtyan Azat, 2014. "GMM Estimation and Shapiro-Francia Normality Test: A Case Study of CEE Economies," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(1), pages 12-26.
    2. Ciżkowicz, Piotr & Rzońca, Andrzej, 2012. "Does inflation harm corporate investment? Empirical evidence from OECD countries," Economics Discussion Papers 2012-63, Kiel Institute for the World Economy (IfW Kiel).
    3. Pierre Fortin & George A. Akerlof & William T. Dickens & George L. Perry, 2002. "Inflation and Unemployment in the U.S. and Canada: A Common Framework," Cahiers de recherche du Département des sciences économiques, UQAM 20-16, Université du Québec à Montréal, Département des sciences économiques.
    4. Hwa-Taek Lee & Gawon Yoon, 2013. "Does purchasing power parity hold sometimes? Regime switching in real exchange rates," Applied Economics, Taylor & Francis Journals, vol. 45(16), pages 2279-2294, June.
    5. Ciżkowicz, Piotr & Rzońca, Andrzej, 2010. "Inflation and corporate investment in selected OECD countries in the years 1960-2005 – an empirical analysis," MPRA Paper 29846, University Library of Munich, Germany.
    6. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    7. Mandeya Shelton M.T & Ho Sin-Yu, 2022. "Inflation, Inflation Uncertainty and the Economic Growth Nexus: A Review of the Literature," Folia Oeconomica Stetinensia, Sciendo, vol. 22(1), pages 172-190, June.

  46. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.

    Cited by:

    1. Laura Alfaro & Ester Faia & Ruth A. Judson & Tim Schmidt-Eisenlohr, 2020. "Elusive Safety: The New Geography of Capital Flows and Risk," NBER Working Papers 27048, National Bureau of Economic Research, Inc.
    2. Isabel Faeth, 2009. "Determinants Of Foreign Direct Investment – A Tale Of Nine Theoretical Models," Journal of Economic Surveys, Wiley Blackwell, vol. 23(1), pages 165-196, February.
    3. Xiangjun Ma, 2017. "Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 26(7), pages 801-828, October.
    4. Grubert, Harry, 2003. "Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(1), pages 221-242, March.
    5. Rosanne Altshuler & Harry Grubert & T. Scott Newlon, 1998. "Has U.S. Investment Abroad Become More Sensitive to Tax Rates?," NBER Working Papers 6383, National Bureau of Economic Research, Inc.
    6. J. Kapler, 2000. "Measuring the Economic Rate of Return on Assets," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 17(4), pages 457-463, December.
    7. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
    8. Christian Jaag & Christian Keuschnigg & Sonia Strube Martins & Ivo Scherrer & Jose Parra Moyano, 2013. "Auswirkungen der 1:12-Initiative," Studies and Reports, Swiss Economics, pages 1-60, September.
    9. Kolstad, Charles D. & Xing, Yuqing, 1998. "Do Lax Environmental Regulations Attract Foreign Investment?," University of California at Santa Barbara, Economics Working Paper Series qt3268z4rx, Department of Economics, UC Santa Barbara.
    10. Haufler, Andreas, 2006. "Die Besteuerung multinationaler Unternehmen," Discussion Papers in Economics 1153, University of Munich, Department of Economics.
    11. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
    12. Griffith, Rachel & O'Connell, Martin & Miller, Helen, 2011. "Corporate taxes and the location of intellectual property," CEPR Discussion Papers 8424, C.E.P.R. Discussion Papers.
    13. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    14. Fischer, Carolyn, 2006. "Multinational taxation and international emissions trading," Resource and Energy Economics, Elsevier, vol. 28(2), pages 139-159, May.
    15. W. G. Huff, 1999. "Singapore's economic development: Four lessons and some doubts," Oxford Development Studies, Taylor & Francis Journals, vol. 27(1), pages 33-55.
    16. Oeffner, Marc, 2005. "Die Duale Einkommensteuer des Sachverständigenrates in der Diskussion," W.E.P. - Würzburg Economic Papers 59, University of Würzburg, Department of Economics.
    17. Thierry Madiès, 2003. "Prix de transfert optimaux et comportement stratégique des multinationales," Recherches économiques de Louvain, De Boeck Université, vol. 69(4), pages 387-406.
    18. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    19. Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
    20. Mihir A. Desai & James R. Hines Jr., 1997. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Working Papers 6064, National Bureau of Economic Research, Inc.
    21. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    22. Albert Wijeweera & Don Clark, 2006. "Taxation and Foreign Direct Investment Inflows: Time Series Evidence from the US," Global Economic Review, Taylor & Francis Journals, vol. 35(2), pages 135-143.
    23. Kimberly A. Clausing, 2000. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Chapters, in: International Taxation and Multinational Activity, pages 173-200, National Bureau of Economic Research, Inc.
    24. Signe Krogstrup, 2004. "Are Corporate Tax Burdens Racing to the Bottom in the European Union?," EPRU Working Paper Series 04-04, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    25. Ricardo Santos & Samuel Pereira & Elísio Brandão, 2016. "Transfer Pricing Aggressiveness And Financial Derivatives Practices: Empirical Evidences From United Kingdom," FEP Working Papers 583, Universidade do Porto, Faculdade de Economia do Porto.
    26. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.
    27. Mona Barake, 2023. "Tax Planning by European Banks," Working Papers halshs-03925346, HAL.
    28. Rathke, Alex A. T., 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," EconStor Conference Papers 129075, ZBW - Leibniz Information Centre for Economics.
    29. Griffith, Rachel & Miller, Helen & O'Connell, Martin, 2014. "Ownership of intellectual property and corporate taxation," Journal of Public Economics, Elsevier, vol. 112(C), pages 12-23.
    30. Francisco Moris, 2009. "R&D Exports and Imports: New Data and Methodological Issues," NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 175-197, National Bureau of Economic Research, Inc.
    31. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    32. Nicodeme, Gaetan, 2002. "Sector and size effects on effective corporate taxation," MPRA Paper 15781, University Library of Munich, Germany.
    33. International Monetary Fund, 2011. "Montenegro: 2011 Article IV Consultation-Staff Report; Public Information Notice on the Executive Board Discussion; and Statement by the Executive Director for Montenegro," IMF Staff Country Reports 2011/100, International Monetary Fund.
    34. Yuqing Xing, 2004. "Why is China so Attractive for FDI The Role of Exchange Rates," Working Papers EMS_2004_04, Research Institute, International University of Japan.
    35. Alex Augusto Timm Rathke, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," Papers 1508.03853, arXiv.org.
    36. Nielsen, Bo Bernhard & Asmussen, Christian Geisler & Weatherall, Cecilie Dohlmann, 2017. "The location choice of foreign direct investments: Empirical evidence and methodological challenges," Journal of World Business, Elsevier, vol. 52(1), pages 62-82.
    37. Mr. Peter J. Mullins, 2006. "Moving to Territoriality? Implications for the United States and the Rest of the World," IMF Working Papers 2006/161, International Monetary Fund.
    38. Emmanuel Bretin & Stéphane Guimbert & Thierry Madiès, 2002. "La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques," Économie et Prévision, Programme National Persée, vol. 156(5), pages 15-42.
    39. Kostas Axarloglou & Frank G. Meanor, Jr., 2006. "Taxation and Ownership Structure in Supplying Foreign Markets," Eastern Economic Journal, Eastern Economic Association, vol. 32(4), pages 685-698, Fall.
    40. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
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    44. Ermisch, J. F. & Huff, W. G., 1999. "Hypergrowth in an East Asian NIC: Public policy and capital accumulation in Singapore," World Development, Elsevier, vol. 27(1), pages 21-38, January.
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    48. Röhrer, Fabio E.G. & Proano, Christian R. & Mateane, Lebogang, 2023. "The impact of macroeconomic activity and yield valuation on mergers and acquisitions in Europe," BERG Working Paper Series 185, Bamberg University, Bamberg Economic Research Group.
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  47. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.

    Cited by:

    1. Shang-Jin Wei, 1999. "Does corruption relieve foreign investors of the burden of taxes and capital controls?," Policy Research Working Paper Series 2209, The World Bank.

  48. James R. Hines, Jr. & John C. Hlinko & Theodore J.F. Lubke, 1996. "From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens," NBER Technical Working Papers 0138, National Bureau of Economic Research, Inc.

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    1. Fullerton, Don & Metcalf, Gilbert E., 2002. "Tax incidence," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872, Elsevier.
    2. Liqun Liu & Thomas R. Saving, 2005. "Market Substitution and the Pareto Dominance of Ad Valorem Taxation," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 463-481, October.
    3. Gregory A. Trandel, 1999. "Producers Lose: The Relative Percentage Reductions in Surplus Due to an AD Valorem Commodity Tax," Public Finance Review, , vol. 27(1), pages 96-104, January.
    4. Plewka, Jörg, 2007. "Fiscal Discrimination Between Consumer Groups: Tax Burden Distribution Under Price Discrimination," Ruhr Economic Papers 19, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    5. Tokarick, Stephen, 2006. "A simple rule for assessing tariff and tax incidence," Economics Letters, Elsevier, vol. 93(1), pages 116-120, October.
    6. Segal-Halevi, Erel & Nitzan, Shmuel & Hassidim, Avinatan & Aumann, Yonatan, 2017. "Fair and square: Cake-cutting in two dimensions," Journal of Mathematical Economics, Elsevier, vol. 70(C), pages 1-28.

  49. James R. Hines, Jr., 1995. "Forbidden Payment: Foreign Bribery and American Business After 1977," NBER Working Papers 5266, National Bureau of Economic Research, Inc.

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    1. K. Farla, 2014. "Determinants of firms' investment behaviour: a multilevel approach," Applied Economics, Taylor & Francis Journals, vol. 46(34), pages 4231-4241, December.
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    3. Shonchoy, Abu S., 2010. "Determinants of government consumption expenditure in developing countries : a panel data analysis," IDE Discussion Papers 266, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    4. David N. Laband & John P. Sophocleus, 2019. "Measuring rent-seeking," Public Choice, Springer, vol. 181(1), pages 49-69, October.
    5. M. Ayhan Kose & Eswar Prasad & Kenneth S. Rogoff & Shang-Jin Wei, 2006. "Financial Globalization: A Reappraisal," NBER Working Papers 12484, National Bureau of Economic Research, Inc.
    6. Karhunen, Päivi & Ledyaeva, Svetlana, 2012. "Corruption Distance, Anti-corruption Laws and International Ownership Strategies in Russia," Journal of International Management, Elsevier, vol. 18(2), pages 196-208.
    7. Yin-Wong Cheung & XingWang Qian, 2009. "The Empirics of China's Outward Direct Investment," Working Papers 172009, Hong Kong Institute for Monetary Research.
    8. Gastanaga, Victor M. & Nugent, Jeffrey B. & Pashamova, Bistra, 1998. "Host Country Reforms and FDI Inflows: How Much Difference do they Make?," World Development, Elsevier, vol. 26(7), pages 1299-1314, July.
    9. Adiya Belgibayeva & Alexander Plekhanov, 2016. "Does Corruption Matter for Sources of Foreign Direct Investment?," Birkbeck Working Papers in Economics and Finance 1604, Birkbeck, Department of Economics, Mathematics & Statistics.
    10. Shang-Jin Wei & Yi Wu, 2001. "Negative Alchemy? Corruption, Composition of Capital Flows, and Currency Crises," NBER Working Papers 8187, National Bureau of Economic Research, Inc.
    11. Matthew Cole & Robert Elliott & Jing Zhang, 2009. "Corruption, Governance and FDI Location in China: A Province-Level Analysis," Journal of Development Studies, Taylor & Francis Journals, vol. 45(9), pages 1494-1512.
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    42. Suborna Barua & Junnatun Naym & Hazera-Tun-Nessa, 2017. "Economic Climate, Infrastructure and FDI: Global Evidence with New Dimensions," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 31-48, June.
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    Cited by:

    1. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, vol. 79(3), pages 429-453, March.
    2. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    3. Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
    4. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    5. Rosanne Altshuler & Harry Grubert, 1998. "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers 199807, Rutgers University, Department of Economics.
    6. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
    7. Peter Egger & Wolfgang Eggert & Hannes Winner, 2007. "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series 1887, CESifo.
    8. Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner, 2009. "Corporate Taxation, Debt Financing and Foreign Plant Ownership," University of St. Gallen Department of Economics working paper series 2009 2009-01, Department of Economics, University of St. Gallen.
    9. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    10. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
    11. Raffaele Miniaci & Paolo Panteghini, 2021. "On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model," CESifo Working Paper Series 9085, CESifo.
    12. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc.
    13. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
    14. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    15. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    16. Aggarwal, Raj & Kyaw, NyoNyo A., 2008. "Internal capital networks as a source of MNC competitive advantage: Evidence from foreign subsidiary capital structure decisions," Research in International Business and Finance, Elsevier, vol. 22(3), pages 409-439, September.
    17. Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
    18. Nicola Comincioli & Paolo Panteghini & Sergio Vergalli, 2020. "Debt Shifting and Transfer Pricing in a Volatile World," CESifo Working Paper Series 8807, CESifo.
    19. Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.

  51. James R. Hines, Jr., 1994. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Working Papers 4932, National Bureau of Economic Research, Inc.

    Cited by:

    1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    2. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    3. Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO.
    4. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    5. Collins, Julie H. & Shackelford, Douglas A., 1997. "Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals' foreign affiliates," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 151-173, December.
    6. 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.
    7. Prema-chandra Athukorala & Archanun Kohpaiboonb, 2009. "Globalization of R&D by U.S-based Multinational Enterprises," Departmental Working Papers 2009-07, The Australian National University, Arndt-Corden Department of Economics.
    8. Ryuhei Wakasugi & Banri Ito, 2009. "The effects of stronger intellectual property rights on technology transfer: evidence from Japanese firm-level data," The Journal of Technology Transfer, Springer, vol. 34(2), pages 145-158, April.
    9. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    10. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
    11. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
    12. Heather Berry, 2017. "Managing valuable knowledge in weak IP protection countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(7), pages 787-807, September.
    13. 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.
    14. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    15. Pierre Mohnen, 1999. "Tax Incentives: Issue and Evidence," CIRANO Working Papers 99s-32, CIRANO.
    16. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    17. Seitz, Michael & Watzinger, Martin, 2017. "Contract enforcement and R&D investment," Research Policy, Elsevier, vol. 46(1), pages 182-195.
    18. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    19. Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
    20. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS.
    21. L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
    22. Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
    23. James R. Hines, Jr. & James R. Hines Jr. & R. Glenn Hubbard, 1995. "Taxes, Technology Transfer, and R&D by Multinational Firms," NBER Chapters, in: Taxing Multinational Corporations, pages 51-62, National Bureau of Economic Research, Inc.
    24. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    25. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
    26. Egger, Peter H. & Wamser, Georg, 2015. "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, vol. 129(C), pages 77-91.
    27. James R. Hines Jr. & Adam B. Jaffe, 2000. "International Taxation and the Location of Inventive Activity," NBER Chapters, in: International Taxation and Multinational Activity, pages 201-230, National Bureau of Economic Research, Inc.
    28. 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.
    29. 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).
    30. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    31. Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Leibniz Centre for European Economic Research.
    32. Dagenais, Marcel & Mohnen, Pierre & Therrien, Pierre, 2004. "Les firmes canadiennes répondent-elles aux incitations fiscales à la recherche-développement?," L'Actualité Economique, Société Canadienne de Science Economique, vol. 80(2), pages 175-205, Juin-Sept.
    33. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    34. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    35. Gernot Hutschenreiter, 2002. "Steuerliche Förderung von Forschung und Entwicklung," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.
    36. René Belderbos, 2006. "R&D Activities in East Asia by Japanese, European, and US Multinationals," Microeconomics Working Papers 21887, East Asian Bureau of Economic Research.
    37. Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas, 2017. "Public Investment, Taxation and Transfer of Technology," MPRA Paper 78853, University Library of Munich, Germany.
    38. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.
    39. Russell Thomson, 2009. "Tax Policy and the Globalisation of R&D," Melbourne Institute Working Paper Series wp2009n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    40. Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.

  52. James R. Hines, Jr., 1993. "No Place Like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Working Papers 4574, National Bureau of Economic Research, Inc.

    Cited by:

    1. Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0931, Oxford University Centre for Business Taxation.
    2. Van Reenen, John & Griffith, Rachel & Bloom, Nicholas, 2000. "Do R&D Credits Work? Evidence From A Panel Of Countries 1979-97," CEPR Discussion Papers 2415, C.E.P.R. Discussion Papers.
    3. Uluc Aysun & Zeynep Yom, 2017. "Interest rates, R&D investment and the distortionary effects of R&D incentives," Villanova School of Business Department of Economics and Statistics Working Paper Series 37, Villanova School of Business Department of Economics and Statistics.
    4. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    5. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    6. Rene Belderbos & Kyoji Fukao & Hyeog Ug Kwon, 2006. "Intellectual Property Rights Protection and the Location of Research and Development Activities by Multinational Firms," Hi-Stat Discussion Paper Series d06-167, Institute of Economic Research, Hitotsubashi University.
    7. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
    8. Lolita Paff & Todd A. Watkins, 2009. "What is the After‐Tax Price of R&D? An Interstate Comparison," Fiscal Studies, John Wiley & Sons, vol. 30(1), pages 73-101, March.
    9. Hu, Albert Guangzhou, 2004. "Multinational Corporations, Patenting, and Knowledge Flow: The Case of Singapore," Economic Development and Cultural Change, University of Chicago Press, vol. 52(4), pages 781-800, July.
    10. Todd A. Watkins & Lolita Paff, 2007. "Absorptive Capacity and R&D Tax Policy: Are In-house and External Contract R&D Substitutes or Complements?," Working Papers 116, National University of Ireland Galway, Department of Economics, revised 2007.
    11. Aidan Meyler, 1998. "Technology and Foreign Direct Investment in Ireland," Economics Technical Papers 9810, Trinity College Dublin, Department of Economics.
    12. C. S. Agnes Cheng & Peng Guo & Chia‐Hsiang Weng & Qiang Wu, 2021. "Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 621-653, March.
    13. Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
    14. Dettmann, Eva & Dominguez Lacasa, Iciar & Günther, Jutta & Jindra, Björn, 2013. "Determinants of Foreign Technological Activity in German Regions – A Count Model Analysis of Transnational Patents (1996-2009)," IWH Discussion Papers 12/2013, Halle Institute for Economic Research (IWH).
    15. Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015. "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112978, Verein für Socialpolitik / German Economic Association.
    16. Crespi, Gustavo & Giuliodori, David & Giuliodori, Roberto & Rodriguez, Alejandro, 2016. "The effectiveness of tax incentives for R&D+i in developing countries: The case of Argentina," Research Policy, Elsevier, vol. 45(10), pages 2023-2035.
    17. Giovanni Mellace & Marco Ventura, 2021. "Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy," Working Papers in Public Economics 199, University of Rome La Sapienza, Department of Economics and Law.
    18. Chiara Modanese & Hannu S. Laine & Toni P. Pasanen & Hele Savin & Joshua M. Pearce, 2018. "Economic Advantages of Dry-Etched Black Silicon in Passivated Emitter Rear Cell (PERC) Photovoltaic Manufacturing," Energies, MDPI, vol. 11(9), pages 1-18, September.
    19. Hall, Bronwyn H., 2011. "The internationalization of R&D," MERIT Working Papers 2011-049, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
    20. Knoll, Bodo & Baumann, Martina & Riedel, Nadine, 2014. "The Global Effects of R&D Tax Incentives: Evidence from Micro-Data," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100347, Verein für Socialpolitik / German Economic Association.
    21. Dettmann, Eva & Lacasa, Iciar Dominguez & Guenther, Jutta & Jindra, Bjorn, 2014. "Детерминанты Зарубежной Технологической Активности В Германии - Количественный Анализ Транснациональных Патентов [Determinants of Foreign Technological Activity in German Regions - A Count Model An," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 8(1), pages 34-51.
    22. Garcia-Bernardo, Javier & Reurink, Arjan, 2019. "Competing with whom? European tax competition, the "great fragmentation of the firm," and varieties of FDI attraction profiles," MPIfG Discussion Paper 19/9, Max Planck Institute for the Study of Societies.
    23. Köhler, Christian & Larédo, Philippe & Rammer, Christian, 2012. "Fiscal incentives for business R&D: Compendium of evidence on the effectiveness of innovation policy intervention," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111472, June.
    24. Eva Dettmann & Iciar Dominguez Lacasa & Jutta Guenther & Bjorn Jindra, 2014. "Determinants of Foreign Technological Activity in German Regions - A Count Model Analysis of Transnational Patents," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 8(1), pages 34-51.
    25. Harris, Richard & Li, Qian Cher & Trainor, Mary, 2009. "Is a higher rate of R&D tax credit a panacea for low levels of R&D in disadvantaged regions?," Research Policy, Elsevier, vol. 38(1), pages 192-205, February.
    26. Nicholas Bloom & Rachel Griffith & John Van Reenen, 2007. "Do R&D Tax Credits Work? Evidence from a Panel of Countries 1979-1997," Discussion Papers 07-020, Stanford Institute for Economic Policy Research.
    27. René Belderbos, 2006. "R&D Activities in East Asia by Japanese, European, and US Multinationals," Microeconomics Working Papers 21887, East Asian Bureau of Economic Research.
    28. Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.
    29. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).

  53. James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.

    Cited by:

    1. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, vol. 79(3), pages 429-453, March.
    2. Chen, Qiu & Maung, Min & Shi, Yulin & Wilson, Craig, 2014. "Foreign direct investment concessions and environmental levies in China," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 241-250.
    3. Wagener, Andreas, 1999. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," ZEW Discussion Papers 99-52, ZEW - Leibniz Centre for European Economic Research.
    4. Juan Carlos Suárez Serrato & Owen Zidar, 2014. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," NBER Working Papers 20289, National Bureau of Economic Research, Inc.
    5. Reint Gropp, 2002. "Local Taxes and Capital Structure Choice," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 9(1), pages 51-71, January.
    6. Amy Hageman & Donna Bobek & LeAnn Luna, 2015. "The Influence of State Sales and Use Taxes on Manufacturers’ Capital Expenditures and Employment," Public Finance Review, , vol. 43(4), pages 458-484, July.
    7. Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 7-26, March.
    8. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.
    9. Egger, Peter & Wamser, Georg, 2011. "The Impact of Controlled Foreign Company Legislation on Real Investments Abroad: A Two-dimensional Regression Discontinuity Des," CEPR Discussion Papers 8460, C.E.P.R. Discussion Papers.
    10. Serena Fatica, 2010. "Taxation and the Quality of Institutions: Asymmetric Effects on FDI," Taxation Papers 21, Directorate General Taxation and Customs Union, European Commission.
    11. Qian Long Kweh & Wen-Min Lu & Fengyi Lin & Yung-Jr Deng, 2022. "Impact of research and development tax credits on the innovation and operational efficiencies of Internet of things companies in Taiwan," Annals of Operations Research, Springer, vol. 315(2), pages 1217-1241, August.
    12. Lin, Shuanglin, 2004. "China's capital tax reforms in an open economy," Journal of Comparative Economics, Elsevier, vol. 32(1), pages 128-147, March.
    13. Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
    14. Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2006. "Attracting FDI: Are Other Government Policies More Important than Taxation in Attracting FDI?," Economics Working Paper Archive at Hunter College 414, Hunter College Department of Economics.
    15. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    16. Ilan Noy & Tam B. Vu, 2007. "Capital Account Liberalization and Foreign Direct Investment," Working Papers 200708, University of Hawaii at Manoa, Department of Economics.
    17. Holger Görg & Eric Strobl, 2015. "Does Corporate Taxation Deter Multinationals? Evidence from a Historic Event in Ireland," The World Economy, Wiley Blackwell, vol. 38(5), pages 788-804, May.
    18. Harry Huizinga & Gaëtan Nicodème, 2003. "Foreign ownership and corporate income taxation : an empirical evaluation," European Economy - Economic Papers 2008 - 2015 185, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    19. Harry Huizinga & Johannes Voget & Wolf Wagner, 2012. "International Taxation and Cross-Border Banking," NBER Chapters, in: Business Taxation (Trans-Atlantic Public Economics Seminar), National Bureau of Economic Research, Inc.
    20. Áureo de Paula & Imran Rasul & Pedro CL Souza, 2023. "Identifying network ties from panel data: Theory and an application to tax competition," CeMMAP working papers 21/23, Institute for Fiscal Studies.
    21. Kandogan, Yener, 2012. "Regional foreign direct investment potential of the states within the US," Journal of Economics and Business, Elsevier, vol. 64(4), pages 306-322.
    22. Moosa, Imad A. & Cardak, Buly A., 2006. "The determinants of foreign direct investment: An extreme bounds analysis," Journal of Multinational Financial Management, Elsevier, vol. 16(2), pages 199-211, April.
    23. Raff, Horst, 2004. "Preferential trade agreements and tax competition for foreign direct investment," Journal of Public Economics, Elsevier, vol. 88(12), pages 2745-2763, December.
    24. John R. Graham & Michelle Hanlon & Terry Shevlin, 2011. "Real Effects of Accounting Rules: Evidence from Multinational Firms’ Investment Location and Profit Repatriation Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 49(1), pages 137-185, March.
    25. Deepak Sethi & William Judge & Qian Sun, 2011. "FDI distribution within China: An integrative conceptual framework for analyzing intra-country FDI variations," Asia Pacific Journal of Management, Springer, vol. 28(2), pages 325-352, June.
    26. Hong, Seiwoong & Lee, Junyong & Oh, Frederick Dongchuhl & Shin, Donglim, 2023. "Religion and foreign direct investment," International Business Review, Elsevier, vol. 32(1).
    27. Saskia Kohlhase & Jochen Pierk, 2020. "The effect of a worldwide tax system on tax management of foreign subsidiaries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1312-1330, October.
    28. Gastanaga, Victor M. & Nugent, Jeffrey B. & Pashamova, Bistra, 1998. "Host Country Reforms and FDI Inflows: How Much Difference do they Make?," World Development, Elsevier, vol. 26(7), pages 1299-1314, July.
    29. Cassidy, John F. & Andreosso-O'Callaghan, Bernadette, 2006. "Spatial determinants of Japanese FDI in China," Japan and the World Economy, Elsevier, vol. 18(4), pages 512-527, December.
    30. 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.
    31. Thiess Buettner & Martin Ruf, 2007. "Tax incentives and the location of FDI: Evidence from a panel of German multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 151-164, April.
    32. Cailin Slattery & Owen Zidar, 2020. "Evaluating State and Local Business Incentives," Journal of Economic Perspectives, American Economic Association, vol. 34(2), pages 90-118, Spring.
    33. Gross, Dominique M. & Ryan, Michael, 2008. "FDI location and size: Does employment protection legislation matter?," Regional Science and Urban Economics, Elsevier, vol. 38(6), pages 590-605, November.
    34. Nadine Riedel, 2011. "Taxing multinationals under union wage bargaining," Working Papers 1106, Oxford University Centre for Business Taxation.
    35. Thiess Büttner & Carolin Holzmann, 2019. "Switching from Worldwide to Territorial Taxation: Empirical Evidence of FDI Effects," CESifo Working Paper Series 7462, CESifo.
    36. Roberto Basile, 2002. "Acquisition versus greenfield investment: the location of foreign manufacturers in Italy," ISAE Working Papers 27, ISTAT - Italian National Institute of Statistics - (Rome, ITALY).
    37. Albert Wijeweera & Brian Dollery & Don Clark, 2007. "Corporate tax rates and foreign direct investment in the United States," Applied Economics, Taylor & Francis Journals, vol. 39(1), pages 109-117.
    38. Ronald B. Davies & Iulia Siedschlag & Zuzanna Studnicka, 2021. "The impact of taxes on the extensive and intensive margins of FDI," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(2), pages 434-464, April.
    39. McPhail, Joseph E. & Orazem, Peter F. & Singh, Rajesh, 2012. "The poverty of states: do state tax policies affect state labor productivity?," ISU General Staff Papers 201207010700001114, Iowa State University, Department of Economics.
    40. Jean-Louis Mucchielli & Thierry Mayer, 1999. "La localisation à l'étranger des entreprises multinationales," Post-Print hal-01016877, HAL.
    41. Salvador Barrios & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2008. "International Taxation and Multinational Firm Location Decisions," CESifo Working Paper Series 2503, CESifo.
    42. Mr. Philip R. Gerson, 1998. "The Impact of Fiscal Policy Variables on Output Growth," IMF Working Papers 1998/001, International Monetary Fund.
    43. Ramona MAXIM & Florentina MOISESCU, 2017. "Transfer Pricing - An Innovative Approach," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 415-422.
    44. Gordon H. Hanson, 2000. "Scale Economies and the Geographic Concentration of Industry," NBER Working Papers 8013, National Bureau of Economic Research, Inc.
    45. Mian Sajid Nazir & Qaisar Hafeez & Salah U‐Din, 2022. "Did reduction in corporate tax rate attract FDI in Pakistan?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(2), pages 2256-2267, April.
    46. Eugster, Beatrix & Parchet, Raphaël, 2013. "Culture and Taxes: Towards Identifying Tax Competition," Economics Working Paper Series 1339, University of St. Gallen, School of Economics and Political Science.
    47. Timothy J. Goodspeed & Jorge Martinez-Vazquez & Li Zhang, 2011. "Public Policies and FDI Location: Differences between Developing and Developed Countries," Economics Working Paper Archive at Hunter College 434, Hunter College Department of Economics.
    48. Doeringer, Peter & Evans-Klock, Christine & Terkla, David, 2004. "What attracts high performance factories? Management culture and regional advantage," Regional Science and Urban Economics, Elsevier, vol. 34(5), pages 591-618, September.
    49. Egger, Peter & Raff, Horst, 2011. "Tax rate and tax base competition for foreign direct investment," Kiel Working Papers 1734, Kiel Institute for the World Economy (IfW Kiel).
    50. Vincent Delbecque, 2007. "Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises," Working Papers hal-04139252, HAL.
    51. Andrew Haughwout & Robert Inman & Steven Craig & Thomas Luce, 2004. "Local Revenue Hills: Evidence from Four U.S. Cities," The Review of Economics and Statistics, MIT Press, vol. 86(2), pages 570-585, May.
    52. Lskavyan, Vahe & Spatareanu, Mariana, 2008. "Host country's governance and the size of foreign investors," Economics Letters, Elsevier, vol. 100(2), pages 258-261, August.
    53. Christian Keuschnigg, 2007. "Exports, Foreign Direct Investment and the Costs of Corporate Taxation," CESifo Working Paper Series 2114, CESifo.
    54. Cletus C. Coughlin & Eran Segev, 1997. "Location determinants of new foreign-owned manufacturing plants," Working Papers 1997-018, Federal Reserve Bank of St. Louis.
    55. Hicks, Michael, 2006. "Transportation and Infrastructure, Retail Clustering, and Local Public Finance: Evidence from Wal-Mart's Expansion," MPRA Paper 52, University Library of Munich, Germany.
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    192. Jordi Jofre-Monseny, 2010. "Is agglomeration taxable?," Working Papers 2010/15, Institut d'Economia de Barcelona (IEB).
    193. Goolsbee, Austan & Maydew, Edward L., 2000. "Coveting thy neighbor's manufacturing: the dilemma of state income apportionment," Journal of Public Economics, Elsevier, vol. 75(1), pages 125-143, January.
    194. Randall Morck, 2009. "The Riddle of the Great Pyramids," NBER Working Papers 14858, National Bureau of Economic Research, Inc.
    195. Ying Gan & Buhui Qiu, 2019. "Escape from the USA: Government debt-to-GDP ratio, country tax competitiveness, and US-OECD cross-border M&As," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(7), pages 1156-1183, September.
    196. Welsch, Anthony, 2023. "The effect of market-based sourcing on labor outcomes," Journal of Public Economics, Elsevier, vol. 225(C).
    197. Cheng, Leonard K. & Kwan, Yum K., 2000. "What are the determinants of the location of foreign direct investment? The Chinese experience," Journal of International Economics, Elsevier, vol. 51(2), pages 379-400, August.
    198. Yonghong Wu, 2010. "Property Tax Exportation and Its Effects on Local Business Establishments: The Case of Massachusetts Municipalities," Economic Development Quarterly, , vol. 24(1), pages 3-12, February.
    199. Timothy J. Barik, "undated". "The Future of State and Local Economic Development Policy: What Research Is Needed," Upjohn Working Papers tjb2012gandc, W.E. Upjohn Institute for Employment Research.
    200. Gordon H. HANSON, 2001. "Should Countries Promote Foreign Direct Investment?," G-24 Discussion Papers 9, United Nations Conference on Trade and Development.
    201. Xavier Giroud & Joshua Rauh, 2017. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," Working Papers 17-02, Center for Economic Studies, U.S. Census Bureau.
    202. Ramona MAXIM & Florentina MOISESCU, 2017. "Transfer Pricing - An Innovative Approach," Proceedings RCE 2017, Editura Lumen, vol. 0, pages 415-422, November.
    203. Sarah Bauerle Danzman & Alexander Slaski, 2022. "Incentivizing embedded investment: Evidence from patterns of foreign direct investment in Latin America," The Review of International Organizations, Springer, vol. 17(1), pages 63-87, January.
    204. Zee, Howell H. & Stotsky, Janet G. & Ley, Eduardo, 2002. "Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries," World Development, Elsevier, vol. 30(9), pages 1497-1516, September.
    205. Estelle P. Dauchy & Christopher Balding, 2013. "Asymmetric Trade Estimator in Modified Gravity: Corporate Tax Rates and Trade in OECD Countries," Working Papers w0200, Center for Economic and Financial Research (CEFIR).
    206. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    207. Klaus E. Meyer & Hung Vo Nguyen, 2005. "Foreign Investment Strategies and Sub‐national Institutions in Emerging Markets: Evidence from Vietnam," Journal of Management Studies, Wiley Blackwell, vol. 42(1), pages 63-93, January.
    208. Holger Görg, 2003. "Foreign direct investment, investment incentives, and firing costs: A disadvantage for "inflexible Europe"?," European Economy Group Working Papers 30, European Economy Group.
    209. Silvia Giannini & Carola Maggiulli, 2002. "The Effective Tax Rates in the EU Commission Study on Corporate Taxation: Methodological Aspects, Main Results and Policy Implications," CESifo Working Paper Series 666, CESifo.
    210. Zhang Yi, 2009. "Unravelling the Complex Motivations behind China’s FDI," Working Papers 09-02, Utrecht School of Economics.
    211. Michael Wasylenko, 1997. "Taxation and economic development: the state of the economic literature," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 37-52.
    212. Steven Cassou, 1997. "The link between tax rates and foreign direct investment," Applied Economics, Taylor & Francis Journals, vol. 29(10), pages 1295-1301.
    213. Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute.
    214. Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    215. Nuri BALTACI & Muhammet ÞAHÝN, 2016. "Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries," Turkish Economic Review, KSP Journals, vol. 3(4), pages 642-651, December.
    216. Ruud A. de Mooij & Sjef Ederveen, 2006. "What a difference does it make? Understanding the empirical literature on taxation and international capital flows," European Economy - Economic Papers 2008 - 2015 261, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    217. Hirokazu Mizobata & Masaaki Suzuki, 2014. "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers 902, Kyoto University, Institute of Economic Research.
    218. Xavier Giroud & Joshua Rauh, 2015. "State Taxation and the Reallocation of Business Activity: Evidence from Establishment-Level Data," NBER Working Papers 21534, National Bureau of Economic Research, Inc.
    219. Tehmina S. Khan & Mr. John Norregaard, 2007. "Tax Policy: Recent Trends and Coming Challenges," IMF Working Papers 2007/274, International Monetary Fund.
    220. E. M. Ekanayake & Lucyna Kornecki, 2011. "Factors Affecting Inward Foreign Direct Investment Flows into the United States: Evidence from State-Level Data," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 1(3), pages 1-95.

  54. James R. Hines Jr., 1992. "Credit and Deferral as International Investment Incentives," NBER Working Papers 4191, National Bureau of Economic Research, Inc.

    Cited by:

    1. Weichenrieder, Alfons J., 1998. "Foreign profits and domestic investment," Journal of Public Economics, Elsevier, vol. 69(3), pages 451-463, September.
    2. James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.
    3. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
    4. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    5. Susan Guthrie & James R. Hines, Jr., 2008. "U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s," NBER Working Papers 14146, National Bureau of Economic Research, Inc.
    6. Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
    7. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
    8. Giovannini, A. & Hines, J.R.J., 1990. "Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?," Papers 51, Princeton, Woodrow Wilson School - Discussion Paper.
    9. Rosanne Altshuler & Jason G. Cummins, "undated". "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics.
    10. 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.
    11. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    12. John Whalley, 2011. "Puzzles Over International Taxation of Cross-border Flows of Capital Income," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume II, chapter 17, Edward Elgar Publishing.
    13. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    14. Rosanne Altshuler & T. Scott Newlon & William Randolph, 1996. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," Departmental Working Papers 199405, Rutgers University, Department of Economics.
    15. Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers 0721, Oxford University Centre for Business Taxation.
    16. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
    17. Rosanne Altshuler & Harry Grubert, 1998. "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers 199807, Rutgers University, Department of Economics.
    18. Ronald B. Davies, 2010. "The Silver Lining of Red Tape," The Institute for International Integration Studies Discussion Paper Series iiisdp328, IIIS.
    19. Vijay Jog & Jianmin Tang, 2001. "Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 5-25, January.
    20. Bruce A. Blonigen & Ronald B. Davies, 2004. "The Effects of Bilateral Tax Treaties on U.S. FDI Activity," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(5), pages 601-622, September.
    21. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2016. "Trade Credit and Taxes," The Review of Economics and Statistics, MIT Press, vol. 98(1), pages 132-139, March.
    22. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
    23. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    24. 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.
    25. Bruce A. Blonigen & Ronald B. Davies, 2002. "Do Bilateral Tax Treaties Promote Foreign Direct Investment?," NBER Working Papers 8834, National Bureau of Economic Research, Inc.
    26. Jason Cummins & R. Glenn Hubbard, 1995. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 123-152, National Bureau of Economic Research, Inc.
    27. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
    28. Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics.
    29. Rejane Hugounenq-de Vreyer & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risque de concurrence fiscale," Post-Print hal-03462426, HAL.
    30. Jennifer Blouin & Linda Krull, 2009. "Bringing It Home: A Study of the Incentives Surrounding the Repatriation of Foreign Earnings Under the American Jobs Creation Act of 2004," Journal of Accounting Research, Wiley Blackwell, vol. 47(4), pages 1027-1059, September.
    31. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    32. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc.
    33. Jack Mintz & Michael Smart, 2001. "Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada," CESifo Working Paper Series 554, CESifo.
    34. Harendt, Christoph & Dreßler, Daniel & Overesch, Michael, 2016. "The Impact of Tax Treaties and Repatriation Taxes on FDI Revisited," VfS Annual Conference 2016 (Augsburg): Demographic Change 145588, Verein für Socialpolitik / German Economic Association.
    35. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
    36. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    37. Alfons Weichenrieder, 1996. "Anti-tax-avoidance provisions and the size of foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 67-81, January.
    38. Rosanne Altshuler & Timothy J. Goodspeed, 2002. "Follow the Leader? Evidence on European and U.S. Tax Competition," Departmental Working Papers 200226, Rutgers University, Department of Economics.
    39. James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
    40. James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.
    41. Martin Feldstein, 1994. "Taxes, Leverage and the National Return on Outbound Foreign Direct Investment," NBER Working Papers 4689, National Bureau of Economic Research, Inc.
    42. De Waegenaere, Anja & Sansing, Richard, 2010. "Inconsistent Transfer Prices and the Location of Mobile Capital," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1085-1109, December.
    43. Yasushi Iwamoto & Akihisa Shibata, 1999. "Foreign Tax Credit and the Current Account," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 131-148, May.
    44. John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
    45. Alfons J. Weichenrieder & Jack Mintz, 2008. "What determines the use of holding companies and ownership chains?," Working Papers 0803, Oxford University Centre for Business Taxation.
    46. Rosanne Altshuler & T. Scott Newlon & Joel Slemrod, 1993. "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 77-116, National Bureau of Economic Research, Inc.
    47. Dickescheid, Thomas, 2002. "Steuerwettbewerb und Direktinvestitionen," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 16, number urn:isbn:9783161477348, May.
    48. Jouko Ylä-Liedenpohja, 2003. "Taxation and Valuation of International Real Investments," CESifo Working Paper Series 1013, CESifo.
    49. Spengel, Christoph & Heinemann, Friedrich & Olbert, Marcel & Pfeiffer, Olena & Schwab, Thomas & Stutzenberger, Kathrin, 2018. "Analysis of US corporate tax reform proposals and their effects for Europe and Germany. Final report: Update 2018," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 181905, June.

  55. Charles H. Berry & David F. Bradford & James R. Jr. Hines, 1991. "Arm's Length Pricing: Some Economic Perspectives," CESifo Working Paper Series 11, CESifo.

    Cited by:

    1. Hines, James Jr., 1994. "Credit and deferral as international investment incentives," Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.

  56. Hines Jr., J.R., 1991. "Dividends And Profits: Some Unsubtle Foreign Influences," Papers 77, Princeton, Woodrow Wilson School - John M. Olin Program.

    Cited by:

    1. Weichenrieder, Alfons J., 1998. "Foreign profits and domestic investment," Journal of Public Economics, Elsevier, vol. 69(3), pages 451-463, September.
    2. Owen Lamont, "undated". "Earnings and Expected Returns," CRSP working papers 345, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
    3. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
    4. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    5. James R. Hines, Jr., 1994. "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
    6. Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
    7. Shumi Akhtar, 2018. "Dividend payout determinants for Australian Multinational and Domestic Corporations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 11-55, March.
    8. Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
    9. Bianconi, Marcelo, 1995. "Inflation and the real price of equities: Theory with some empirical evidence," Journal of Macroeconomics, Elsevier, vol. 17(3), pages 495-514.
    10. Margaret Lamb & Andrew Lymer, 1999. "Taxation research in an accounting context: future prospects and interdisciplinary perspectives," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 749-776.
    11. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Dividend Policy inside the Firm," NBER Working Papers 8698, National Bureau of Economic Research, Inc.
    12. Robert Joliet & Aline Muller, 2015. "Dividends and Foreign Performance Signaling," Post-Print hal-01667402, HAL.
    13. Bodnar, Gordon M. & Weintrop, Joseph, 1997. "The valuation of the foreign income of US multinational firms: a growth opportunities perspective," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 69-97, December.
    14. Stephanie E. Curcuru & Charles P. Thomas, 2014. "The Return on U.S. Direct Investment at Home and Abroad," NBER Chapters, in: Measuring Wealth and Financial Intermediation and Their Links to the Real Economy, pages 205-230, National Bureau of Economic Research, Inc.
    15. Bena, Jan & Hanousek, Jan, 2006. "Rent extraction by large shareholders: evidence using dividend policy in the Czech Republic," LSE Research Online Documents on Economics 24510, London School of Economics and Political Science, LSE Library.
    16. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    17. Fernau, Erik & Hirsch, Stefan, 2019. "What drives dividend smoothing? A meta regression analysis of the Lintner model," International Review of Financial Analysis, Elsevier, vol. 61(C), pages 255-273.
    18. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    19. Miguel Braun & Rafael Di tella, 2004. "Inflation, Inflation Variability, and Corruption," Economics and Politics, Wiley Blackwell, vol. 16(1), pages 77-100, March.
    20. Douglas W. Elmendorf & Jeffrey B. Liebman, 2000. "Social Security Reform and National Saving in an Era of Budget Surpluses," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 31(2), pages 1-72.
    21. Muhammad Nadeem Khan & Moona Shamim, 2017. "A Sectoral Analysis of Dividend Payment Behavior," SAGE Open, , vol. 7(1), pages 21582440166, January.
    22. Shumi Akhtar, 2018. "Dividend policies across multinational and domestic corporations – an international study," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(3), pages 669-695, September.
    23. Tahir, Muhammad & Ibrahim, Haslindar & Zulkafli, Abdul Hadi & Mushtaq, Muhammad, 2020. "Corruption, national culture, law and dividend repatriation policy," Journal of Multinational Financial Management, Elsevier, vol. 57.
    24. Booth, Laurence & Zhou, Jun, 2017. "Dividend policy: A selective review of results from around the world," Global Finance Journal, Elsevier, vol. 34(C), pages 1-15.
    25. John W. Budd & Matthew J.Slaughter, 2000. "Are Profits Shared Across Borders? Evidence on International Rent Sharing," NBER Working Papers 8014, National Bureau of Economic Research, Inc.

  57. James R. Hines, Jr., 1991. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U.S. Multinationals in the 1980s," NBER Working Papers 3930, National Bureau of Economic Research, Inc.

    Cited by:

    1. Mamuneas, T.P. & Nadiri, M.I., 1993. "Public R&D Policies and Cost Behavior of the U.S. Manufacturing Industries," Working Papers 93-44, C.V. Starr Center for Applied Economics, New York University.
    2. Lolita Paff & Todd A. Watkins, 2009. "What is the After‐Tax Price of R&D? An Interstate Comparison," Fiscal Studies, John Wiley & Sons, vol. 30(1), pages 73-101, March.
    3. Tseng, Kevin, 2022. "Learning from the Joneses: Technology spillover, innovation externality, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 73(2).
    4. 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.
    5. Fischer, Carolyn, 2006. "Multinational taxation and international emissions trading," Resource and Energy Economics, Elsevier, vol. 28(2), pages 139-159, May.
    6. Nguyen, Phuong-Anh & Kecskés, Ambrus, 2020. "Do technology spillovers affect the corporate information environment?," Journal of Corporate Finance, Elsevier, vol. 62(C).
    7. Gupta, Sanjay & Hwang, Yuhchang & Schmidt, Andrew P., 2011. "Structural Change in the Research and Experimentation Tax Credit: Success or Failure?," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 285-322, June.
    8. James R. Hines, Jr. & James R. Hines Jr. & R. Glenn Hubbard, 1995. "Taxes, Technology Transfer, and R&D by Multinational Firms," NBER Chapters, in: Taxing Multinational Corporations, pages 51-62, National Bureau of Economic Research, Inc.
    9. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    10. James R. Hines Jr. & Adam B. Jaffe, 2000. "International Taxation and the Location of Inventive Activity," NBER Chapters, in: International Taxation and Multinational Activity, pages 201-230, National Bureau of Economic Research, Inc.
    11. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.
    12. John Mutti & Harry Grubert, 2009. "The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad," NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 111-137, National Bureau of Economic Research, Inc.
    13. Huang, Minjie & Kubick, Thomas R. & Tseng, Kevin, 2021. "Technology spillovers and the duration of executive compensation," Journal of Banking & Finance, Elsevier, vol. 131(C).

  58. Hines Jr., J.R., 1991. "Uncertain Tax Revenue And The Taxation Of Risky Assets," Papers 69, Princeton, Woodrow Wilson School - John M. Olin Program.

    Cited by:

    1. Louis Kaplow, 1991. "Taxation and Risk Taking: A General Equilibrium Perspective," NBER Working Papers 3709, National Bureau of Economic Research, Inc.

  59. Giovannini, Alberto & Hines Jr, James R, 1990. "Capital Flight and Tax Competition: Are there Viable Solutions to Both Problems," CEPR Discussion Papers 416, C.E.P.R. Discussion Papers.

    Cited by:

    1. Daniele Checchi, 1992. "Capital controls and distribution of income: Empirical evidence for Great Britain Japan and Australia," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 128(3), pages 558-587, September.
    2. Roger H. Gordon, 1990. "Canada - U.S. Free Trade and Pressures for Tax Harmonization," NBER Working Papers 3327, National Bureau of Economic Research, Inc.
    3. Enrique G. Mendoza & Linda L. Tesar, 2004. "Winners and Losers of Tax Competition in the European Union," Working Papers 508, Research Seminar in International Economics, University of Michigan.
    4. Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
    5. Torsten Persson & Guido Tabellini, 1992. "The Politics of 1992: Fiscal Policy and European Integration," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 59(4), pages 689-701.
    6. Gérard, Marcel, 1999. "L’imposition des revenus de l’investissement en Europe, une hétérogénéité coûteuse," L'Actualité Economique, Société Canadienne de Science Economique, vol. 75(1), pages 401-426, mars-juin.
    7. Hines, J.R., 1990. "The Transfer Pricing Problem: Where The Profit Are," Papers 64, Princeton, Woodrow Wilson School - Discussion Paper.
    8. Siebert, Horst & Koop, Michael J., 1990. "Institutional competition: a concept for Europe?," Kiel Working Papers 440, Kiel Institute for the World Economy (IfW Kiel).
    9. Gordon, R.H., 1990. "Can Capital Income Taxes Survive in an Open Economies," Working Papers 280, Research Seminar in International Economics, University of Michigan.
    10. Killian J. McCarthy & Frederik van Doorn & Brigitte Unger, 2011. "Tax Competition and the Harmonisation of Corporate Tax Rates in Europe," Chapters, in: Miroslav N. Jovanović (ed.), International Handbook on the Economics of Integration, Volume II, chapter 20, Edward Elgar Publishing.
    11. Roger H. Gordon, 1992. "Canada-U.S. Free Trade and Pressures for Tax Coordination," NBER Chapters, in: Canada-U.S. Tax Comparisons, pages 75-96, National Bureau of Economic Research, Inc.
    12. Miroslav N. Jovanović (ed.), 2011. "International Handbook on the Economics of Integration, Volume II," Books, Edward Elgar Publishing, number 14136.
    13. Libman, Alexander, 2005. "Взаимодействие Государственных И Частных Структур В Интеграционных Группировах: Теоретические Подходы И Опыт Снг [Interaction of Public and Private Actors in Regional Integration Groups - Theoretic," MPRA Paper 17044, University Library of Munich, Germany.

  60. Hines, J.R., 1990. "The Flight Paths Of Migratory Corporations," Papers 65, Princeton, Woodrow Wilson School - Discussion Paper.

    Cited by:

    1. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    2. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
    3. Hines, James Jr., 1994. "Credit and deferral as international investment incentives," Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
    4. Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
    5. James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.

  61. Hines, J.R., 1990. "The Transfer Pricing Problem: Where The Profit Are," Papers 64, Princeton, Woodrow Wilson School - Discussion Paper.

    Cited by:

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    544. Rodney D. Boehme & Anthony D. May, 2016. "Multinational Corporations and Stock Price Crash Risk," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 5(4), pages 39-63, July.
    545. Jeanne Bomare & Ségal Le Guern Herry, 2022. "Will We Ever Be Able to Track Offshore Wealth? Evidence from the Offshore Real Estate Market in the UK," SciencePo Working papers hal-03811306, HAL.
    546. O. Amerighi & S. Peralta, 2007. "Exports Versus Horizontal Foreign Direct Investment with Profit Shifting," Working Papers 604, Dipartimento Scienze Economiche, Universita' di Bologna.
    547. Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018. "The corporate governance of profit shifting," MPRA Paper 88724, University Library of Munich, Germany.
    548. Haoyuan Ding & Kees G. Koedijk & Chang Li & Tong Qi, 2021. "The internationalisation of Chinese firms: Impact of FDI experience on export performance," The World Economy, Wiley Blackwell, vol. 44(12), pages 3609-3640, December.
    549. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.
    550. Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.

  63. Case, A.C. & Hines, J.R.J. & Rosen, H.S., 1989. "Copycatting: Fiscal Policies Of States And Their Neighbors," Papers 37, Princeton, Woodrow Wilson School - Discussion Paper.

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    1. Cull, Robert, 1998. "How deposit insurance affects financial depth : a cross-country analysis," Policy Research Working Paper Series 1875, The World Bank.
    2. Áureo de Paula & Imran Rasul & Pedro CL Souza, 2023. "Identifying network ties from panel data: Theory and an application to tax competition," CeMMAP working papers 21/23, Institute for Fiscal Studies.
    3. Chua, Hak B., 1993. "Regional Spillovers and Economic Growth," Center Discussion Papers 321327, Yale University, Economic Growth Center.
    4. David M. Cutler & Douglas W. Elmendorf & Richard J. Zeckhauser, 1993. "Demographic Characteristics and the Public Bundle," NBER Working Papers 4283, National Bureau of Economic Research, Inc.
    5. Phillip B. Levine & David J. Zimmerman, 1995. "An Empirical Analysis of the Welfare Magnet Debate Using the NLSY," NBER Working Papers 5264, National Bureau of Economic Research, Inc.
    6. David Bell & Sangyoung Song, 2007. "Neighborhood effects and trial on the internet: Evidence from online grocery retailing," Quantitative Marketing and Economics (QME), Springer, vol. 5(4), pages 361-400, December.
    7. Áureo de Paula & Imran Rasul & Pedro CL Souza, 2018. "Recovering social networks from panel data: identification, simulations and an application," CeMMAP working papers CWP58/18, Centre for Microdata Methods and Practice, Institute for Fiscal Studies.
    8. Reuven Glick & Michael M. Hutchison, 1992. "Fiscal policy in monetary unions: implications for Europe," Working Papers in Applied Economic Theory 92-02, Federal Reserve Bank of San Francisco.
    9. Kevin J. Murphy & Oded Izraeli, 1997. "Interstate Differences in Per Capita State and Local Revenues and The Neighboring State Effect," The Review of Regional Studies, Southern Regional Science Association, vol. 27(2), pages 101-121, Fall.
    10. Helen F. Ladd, 1992. "Mimicking of Local Tax Burdens Among Neighboring Counties," Public Finance Review, , vol. 20(4), pages 450-467, October.
    11. Geys, Benny, 2006. "Looking across borders: a test of spatial policy interdependence using local government efficiency ratings [Der Blick über die Grenze: Untersuchung von räumlichen Wechselbeziehungen in der Kommunal," Discussion Papers, Research Unit: Market Processes and Governance SP II 2006-03, WZB Berlin Social Science Center.
    12. Kevin Willardsen, 2021. "Measuring fiscal interactions in local federalism: Evidence from Florida," Papers in Regional Science, Wiley Blackwell, vol. 100(4), pages 891-923, August.
    13. Raffaella SANTOLINI, 2007. "Incomplete Information in Tax Setting of Local Governments: a Theoretical Framework," Working Papers 295, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    14. Phuong Nguyen-Hoang, 2012. "Cost function and its use for intergovernmental educational transfers in Vietnam," Education Economics, Taylor & Francis Journals, vol. 20(1), pages 69-91, June.
    15. Kirrane, Chris, 1990. "Some Fiscal Budgetary Consequences of EMU," MPRA Paper 93418, University Library of Munich, Germany.
    16. Ronald C. Fisher & John C. Navin, 1992. "State-Local Fiscal Behavior: Analysis of Interjurisdictional Differences, 1962-1987," Public Finance Review, , vol. 20(4), pages 433-449, October.
    17. Raffaella SANTOLINI, 2007. "An Empitical Analysis of Political and Informative Trends on Municipalities of an Italian Region," Working Papers 294, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    18. William H. Oakland, 1992. "Financing Local Government in the 1990s," Public Finance Review, , vol. 20(4), pages 413-419, October.
    19. Charles Wyplosz & Jean Pisani- Ferry, 1990. "Les implications budgétaires de l'union monétaire," Revue de l'OFCE, Programme National Persée, vol. 33(1), pages 155-173.

  64. Hines, J.R.J. & Hubbard, R.G., 1989. "Coming Home To America - Devidend Repatriations By U.S. Multinationals," Papers 146, Princeton, Woodrow Wilson School - Public and International Affairs.

    Cited by:

    1. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    2. James R. Hines, Jr., 1994. "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
    3. Roger H. Gordon & Joosung Jun, 1992. "Taxes and the Form of Ownership of Foreign Corporate Equity," NBER Working Papers 4159, National Bureau of Economic Research, Inc.
    4. Sebastian Beer & Ruud A. De Mooij & Li Liu, 2018. "International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots," CESifo Working Paper Series 7184, CESifo.
    5. Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
    6. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
    7. Chen, Ming-Chin & Gupta, Sanjay, 2011. "An empirical investigation of the effect of imputation credits on remittance of overseas dividends," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(1), pages 18-30.
    8. Devereux, Michael & Lockwood, Ben & Redoano, Michela, 2002. "Do Countries Compete over Corporate Tax Rates?," CEPR Discussion Papers 3400, C.E.P.R. Discussion Papers.
    9. Gastanaga, Victor M. & Nugent, Jeffrey B. & Pashamova, Bistra, 1998. "Host Country Reforms and FDI Inflows: How Much Difference do they Make?," World Development, Elsevier, vol. 26(7), pages 1299-1314, July.
    10. John Mutti & Harry Grubert, 1996. "The Significance of International Tax Rules for Sourcing Income: The Relationship Between Income Taxes and Trade Taxes," NBER Working Papers 5526, National Bureau of Economic Research, Inc.
    11. 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.
    12. Kenneth A. Froot, 1990. "Multinational Corporations, Exchange Rates, and Direct Investment," NBER Chapters, in: International Policy Coordination and Exchange Rate Fluctuations, pages 307-346, National Bureau of Economic Research, Inc.
    13. Roger H. Gordon & Jeffrey K. MacKie-Mason, 1994. "Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting," NBER Working Papers 4690, National Bureau of Economic Research, Inc.
    14. Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007. "Capital Structure and International Debt Shifting," Working Papers CEB 07-015.RS, ULB -- Universite Libre de Bruxelles.
    15. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    16. Roger H. Gordon & Soren Bo Nielsen, 1996. "Tax Avoidance and Value-Added vs. Income Taxation in an Open Economy," NBER Working Papers 5527, National Bureau of Economic Research, Inc.
    17. Martin, Xiumin & Novack, Garth & Pereira, Raynolde, 2009. "Firms’ share price reactions to The American Jobs Creation Act," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 18(2), pages 141-151.
    18. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
    19. Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June.
    20. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
    21. Rosanne Altshuler & Harry Grubert, 1998. "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers 199807, Rutgers University, Department of Economics.
    22. Olsen, T.E. & Osmundsen, P., 1998. "Strategic Tax Competition; Implications of National Ownership," Papers 11/98, Norwegian School of Economics and Business Administration-.
    23. Mihir A. Desai & James R. Hines Jr., 2004. "Market Reactions to Export Subsidies," NBER Working Papers 10233, National Bureau of Economic Research, Inc.
    24. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
    25. Slemrod, J., 1990. "The Impact Of The Tax Reform Act Of 1986 On Foreign Direct Investment To And From The United States," Working Papers 256, Research Seminar in International Economics, University of Michigan.
    26. Harry Huizinga & Luc Laeven, 2006. "International profit shifting within multinationals: a multi-country perspective," European Economy - Economic Papers 2008 - 2015 260, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    27. Vijay Jog & Jianmin Tang, 2001. "Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 5-25, January.
    28. Guntram Wolff, 2007. "Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?," Open Economies Review, Springer, vol. 18(3), pages 327-346, July.
    29. Chen, Novia X. & Shevlin, Terry, 2018. "“U.S. worldwide taxation and domestic mergers and acquisitions” a discussion✰," Journal of Accounting and Economics, Elsevier, vol. 66(2), pages 439-447.
    30. Dong, Qi Flora & Cao, Yiting & Zhao, Xin & Deshmukh, Ashutosh, 2019. "Responses of US multinational firms to a temporary repatriation tax holiday: A literature review and synthesis," Journal of Accounting Literature, Elsevier, vol. 43(C), pages 108-123.
    31. Hines, J.R., 1990. "The Transfer Pricing Problem: Where The Profit Are," Papers 64, Princeton, Woodrow Wilson School - Discussion Paper.
    32. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    33. 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.
    34. Shang-Jin Wei, 2000. "How Taxing is Corruption on International Investors?," The Review of Economics and Statistics, MIT Press, vol. 82(1), pages 1-11, February.
    35. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    36. Gaëtan Nicodème, 2008. "Corporate Income Tax and Economic Distortions," Working Papers CEB 08-033.RS, ULB -- Universite Libre de Bruxelles.
    37. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Dividend Policy inside the Firm," NBER Working Papers 8698, National Bureau of Economic Research, Inc.
    38. Michael Devereux & Harold Freeman, 1995. "The impact of tax on foreign direct investment: Empirical evidence and the implications for tax integration schemes," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 85-106, February.
    39. Jason Cummins & R. Glenn Hubbard, 1995. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 123-152, National Bureau of Economic Research, Inc.
    40. Serena Fatica & Thomas Hemmelgarn & Gaetan Nicodeme, 2012. "The Debt-Equity Bias: consequences and solutions," Taxation Papers 33, Directorate General Taxation and Customs Union, European Commission.
    41. Rejane Hugounenq-de Vreyer & Jacques Le Cacheux & Thierry Madiès, 1999. "Diversité des fiscalités européennes et risque de concurrence fiscale," Post-Print hal-03462426, HAL.
    42. Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank.
    43. Andrew B. Lyon & Gerald Silverstein, 1994. "The Alternative Minimum Tax and the Behavior of Multinational Corporations," NBER Working Papers 4783, National Bureau of Economic Research, Inc.
    44. Michael P Devereux, 2007. "Taxes in the EU New Member States and the Location of Capital and Profit," Working Papers 0703, Oxford University Centre for Business Taxation.
    45. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc.
    46. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
    47. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    48. Louis T., Jr. Wells & Nancy J. Allen & Jacques Morisset & Neda Pirnia, 2001. "Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs?," World Bank Publications - Books, The World Bank Group, number 13979.
    49. Gordon, Roger H. & Bo Nielsen, Soren, 1997. "Tax evasion in an open economy:: Value-added vs. income taxation," Journal of Public Economics, Elsevier, vol. 66(2), pages 173-197, November.
    50. Wah, Saw Htay, 2009. "Is corruption endogenous to foreign direct investment in resource-rich developing economies?," ISU General Staff Papers 200901010800002044, Iowa State University, Department of Economics.
    51. Roy D.. Hogg & Jack Mintz & Joel Slemrod, 1993. "Impacts of Canadian and U.S. Tax Reform on the Financing of Canadian Subsidiaries of U.S. Parents," NBER Chapters, in: Studies in International Taxation, pages 47-76, National Bureau of Economic Research, Inc.
    52. Bird, Andrew & Edwards, Alexander & Shevlin, Terry, 2017. "Does U.S. foreign earnings lockout advantage foreign acquirers?," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 150-166.
    53. James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s," NBER Chapters, in: Studies in International Taxation, pages 149-194, National Bureau of Economic Research, Inc.
    54. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    55. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    56. Xing, Jing, 2018. "Territorial tax system reform and multinationals' foreign cash holdings: New evidence from Japan," Journal of Corporate Finance, Elsevier, vol. 49(C), pages 252-282.
    57. Klassen, Kenneth J. & Shackelford, Douglas A., 1998. "State and provincial corporate tax planning: income shifting and sales apportionment factor management," Journal of Accounting and Economics, Elsevier, vol. 25(3), pages 385-406, June.
    58. Schanz, Sebastian, 2007. "Optimale Repatriierungspolitik: Auswirkungen von Tarifänderungen auf Repatriierungsentscheidungen bei Direktinvestitionen in Deutschland und Österreich," arqus Discussion Papers in Quantitative Tax Research 23, arqus - Arbeitskreis Quantitative Steuerlehre.
    59. Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
    60. Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.
    61. Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
    62. James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
    63. Sinn, H.W., 1990. "Taxation And The Birth Of Foreign Subsidiaries," Papers 66, Princeton, Woodrow Wilson School - Discussion Paper.
    64. Driffield, Nigel & Jones, Chris & Kim, Jae-Yeon & Temouri, Yama, 2021. "FDI motives and the use of tax havens: Evidence from South Korea," Journal of Business Research, Elsevier, vol. 135(C), pages 644-662.
    65. 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.
    66. James R. Hines Jr., 1993. "Altered States: Taxes and the Location of Foreign Direct Investment in America," NBER Working Papers 4397, National Bureau of Economic Research, Inc.
    67. Schanz, Sebastian, 2007. "Repatriierungspolitik unter Unsicherheit: lohnt sich die Optimierung," arqus Discussion Papers in Quantitative Tax Research 32, arqus - Arbeitskreis Quantitative Steuerlehre.
    68. Andrew B. Lyon & Gerald Silverstein & R. Glenn Hubbard, 1995. "Alternative Minimum Tax Rules and Multinational Corporations," NBER Chapters, in: Taxing Multinational Corporations, pages 39-50, National Bureau of Economic Research, Inc.
    69. Martin Feldstein, 1994. "Taxes, Leverage and the National Return on Outbound Foreign Direct Investment," NBER Working Papers 4689, National Bureau of Economic Research, Inc.
    70. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    71. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    72. Tajika, Eiji & 田近, 栄治 & Nakatani, Ryota & 中谷, 亮太, 2008. "Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals," Discussion Papers 2008-04, Graduate School of Economics, Hitotsubashi University.
    73. Muhammad Tahir & Haslindar Ibrahim & Abdul Hadi Zulkafli & Muhammad Mushtaq, 2020. "Influence of Exchange Rate Fluctuations and Credit Supply on Dividend Repatriation Policy of U.S. Multinational Corporations," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 9(special i), pages 267-290.
    74. Jason Cummins & R. Glenn Hubbard & R. Glenn Hubbard, 1995. "Is Foreign Direct Investment Sensitive to Taxes?," NBER Chapters, in: Taxing Multinational Corporations, pages 73-80, National Bureau of Economic Research, Inc.
    75. Rosanne Altshuler & T. Scott Newlon & Joel Slemrod, 1993. "The Effects of U.S. Tax Policy on the Income Repatriation Patterns of U. S . Multinational Corporations," NBER Chapters, in: Studies in International Taxation, pages 77-116, National Bureau of Economic Research, Inc.
    76. Madhuparna Kolay, 2018. "Stockholder Wealth Effects of Corporate Inversions: Is It just Tax or Does Governance Matter too?," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 83-97, November.
    77. Chowdhry, Bhagwan & Coval, Joshua D., 1998. "Internal financing of multinational subsidiaries: Debt vs. equity1," Journal of Corporate Finance, Elsevier, vol. 4(1), pages 87-106, March.
    78. Devereux, Michael P. & Pearson, Mark, 1995. "European tax harmonisation and production efficiency," European Economic Review, Elsevier, vol. 39(9), pages 1657-1681, December.
    79. Chris Higson & Jamie Elliott, 1994. "The incentive to locate a multinational firm: The effect of tax reforms in the United Kingdom," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 1(1), pages 81-97, February.
    80. Mr. Alexander Lehmann & Mr. Ashoka Mody, 2004. "International Dividend Repatriations," IMF Working Papers 2004/005, International Monetary Fund.
    81. Jones, Chris & Temouri, Yama & Cobham, Alex, 2018. "Tax haven networks and the role of the Big 4 accountancy firms," Journal of World Business, Elsevier, vol. 53(2), pages 177-193.

  65. Auerbach, A.J. & Hines, Jr.J.R., 1988. "Investment Tax Incentives And Frequent Tax Reforms," Papers 135, Princeton, Woodrow Wilson School - Public and International Affairs.

    Cited by:

    1. Hassett, Kevin A & Metcalf, Gilbert E, 1999. "Investment with Uncertain Tax Policy: Does Random Tax Policy Discourage Investment?," Economic Journal, Royal Economic Society, vol. 109(457), pages 372-393, July.
    2. Alan J. Auerbach, 2003. "Fiscal Policy, Past and Present," NBER Working Papers 10023, National Bureau of Economic Research, Inc.
    3. Alan J. Auerbach & Kevin Hassett, 1991. "Recent U.S. Investment Behavior and the Tax Reform Act of 1986: A Disaggregate View," NBER Working Papers 3626, National Bureau of Economic Research, Inc.
    4. Feltenstein, Andrew & Shah, Anwar, 1992. "General equilibrium effects of investment incentives in Mexico," Policy Research Working Paper Series 927, The World Bank.
    5. de Mooij, Ruud A & Ederveen, Sjef, 2003. "Taxation and Foreign Direct Investment: A Synthesis of Empirical Research," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(6), pages 673-693, November.
    6. James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
    7. Roger H. Gordon & Joel Slemrod, 1998. "Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?," NBER Working Papers 6576, National Bureau of Economic Research, Inc.
    8. Giovannini, A. & Hines, J.R.J., 1990. "Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?," Papers 51, Princeton, Woodrow Wilson School - Discussion Paper.
    9. Harry Grubert & John Mutti, 1991. "Financial Flows versus Capital Spending: Alternative Measures of U.S.-Canadian Investment and Trade in the Analysis of Taxes," NBER Chapters, in: International Economic Transactions: Issues in Measurement and Empirical Research, pages 293-320, National Bureau of Economic Research, Inc.
    10. Rosanne Altshuler & Jason G. Cummins, "undated". "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics.
    11. Jerzy Michalek & Pavel Ciaian & D'Artis Kancs, 2016. "Investment Crowding Out: Firm-Level Evidence from Northern Germany," Regional Studies, Taylor & Francis Journals, vol. 50(9), pages 1579-1594, September.
    12. Joel Slemrod, 1989. "Tax Effects on Foreign Direct Investment in the United States: Evidence from a Cross-Country Comparison," NBER Working Papers 3042, National Bureau of Economic Research, Inc.
    13. Casey B. Mulligan, 2011. "The Expanding Social Safety Net," NBER Working Papers 17654, National Bureau of Economic Research, Inc.
    14. Swenson, Charles W., 1997. "Rational expectations and tax policy: Experimental market evidence," Journal of Economic Behavior & Organization, Elsevier, vol. 32(3), pages 433-455, March.
    15. Ortmann, Regina, 2015. "Uncertainty in weighting formulary apportionment factors and its impact on after-tax income of multinational groups," arqus Discussion Papers in Quantitative Tax Research 184, arqus - Arbeitskreis Quantitative Steuerlehre.
    16. Antonio Acconcia & Claudia Cantabene, 2015. "Liquidity and Firm Response to Fiscal Stimulus," CSEF Working Papers 392, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 16 Feb 2016.
    17. Christopher A. Hennessy & Ilya A. Strebulaev, 2015. "Beyond Random Assignment: Credible Inference of Causal Effects in Dynamic Economies," NBER Working Papers 20978, National Bureau of Economic Research, Inc.
    18. Alan Auerbach, 2002. "Is There a Role for Discretionary Fiscal Policy?," NBER Working Papers 9306, National Bureau of Economic Research, Inc.
    19. Hines, James Jr., 1994. "Credit and deferral as international investment incentives," Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
    20. Jack, William & Viard, Alan D., 1996. "Production efficiency and the design of temporary investment incentives," Journal of Public Economics, Elsevier, vol. 61(1), pages 87-106, July.
    21. Strebulaev, Ilya & Hennessy, Christopher, 2015. "Natural Experiment Policy Evaluation: A Critique," CEPR Discussion Papers 10455, C.E.P.R. Discussion Papers.
    22. Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.
    23. Viktor V. Ivanov & Nadezhda A. Lvova & Natalia V. Pokrovskaia & Svetlana V. Naumenkova, 2018. "Determinants of tax incentives for investment activity of enterprises," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 4(2), pages 125-141.
    24. Gries, Thomas & Prior, Ulrich & Sureth, Caren, 2007. "Taxation of risky investment and paradoxical investor behavior," arqus Discussion Papers in Quantitative Tax Research 26, arqus - Arbeitskreis Quantitative Steuerlehre.
    25. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.
    26. Luis Alvarez & Vesa Kanniainen & Jan Södersten, 1999. "Why is the Corporation Tax Not Neutral?. Anticipated Tax Reform, Investment Spurts and Corporate Borrowing," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(3/4), pages 285-285, July.
    27. Mihir A. Desai & James R. Hines Jr., 1997. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Working Papers 6064, National Bureau of Economic Research, Inc.
    28. Sureth, Caren & Voß, Armin, 2005. "Investitionsbereitschaft und zeitliche Indifferenz bei Realinvestitionen unter Unsicherheit und Steuern," arqus Discussion Papers in Quantitative Tax Research 2, arqus - Arbeitskreis Quantitative Steuerlehre.
    29. Jason Cummins & R. Glenn Hubbard, 1995. "The Tax Sensitivity of Foreign Direct Investment: Evidence from Firm-Level Panel Data," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 123-152, National Bureau of Economic Research, Inc.
    30. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1), pages 13-21.
    31. Shah, Anwar & Slemrod, Joel, 1990. "Tax sensitivity of foreign direct investment : an empirical assessment," Policy Research Working Paper Series 434, The World Bank.
    32. Andries Brandsma & Pavel Ciaian & d'Artis Kancs, 2010. "The Role of Additionality in the EU Cohesion Policies: An Example of Firm-Level Investment Support," EERI Research Paper Series EERI_RP_2010_46, Economics and Econometrics Research Institute (EERI), Brussels.
    33. Aviral Tiwari & Mihai Mutascu, 2014. "A revisit on the tax burden distribution and GDP growth: fresh evidence using a consistent nonparametric test for causality for the USA," Empirical Economics, Springer, vol. 46(3), pages 961-972, May.
    34. Martin Jacob & Kelly Wentland & Scott A. Wentland, 2022. "Real Effects of Tax Uncertainty: Evidence from Firm Capital Investments," Management Science, INFORMS, vol. 68(6), pages 4065-4089, June.
    35. Hristu-Varsakelis, Dimitrios & Karagianni, Stella & Saraidaris, Anastasios, 2011. "Equilibrium conditions in corporate tax competition and Foreign Direct Investment flows," Economic Modelling, Elsevier, vol. 28(1-2), pages 13-21, January.
    36. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
    37. Alan J. Auerbach & Kevin Hassett, 1991. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc.
    38. James R. Hines Jr. & Michael Keen, 2018. "Certain Effects of Uncertain Taxes," NBER Working Papers 25388, National Bureau of Economic Research, Inc.
    39. Feltenstein, Andrew & Shah, Anwar, 1991. "Tax policy options to promote private capital formation in Pakistan," Policy Research Working Paper Series 698, The World Bank.
    40. Austan Goolsbee, 2000. "The Importance of Measurement Error in the Cost of Capital," NBER Working Papers 7558, National Bureau of Economic Research, Inc.
    41. Sialm, Clemens, 2006. "Stochastic taxation and asset pricing in dynamic general equilibrium," Journal of Economic Dynamics and Control, Elsevier, vol. 30(3), pages 511-540, March.
    42. Alvarez, Luis H. R. & Kanniainen, Vesa & Sodersten, Jan, 1998. "Tax policy uncertainty and corporate investment: A theory of tax-induced investment spurts," Journal of Public Economics, Elsevier, vol. 69(1), pages 17-48, July.
    43. Raffaello Bronzini & Guido de Blasio & Guido Pellegrini & Alessandro Scognamiglio, 2008. "The effect of investment tax credit: Evidence from an atypical programme in Italy," Temi di discussione (Economic working papers) 661, Bank of Italy, Economic Research and International Relations Area.
    44. Casey B. Mulligan, 2012. "Do Welfare Policies Matter for Labor Market Aggregates? Quantifying Safety Net Work Incentives since 2007," NBER Working Papers 18088, National Bureau of Economic Research, Inc.
    45. Christopher A. Hennessy & Ilya A. Strebulaev, 2020. "Beyond Random Assignment: Credible Inference and Extrapolation in Dynamic Economies," Journal of Finance, American Finance Association, vol. 75(2), pages 825-866, April.
    46. Schneider, Georg & Sureth, Caren, 2010. "The impact of profit taxation on capitalized investment with options to delay and divest," arqus Discussion Papers in Quantitative Tax Research 97, arqus - Arbeitskreis Quantitative Steuerlehre.
    47. Lei Zhang & Yuyu Chen & Zongyan He, 2018. "The effect of investment tax incentives: evidence from China’s value-added tax reform," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(4), pages 913-945, August.
    48. Goolsbee, Austan, 2000. "The Importance of Measurement Error in the Cost of Capital," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 215-228, June.
    49. Rainer Niemann, 2001. "Tax Rate Uncertainty and Investment Behavior," CESifo Working Paper Series 557, CESifo.
    50. Benjamin M. Friedman, 1990. "Changing Effects of Monetary Policy on Real Economic Activity," NBER Working Papers 3278, National Bureau of Economic Research, Inc.
    51. Mr. Alexander D Klemm, 2009. "Causes, Benefits, and Risks of Business Tax Incentives," IMF Working Papers 2009/021, International Monetary Fund.
    52. Rainer Niemann, 2007. "The Impact of Tax Uncertainty on Irreversible Investment," CESifo Working Paper Series 2075, CESifo.
    53. Olena SOKOLOVSKA & Dmytro SOKOLOVSKYI, 2015. "Market And Government Failures Related To The Introduction Of Tax Incentives Regime," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", vol. 4(4), pages 17-26.
    54. Raffaello Bronzini & Guido De Blasio, 2005. "Evaluating the impact of investment incentives - the case of the Italian Law 488," ERSA conference papers ersa05p649, European Regional Science Association.
    55. Michael Dotsey & Ching-Sheng Mao, 1990. "How well do linear approximation methods work? results for suboptimal dynamic equilibria," Working Paper 90-11, Federal Reserve Bank of Richmond.
    56. Bronzini, Raffaello & de Blasio, Guido, 2006. "Evaluating the impact of investment incentives: The case of Italy's Law 488/1992," Journal of Urban Economics, Elsevier, vol. 60(2), pages 327-349, September.
    57. Khadiza Begum, 2024. "Contribution of Tax Induced Foreign Direct Investment for Sustainable Development in Bangladesh," International Journal of Science and Business, IJSAB International, vol. 34(1), pages 76-91.
    58. Niemann, Rainer, 2006. "The impact of tax uncertainty on irreversible investment," arqus Discussion Papers in Quantitative Tax Research 21, arqus - Arbeitskreis Quantitative Steuerlehre.
    59. Ruud A. de Mooij & Sjef Ederveen, 2005. "Explaining the Variation in Empirical Estimates of Tax Elasticities of Foreign Direct Investment," Tinbergen Institute Discussion Papers 05-108/3, Tinbergen Institute.
    60. Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    61. Alowin Moes, 1999. "Effective Tax Rates on Capital in New Zealand - Changes 1972-1998," Treasury Working Paper Series 99/12, New Zealand Treasury.
    62. Sokolovska, Olena & Sokolovskyi, Dmytro, 2014. "Tax incentive regimes: models and research methods," MPRA Paper 62415, University Library of Munich, Germany, revised 2015.
    63. Ruud A. de Mooij & Sjef Ederveen, 2006. "What a difference does it make? Understanding the empirical literature on taxation and international capital flows," European Economy - Economic Papers 2008 - 2015 261, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    64. Joosung Jun, 1994. "How taxation affects foreign direct investment (country - specific evidence)," Policy Research Working Paper Series 1307, The World Bank.

  66. Alan J. Auerbach & James R. Hines Jr., 1986. "Tax Reform, Investment, and the Value of the Firm," NBER Working Papers 1803, National Bureau of Economic Research, Inc.

    Cited by:

    1. Isaac Baley & Andrés Blanco, 2022. "The long-run effects of corporate tax reforms," Economics Working Papers 1813, Department of Economics and Business, Universitat Pompeu Fabra.
    2. Skinner, Jonathan, 1988. "The welfare cost of uncertain tax policy," Journal of Public Economics, Elsevier, vol. 37(2), pages 129-145, November.
    3. Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258, National Bureau of Economic Research, Inc.
    4. Auerbach, Alan J, 1989. "Tax Reform and Adjustment Costs: The Impact on Investment and Market Value," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 30(4), pages 939-962, November.
    5. Alan J. Auerbach & James R. Hines Jr., 1986. "Anticipated Tax Changes and the Timing of Investment," NBER Working Papers 1886, National Bureau of Economic Research, Inc.
    6. Lawrence H. Goulder & Lawrence H. Summers, 1987. "Tax Policy, Asset Prices, and Growth: A General Equilibrium Analysis," NBER Working Papers 2128, National Bureau of Economic Research, Inc.
    7. Alan J. Auerbach & David Reishus, 1986. "Taxes and the Merger Decision: An Empirical Analysis," NBER Working Papers 1855, National Bureau of Economic Research, Inc.
    8. Laurence J. Kotlikoff & Lawrence H. Summers, 1986. "Tax Incidence," NBER Working Papers 1864, National Bureau of Economic Research, Inc.
    9. David F. Bradford & Charles Stuart, 1986. "Issues in the Measurement and Interpretation of Effective Tax Rates," NBER Working Papers 1975, National Bureau of Economic Research, Inc.
    10. Isaac Baley & Andrés Blanco, 2022. "The Macroeconomics of Partial Irreversibility," Working Papers 1312, Barcelona School of Economics.

  67. Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1986. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc.

    Cited by:

    1. Wei Cui & Jeffrey Hicks & Jing Xing, 2021. "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series 9413, CESifo.
    2. Alan J. Auerbach & James M. Poterba, 1987. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 305-342, National Bureau of Economic Research, Inc.
    3. Don Fullerton & Andrew B. Lyon, 1988. "Tax Neutrality and Intangible Capital," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 63-88, National Bureau of Economic Research, Inc.
    4. Andrew Narwold, 2004. "Ownership of Residential Rental Property in Regional Housing Markets," ERSA conference papers ersa04p494, European Regional Science Association.
    5. Wood, Gavin A., 2001. "Are There Tax Arbitrage Opportunities in Private Rental Housing Markets?," Journal of Housing Economics, Elsevier, vol. 10(1), pages 1-20, March.
    6. Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
    7. Daniel Feenberg & Lawrence H. Summers, 1990. "Who Benefits from Capital Gains Tax Reductions?," NBER Chapters, in: Tax Policy and the Economy: Volume 4, pages 1-24, National Bureau of Economic Research, Inc.
    8. George R. Zodrow, 1988. "The Windfall Recapture Tax: Issues of Theory and Design," Public Finance Review, , vol. 16(4), pages 387-424, October.
    9. Lawrence H. Summers, 1986. "Investment Incentives and the Discounting of Depreciation Allowances," NBER Working Papers 1941, National Bureau of Economic Research, Inc.
    10. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
    11. Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Working Papers 08_14, Motu Economic and Public Policy Research.
    12. A. Lans Bovenberg & Lawrence H. Goulder, 1989. "Promoting Investment under International Capital Mobility: An Intertemporal General Equilibrium Analysis," NBER Working Papers 3139, National Bureau of Economic Research, Inc.
    13. Gavin Wood & Rachel Ong & Melek Cigdem, 2016. "Housing Tax Reform: Is There a Way Forward?," Economic Papers, The Economic Society of Australia, vol. 35(4), pages 332-346, December.
    14. Alan J. Auerbach & David Reishus, 1988. "The Effects of Taxation on the Merger Decision," NBER Chapters, in: Corporate Takeovers: Causes and Consequences, pages 157-190, National Bureau of Economic Research, Inc.
    15. Poterba, James M, 1987. "Tax Evasion and Capital Gains Taxation," American Economic Review, American Economic Association, vol. 77(2), pages 234-239, May.
    16. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.
    17. Green, Richard K. & White, Michelle J., 1997. "Measuring the Benefits of Homeowning: Effects on Children," Journal of Urban Economics, Elsevier, vol. 41(3), pages 441-461, May.
    18. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    19. Pellechio, Anthony J., 1988. "Taxation, Rental Income, and Optimal Holding Periods for Real Property," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 97-107, March.
    20. Edward L. Glaeser & Jesse M. Shapiro, 2003. "The Benefits of the Home Mortgage Interest Deduction," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 37-82, National Bureau of Economic Research, Inc.
    21. Andrew A. Samwick, 1996. "Tax Shelters and Passive Losses after the Tax Reform Act of 1986," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233, National Bureau of Economic Research, Inc.
    22. Edwin S. Mills, 1987. "Has the United States Overinvested in Housing?," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 15(1), pages 601-616, March.
    23. Judith Yates, 2003. "‘The more things change?’ An overview of Australia’s recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33.
    24. Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.
    25. Don Fullerton & Yolanda K. Henderson, 1987. "The Marginal Excess Burden of Different Capital Tax Instruments," NBER Working Papers 2353, National Bureau of Economic Research, Inc.
    26. Lawrence H. Summers, 1987. "Should Tax Reform Level the Playing Field?," NBER Working Papers 2132, National Bureau of Economic Research, Inc.
    27. Fullerton, Don & Mackie, James B. III, 1989. "Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 1-13, March.
    28. Andrei Shleifer & Robert W. Vishny, 1987. "Management Buyouts as a Response to Market Pressure," NBER Chapters, in: Mergers and Acquisitions, pages 87-102, National Bureau of Economic Research, Inc.
    29. Skinner, Jonathan, 1989. "Housing wealth and aggregate saving," Regional Science and Urban Economics, Elsevier, vol. 19(2), pages 305-324, May.
    30. Roger H. Gordon & Joel Slemrod, 1988. "Do We Collect Any Revenue from Taxing Capital Income?," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 89-130, National Bureau of Economic Research, Inc.
    31. James M. Poterba, 1994. "Public Policy and Housing in the United States," NBER Chapters, in: Housing Markets in the United States and Japan, pages 239-256, National Bureau of Economic Research, Inc.
    32. Jorgenson, Dale W. & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Scholarly Articles 3403059, Harvard University Department of Economics.
    33. James R. Follain & David C. Ling, 1988. "Another Look at Tenure Choice, Inflation, and Taxes," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 16(3), pages 207-229, September.
    34. Ms. Evridiki Tsounta, 2011. "Home Sweet Home: Government's Role in Reaching the American Dream," IMF Working Papers 2011/191, International Monetary Fund.

  68. Alan J. Auerbach & James R. Hines Jr., 1986. "Anticipated Tax Changes and the Timing of Investment," NBER Working Papers 1886, National Bureau of Economic Research, Inc.

    Cited by:

    1. Auerbach, A.J. & Hines, Jr.J.R., 1988. "Investment Tax Incentives And Frequent Tax Reforms," Papers 135, Princeton, Woodrow Wilson School - Public and International Affairs.
    2. Philip L. Brock & Stephen J. Turnovsky, 1993. "The Dependent Economy Model with Both Traded and Non-Traded Capital Goods," NBER Working Papers 4500, National Bureau of Economic Research, Inc.
    3. Gustavo A. Marrero, 2005. "Revisiting the optimal stationary public investment policy in endogenous growth economies," Documentos de Trabajo del ICAE 0509, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
    4. Louis Kaplow, 2006. "Capital Levies and Transition to a Consumption Tax," NBER Working Papers 12259, National Bureau of Economic Research, Inc.
    5. Gertler, Mark & Hubbard, R. Glenn & Kashyap, Anil, 1990. "Interest Rate Spreads, Credit Constraints, And Investment Fluctuations: An Empirical Investigation," Working Papers 90-46, C.V. Starr Center for Applied Economics, New York University.
    6. Rosanne Altshuler & Jason G. Cummins, "undated". "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics.
    7. William Gbohoui, 2019. "Do Temporary Business Tax Cuts Matter? A General Equilibrium Analysis," IMF Working Papers 2019/029, International Monetary Fund.
    8. Alan J. Auerbach, 1988. "The Deadweight Loss from `Non-Neutral' Capital Income Taxation," NBER Working Papers 2510, National Bureau of Economic Research, Inc.
    9. David Bradford, 1997. "Transition to and Tax Rate Flexibility in a Cash-Flow Type Tax," CESifo Working Paper Series 148, CESifo.
    10. Bilicka, Katarzyna, 2020. "Are financing constraints binding for investment? Evidence from a natural experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 618-640.
    11. Christopher L. House & Matthew D. Shapiro, 2008. "Temporary Investment Tax Incentives: Theory with Evidence from Bonus Depreciation," American Economic Review, American Economic Association, vol. 98(3), pages 737-768, June.
    12. Alan J. Auerbach & Jagadeesh Gokhale & Laurence J. Kotlikoff, 1991. "Generational accounts: a meaningful alternative to deficit accounting," Working Papers (Old Series) 9103, Federal Reserve Bank of Cleveland.
    13. Alan J. Auerbach & David Reishus, 1988. "The Effects of Taxation on the Merger Decision," NBER Chapters, in: Corporate Takeovers: Causes and Consequences, pages 157-190, National Bureau of Economic Research, Inc.
    14. Alan J. Auerbach & Kevin Hassett & Joel Slemrod, 1993. "Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence," NBER Chapters, in: Studies in International Taxation, pages 119-148, National Bureau of Economic Research, Inc.
    15. Bradford, D.F., 1989. "Market Value Us. Financial Accounting Measures Of National Saving," Papers 34, Princeton, Woodrow Wilson School - Discussion Paper.
    16. Christopher L. House & Matthew D. Shapiro, 2004. "Phased-In Tax Cuts and Economic Activity," NBER Working Papers 10415, National Bureau of Economic Research, Inc.
    17. Alan J. Auerbach & Kevin Hassett, 1991. "Tax Policy and Business Fixed Investment in the United States," NBER Working Papers 3619, National Bureau of Economic Research, Inc.
    18. Andrew B. Lyon, 1988. "The Effect Of The Investment Tax Credit On The Value Of The Firm," NBER Working Papers 2537, National Bureau of Economic Research, Inc.
    19. Thomas Downs & Patric H. Hendershott, 1986. "Tax Policy and Stock Prices," NBER Working Papers 2094, National Bureau of Economic Research, Inc.
    20. Francois Gourio & Jianjun Miao, "undated". "Transitional Dynamics of Dividend Tax Reform," Boston University - Department of Economics - Working Papers Series wp2008-021, Boston University - Department of Economics.
    21. Gordon, Roger & Kalambokidis, Laura & Slemrod, Joel, 2004. "Do we now collect any revenue from taxing capital income?," Journal of Public Economics, Elsevier, vol. 88(5), pages 981-1009, April.
    22. Martin Feldstein & Joosung Jun, 1987. "The Effects of Tax Rules on Nonresidential Fixed Investment: Some Preliminary Evidence from the 1980s," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 101-162, National Bureau of Economic Research, Inc.
    23. Francois Gourio & Jianjun Miao, 2010. "Online Appendix to "Transitional Dynamics of Dividend and Capital Gains Tax Cuts"," Online Appendices 08-187, Review of Economic Dynamics.
    24. Niemann, Rainer & Sureth, Caren, 2008. "Steuern und Risiko als substitutionale oder komplementäre Determinanten unternehmerischer Investitionspolitik?," arqus Discussion Papers in Quantitative Tax Research 51, arqus - Arbeitskreis Quantitative Steuerlehre.
    25. Rainer Niemann, 2007. "The Impact of Tax Uncertainty on Irreversible Investment," CESifo Working Paper Series 2075, CESifo.
    26. François Gourio & Jianjun Miao, 2010. "Transitional Dynamics of Dividend and Capital Gains Tax Cuts," NBER Working Papers 16157, National Bureau of Economic Research, Inc.
    27. Niemann, Rainer, 2006. "The impact of tax uncertainty on irreversible investment," arqus Discussion Papers in Quantitative Tax Research 21, arqus - Arbeitskreis Quantitative Steuerlehre.

Articles

  1. Hines Jr., James R. & Keen, Michael J., 2021. "Certain effects of random taxes," Journal of Public Economics, Elsevier, vol. 203(C).
    See citations under working paper version above.
  2. Ashley C. Craig & James R. Hines Jr., 2020. "Taxes as Pandemic Controls," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(4), pages 969-986, December.

    Cited by:

    1. Sorin-Ciprian Teiusan & Dorina Plescaci, 2022. "An Insight Into Research Of Tax And Fiscal Policy In Response To Covid-19 Crisis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 37-47, April.
    2. Bai, Chenjiang & Duan, Yuejiao & Liu, Congya & Qiu, Leiju, 2022. "International taxation sentiment and COVID-19 crisis," Research in International Business and Finance, Elsevier, vol. 63(C).
    3. James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2021. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," Working Papers 2102, Tulane University, Department of Economics.
    4. A.I. Pogorletskiy & N.V. Pokrovskaia, 2021. "Comparative Analysis of Fiscal Regulation Measures of the G20 Countries in the Era of the Coronavirus Crisis and in the Post-Coronavirus Perspective," Journal of Applied Economic Research, Graduate School of Economics and Management, Ural Federal University, vol. 20(1), pages 31-61.

  3. James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019. "Inter vivos transfers of ownership in family firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
    See citations under working paper version above.
  4. Hines, James R. & Park, Jongsang, 2019. "Investment ramifications of distortionary tax subsidies," Journal of Public Economics, Elsevier, vol. 172(C), pages 36-51.
    See citations under working paper version above.
  5. James R. Hines, Jr., 2017. "Business Tax Burdens and Tax Reform," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 48(2 (Fall)), pages 449-471.

    Cited by:

    1. Juraj Cheben & Renata Krajcirova & Alexandra Ferenczi Vanova & Michal Munk, 2021. "The Effect of Corporate Income Tax of Agricultural Companies on National Budget ? the Case of the Slovak Republic," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 23(57), pages 466-466.
    2. Bing Xu & Lili Li & Yan Liang & Mohib Ur Rahman, 2019. "Measuring Risk Allocation of Tax Burden for Small and Micro Enterprises," Sustainability, MDPI, vol. 11(3), pages 1-20, January.
    3. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
    4. Neba Bhalla & Rakesh Kumar Sharma & Inderjit Kaur, 2023. "Effect of Goods and Service Tax System on Business Performance of Micro, Small and Medium Enterprises," SAGE Open, , vol. 13(2), pages 21582440231, June.
    5. Fang He & Xin Miao & Christina W.Y. Wong & Yanhong Tang, 2020. "Corporate Social Responsibility and Operating Performance: The Role of Local Character in Emerging Economies," Sustainability, MDPI, vol. 12(12), pages 1-25, June.

  6. Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016. "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
    See citations under working paper version above.
  7. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2016. "Trade Credit and Taxes," The Review of Economics and Statistics, MIT Press, vol. 98(1), pages 132-139, March.
    See citations under working paper version above.
  8. Anna Gumpert & James R. Hines Jr. & Monika Schnitzer, 2016. "Multinational Firms and Tax Havens," The Review of Economics and Statistics, MIT Press, vol. 98(4), pages 713-727, October.
    See citations under working paper version above.
  9. James R. Hines, 2013. "Income and Substitution Effects of Estate Taxation," American Economic Review, American Economic Association, vol. 103(3), pages 484-488, May.

    Cited by:

    1. De Nardi, Mariacristina & Yang, Fang, 2016. "Wealth inequality, family background, and estate taxation," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 130-145.
    2. Andreas Eder, 2016. "The impact of inheritances on the retirement behavior of older Europeans," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 43(2), pages 299-331, May.
    3. Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020. "Inheritance taxation and wealth effects on the labor supply of heirs," Journal of Public Economics, Elsevier, vol. 191(C).
    4. James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
    5. James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019. "Inter vivos transfers of ownership in family firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
    6. Erlend E. Bø & Elin Halvorsen & Thor O. Thoresen, 2019. "Heterogeneity of the Carnegie Effect," Journal of Human Resources, University of Wisconsin Press, vol. 54(3), pages 726-759.
    7. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.

  10. Felix, R. Alison & Hines, James R., 2013. "Who offers tax-based business development incentives?," Journal of Urban Economics, Elsevier, vol. 75(C), pages 80-91.
    See citations under working paper version above.
  11. James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
    See citations under working paper version above.
  12. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
    See citations under working paper version above.
  13. Susan J. Guthrie & Hines, James R. Jr., 2011. "U.S. DEFENSE CONTRACTS DURING the TAX EXPENDITURE BATTLES of the 1980s," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 731-751, June.
    See citations under working paper version above.
  14. James R. Hines Jr., 2010. "State Fiscal Policies and Transitory Income Fluctuations," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 41(2 (Fall)), pages 313-350.

    Cited by:

    1. Feiveson, Laura, 2015. "General revenue sharing and public sector unions," Journal of Public Economics, Elsevier, vol. 125(C), pages 28-45.
    2. Raffaele Lagravinese & Paolo Liberati & Agnese Sacchi, 2016. "The growth and variability of local taxes: An application to the Italian regions," Working Papers. Collection B: Regional and sectoral economics 1601, Universidade de Vigo, GEN - Governance and Economics research Network.
    3. James W. Saunoris, 2015. "The Dynamics of the Revenue–Expenditure Nexus," Public Finance Review, , vol. 43(1), pages 108-134, January.
    4. Wilson, Matthew, 2023. "State government saving over the business cycle," Regional Science and Urban Economics, Elsevier, vol. 98(C).
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    1. Cannizzaro, Anthony P. & Weiner, Robert J., 2015. "Multinational investment and voluntary disclosure: Project-level evidence from the petroleum industry," Accounting, Organizations and Society, Elsevier, vol. 42(C), pages 32-47.
    2. Sarah Clifford, 2017. "Taxing multinationals beyond borders: financial and locational responses to CFC rules," EPRU Working Paper Series 17-02, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    3. Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Working Papers 27770, National Bureau of Economic Research, Inc.
    4. Hearn, Bruce, 2021. "Institutional determinants of bid–ask spreads in Caribbean offshore stock exchanges," Research in International Business and Finance, Elsevier, vol. 58(C).
    5. Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," Journal of Public Economics, Elsevier, vol. 176(C), pages 53-78.
    6. Verena K. Dutt & Christopher A. Ludwig & Katharina Nicolay & Heiko Vay & Johannes Voget, 2019. "Increasing tax transparency: investor reactions to the country-by-country reporting requirement for EU financial institutions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1259-1290, December.
    7. Chari, Murali & Acikgoz, Senay, 2016. "What drives emerging economy firm acquisitions in tax havens?," Journal of Business Research, Elsevier, vol. 69(2), pages 664-671.
    8. Xiangjun Ma, 2017. "Do taxes influence the organizational boundaries of international firms? An incomplete-contracting model with empirical evidence," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 26(7), pages 801-828, October.
    9. Doran, Justin & O'Leary, Eoin, 2013. "The Roles of R&D and networking for innovation by Irish and foreign-owned firms: evidence from the Irish CIS 2006-08," MPRA Paper 47291, University Library of Munich, Germany.
    10. Siu Kai Choy & Tat-Kei Lai & Travis Ng, 2017. "Do tax havens create firm value?," Post-Print hal-01533521, HAL.
    11. Jerónimo Carballo & Ignacio Marra de Artiñano & Christian Volpe Martincus, 2021. "Information Frictions, Investment Promotion, and Multinational Production: Firm-Level Evidence," CESifo Working Paper Series 9043, CESifo.
    12. Patrice Pieretti & Jacques-François Thisse & Skerdilajda Zanaj, 2013. "Offshore financial centers: Safe or tax havens," DEM Discussion Paper Series 13-20, Department of Economics at the University of Luxembourg.
    13. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    14. Hebous, Shafik & Weichenrieder, Alfons J., 2014. "What do we know about the tax planning of German-based multinational firms?," SAFE White Paper Series 22, Leibniz Institute for Financial Research SAFE.
    15. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
    16. Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
    17. Hebous, Shafik & Johannesen, Niels, 2021. "At your service! The role of tax havens in international trade with services," European Economic Review, Elsevier, vol. 135(C).
    18. Ralph-Christopher Bayer & Roland Hodler & Paul Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," Papers 1810.09876, arXiv.org.
    19. J rgen Juel Andersen & Niels Johannesen & David Dreyer Lassen & Elena Paltseva, 2013. "Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Bank Deposits in Tax Havens," Working Papers No 7/2013, Centre for Applied Macro- and Petroleum economics (CAMP), BI Norwegian Business School.
    20. Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
    21. Pastwa, Anna M. & Shrestha, Prabal & Thewissen, James & Torsin, Wouter, 2022. "Unpacking the black box of ICO white papers: a topic modeling approach," LIDAM Reprints LFIN 2022005, Université catholique de Louvain, Louvain Finance (LFIN).
    22. May Elsayyad & Kai A. Konrad, 2011. "Fighting Multiple Tax Havens," Working Papers fighting_multiple_tax_hav, Max Planck Institute for Tax Law and Public Finance.
    23. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2015. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," Discussion Papers 2015/31, Norwegian School of Economics, Department of Business and Management Science.
    24. Guttorm Schjelderup, 2015. "Secrecy Jurisdictions," CESifo Working Paper Series 5239, CESifo.
    25. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    26. Amat Adarov & Robert Stehrer, 2019. "Implications of Foreign Direct Investment, Capital Formation and its Structure for Global Value Chains," wiiw Working Papers 170, The Vienna Institute for International Economic Studies, wiiw.
    27. Petr Janský, 2015. "Updating the Rich Countries’ Commitment to Development Index: How They Help Poorer Ones Through Curbing Illicit Financial Flows," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 124(1), pages 43-65, October.
    28. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    29. Anken, F. & Beasley, J.E., 2012. "Corporate structure optimisation for multinational companies," Omega, Elsevier, vol. 40(2), pages 230-243, April.
    30. Tino Sanandaji, 2014. "The international mobility of billionaires," Small Business Economics, Springer, vol. 42(2), pages 329-338, February.
    31. Alessia Cassetta & Claudio Pauselli & Lucia Rizzica & Marco Tonello, 2014. "Exploring flows to tax havens through means of a gravity model: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 236, Bank of Italy, Economic Research and International Relations Area.
    32. Monika Sztajerowska, 2021. "International Investment Agreements, Double-Taxation Treaties and Multinational Activity: The (Heterogeneous) Effects of Binding," PSE Working Papers halshs-03265057, HAL.
    33. James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
    34. Dutt, Verena K. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2019. "Can European banks' country-by-country reports reveal profit shifting? An analysis of the information content of EU banks' disclosures," ZEW Discussion Papers 19-042, ZEW - Leibniz Centre for European Economic Research.
    35. Monika Sztajerowska, 2021. "International Investment Agreements, Double-Taxation Treaties and Multinational Activity: The (Heterogeneous) Effects of Binding," Working Papers halshs-03265057, HAL.
    36. Shafik Hebous, 2014. "Money at the Docks of Tax Havens: A Guide," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(3), pages 458-485, September.
    37. Heckemeyer, Jost H. & Nicolay, Katharina & Spengel, Christoph, 2021. "What will the OECD BEPS indicators indicate?," ZEW Discussion Papers 21-005, ZEW - Leibniz Centre for European Economic Research.
    38. Foad, Hisham & Lundberg, Clark, 2017. "The determinants of portfolio investment in offshore financial centers," International Review of Financial Analysis, Elsevier, vol. 54(C), pages 76-86.
    39. Gabriel Zucman, 2015. "Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 41(1), pages 13-48.
    40. Butkiewicz, James L. & Gordon, Leo-Rey C., 2013. "The Economic Growth Effect of Offshore Banking in Host Territories: Evidence from the Caribbean," World Development, Elsevier, vol. 44(C), pages 165-179.
    41. Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2019. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," University of Göttingen Working Papers in Economics 380, University of Goettingen, Department of Economics.
    42. Hearn, Bruce & Oxelheim, Lars & Randøy, Trond, 2021. "The Impact of Founders on Information Asymmetry vis-à-vis Outside Investors: Evidence from Caribbean Offshore Tax Havens," Working Paper Series 1419, Research Institute of Industrial Economics.
    43. Marius Brülhart & Marko Koethenbuerger & Matthias Krapf & Raphael Parchet & Kurt Schmidheiny & David Staubli, 2023. "Competition, Harmonization and Redistribution: Corporate Taxes in Switzerland," NBER Working Papers 31830, National Bureau of Economic Research, Inc.
    44. Clifford, Sarah, 2019. "Taxing multinationals beyond borders: Financial and locational responses to CFC rules," Journal of Public Economics, Elsevier, vol. 173(C), pages 44-71.
    45. Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Multinational Corporations and Tax Havens: Evidence from Country-by-Country Reporting," Working Papers IES 2019/31, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Oct 2019.
    46. Patrice Pieretti & Jacques-François Thisse & Skerdilajda Zanaj, 2011. "Tax havens or safe havens," DEM Discussion Paper Series 11-10, Department of Economics at the University of Luxembourg.
    47. Richardson, Grant & Taylor, Grantley & Obaydin, Ivan, 2020. "Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?," Journal of Corporate Finance, Elsevier, vol. 64(C).
    48. Johanna Hey & Schreiber,Ulrich & Fabian Pönnighaus & Felix Bierbrauer, 2013. "Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(11), pages 03-13, June.
    49. Bogoroditskaya, N., 2021. "Tax evasion and R&D subsidy in a mixed market," Journal of the New Economic Association, New Economic Association, vol. 51(3), pages 30-49.
    50. Ivar Kolstad, 2017. "Protected tax havens: Cornering the market through international reform?," CMI Working Papers 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    51. Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2020. "Playing Easy or Playing Hard to Get: When and How to Attract FDI," Discussion Papers 2020/7, Norwegian School of Economics, Department of Business and Management Science.
    52. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Discussion Paper 2021-014, Tilburg University, Center for Economic Research.
    53. Patrice Pieretti & Giuseppe Pulina, 2015. "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series 15-03, Department of Economics at the University of Luxembourg.
    54. Wier, Ludvig, 2020. "Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data," Journal of Public Economics, Elsevier, vol. 184(C).
    55. Dutt, Verena K. & Nicolay, Katharina & Spengel, Christoph, 2021. "Reporting behavior and transparency in European banks' country-by-country reports," ZEW Discussion Papers 21-019, ZEW - Leibniz Centre for European Economic Research.
    56. Lejour, Arjan, 2021. "The Role of Conduit Countries and Tax Havens in Corporate Tax Avoidance," Other publications TiSEM e0530ca3-b3b3-4aca-826b-d, Tilburg University, School of Economics and Management.
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    59. Woodgate, Ryan, 2021. "Multinational corporations and commercialised states: Can state aid serve as the basis for an FDI-driven growth strategy?," IPE Working Papers 161/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    60. Pavel Zdražil, 2014. "The Importance of the OECS Subintegration Cluster in the Context of Development of Its Members' GDP [Význam subintegračního seskupení OECS v kontextu vývoje HDP jeho členů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2014(3), pages 17-28.
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  17. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.

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    1. Teresa Sastre & Laura Heras Recuero, 2019. "Domestic and foreign investment in advanced economies. The role of industry integration," Working Papers 1933, Banco de España.
    2. Liao, Hongwei & Yang, Liangping & Dai, Shuanping & Van Assche, Ari, 2021. "Outward FDI, industrial structure upgrading and domestic employment: empirical evidence from the Chinese economy and the belt and road initiative," Journal of Asian Economics, Elsevier, vol. 74(C).
    3. Nitya Pandalai Nayar & Aaron Flaaen & Christoph Boehm, 2016. "Multinationals, Offshoring and the Decline of U.S. Manufacturing," 2016 Meeting Papers 584, Society for Economic Dynamics.
    4. Pravakar Sahoo & Ashwani Bishnoi, 2021. "IMPACT OF OUTWARD FDI: Evidence from Emerging Economies for Policy," IEG Working Papers 433, Institute of Economic Growth.
    5. Stiebale, Joel & Trax, Michaela, 2010. "The Effects of Cross-border M&As on the Acquirers' Domestic Performance – Firm-level Evidence," Ruhr Economic Papers 159, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    6. Sari Pekkala Kerr & William R. Kerr & William F. Lincoln, 2012. "Skilled Immigration and the Employment Structures of U.S. Firms," NBER Chapters, in: US High-Skilled Immigration in the Global Economy, pages 147-186, National Bureau of Economic Research, Inc.
    7. Jaud, Melise & Kukenova, Madina & Strieborny, Martin, 2013. "Financial Development and Sustainable Exports: Evidence from Firm-Product Data," Knut Wicksell Working Paper Series 2013/12, Lund University, Knut Wicksell Centre for Financial Studies.
    8. Crescenzi, Riccardo & Gagliardi, Luisa & Iammarino, Simona, 2015. "Foreign multinationals and domestic innovation: Intra-industry effects and firm heterogeneity," Research Policy, Elsevier, vol. 44(3), pages 596-609.
    9. Mündler, Marc-Andreas & Becker, Sascha O., 2006. "Margins of multinational labor substitution," Discussion Paper Series 1: Economic Studies 2006,24, Deutsche Bundesbank.
    10. Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
    11. Marko Koethenbuerger & Peter Egger, 2015. "Hosting Multinationals: Economic and Fiscal Implications," KOF Working papers 15-382, KOF Swiss Economic Institute, ETH Zurich.
    12. Son, Sung Hyun & Kim, Young-Han, 2024. "Does cross-border M&A improve merging firms’ domestic performances?," Journal of Asian Economics, Elsevier, vol. 90(C).
    13. Chen, Yi & Long, Xingle & Salman, Muhammad, 2021. "Did the 2014 Nanjing Youth Olympic Games enhance environmental efficiency? New evidence from a quasi-natural experiment," Energy Policy, Elsevier, vol. 159(C).
    14. Stiebale, Joel, 2013. "The impact of cross-border mergers and acquisitions on the acquirers' R & D Firm-level evidence," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 31(4), pages 307-321.
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    18. Engel, Dirk & Procher, Vivien, 2010. "Home Firm Performance after Foreign Investments and Divestitures," Ruhr Economic Papers 193, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
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    30. Kose, M. Ayhan & Ohnsorge, Franziska & Ye, Lei (Sandy) & Islamaj, Ergys, 2017. "Weakness in Investment Growth: Causes, Implications and Policy Responses," CEPR Discussion Papers 11886, C.E.P.R. Discussion Papers.
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    37. Katarzyna Bilicka, 2021. "Labor Market Consequences of Antitax Avoidance Policies," Upjohn Working Papers 21-354, W.E. Upjohn Institute for Employment Research.
    38. Brian K. Kovak & Lindsay Oldenski & Nicholas Sly, 2017. "The Labor Market Effects of Offshoring by U.S. Multinational Firms," NBER Working Papers 23947, National Bureau of Economic Research, Inc.
    39. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
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    42. Lee, In Hyeock (Ian) & Hong, Eunsuk & Makino, Shige, 2020. "The effect of non-conventional outbound foreign direct investment (FDI) on the domestic employment of multinational enterprises (MNEs)," International Business Review, Elsevier, vol. 29(3).
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    45. Helen Simpson, 2012. "Investment abroad and labour adjustment at home: evidence from UK multinational firms," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(2), pages 698-731, May.
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    47. Nadine McCloud & Michael S. Delgado, 2022. "Domestic interest rate, foreign direct investment, and corruption," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 158(2), pages 467-491, May.
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    2. Nikolay Anguelov, 2017. "Lowering the Marginal Corporate Tax Rate: Why the Debate?," Economic Affairs, Wiley Blackwell, vol. 37(2), pages 213-228, June.

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    See citations under working paper version above.
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    Cited by:

    1. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Transfer Pricing Regulation and Taxation of Royalty Payments," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168118, Verein für Socialpolitik / German Economic Association.
    2. M. Shanmugam, 2020. "Research and Development Intensity and Effective Tax Rate: Empirical Evidence from India," Emerging Economy Studies, International Management Institute, vol. 6(2), pages 223-234, November.
    3. Panagiotis Delimatsis & Bernard Hoekman, 2017. "National Tax Regulation, International Standards and the GATS: Argentina—Financial Services," RSCAS Working Papers 2017/42, European University Institute.
    4. Siu Kai Choy & Tat-Kei Lai & Travis Ng, 2017. "Do tax havens create firm value?," Post-Print hal-01533521, HAL.
    5. Edward L. Glaeser & Wentao Xiong, 2017. "Urban Productivity in the Developing World," NBER Working Papers 23279, National Bureau of Economic Research, Inc.
    6. Konrad, Kai A. & Stolper, Tim, 2016. "Coordination and the fight against tax havens," VfS Annual Conference 2016 (Augsburg): Demographic Change 145954, Verein für Socialpolitik / German Economic Association.
    7. Godspower-Akpomiemie, Euphemia & Ojah, Kalu, 2018. "Money laundering, Tax havens, Transparency and Board of Directors of Banks," MPRA Paper 89550, University Library of Munich, Germany.
    8. Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers 0816, Oxford University Centre for Business Taxation.
    9. Kokko, Ari, 2006. "The Home Country Effects Of Fdi In Developed Economies," EIJS Working Paper Series 225, Stockholm School of Economics, The European Institute of Japanese Studies.
    10. May Elsayyad & Kai A. Konrad, 2011. "Fighting Multiple Tax Havens," Working Papers fighting_multiple_tax_hav, Max Planck Institute for Tax Law and Public Finance.
    11. Mongrain, Steeve & Oh, David & van Ypersele, Tanguy, 2023. "Tax competition in the presence of profit shifting," Journal of Public Economics, Elsevier, vol. 224(C).
    12. Samuel Rueckert Brazys, 2014. "Paradise Lost: The Cost of Removing Tax and Trade Provisions from the Compact of Free Association," Asia and the Pacific Policy Studies, Wiley Blackwell, vol. 1(1), pages 204-215, January.
    13. Alfons J. Weichenrieder & Fangying Xu, 2019. "Are tax havens good? Implications of the crackdown on secrecy," Journal of Economics, Springer, vol. 127(2), pages 147-160, July.
    14. Chang Cai & Xiaomin Cao, 2024. "Will fiscal transparency inhibit corporate tax avoidance? Evidence from China," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(5), pages 1274-1294, October.
    15. Martin Simmler, 2014. "Do multinational firms invest more? On the impact of internal debt financing on capital accumulation," Working Papers 1424, Oxford University Centre for Business Taxation.
    16. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    17. Schwab, Thomas & Todtenhaupt, Maximilian, 2016. "Spillover from the haven: Cross-border externalities of patent box regimes within multinational firms," ZEW Discussion Papers 16-073, ZEW - Leibniz Centre for European Economic Research.
    18. Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
    19. Alessia Cassetta & Claudio Pauselli & Lucia Rizzica & Marco Tonello, 2014. "Exploring flows to tax havens through means of a gravity model: evidence from Italy," Questioni di Economia e Finanza (Occasional Papers) 236, Bank of Italy, Economic Research and International Relations Area.
    20. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
    21. Slemrod, Joel & Wilson, John D., 2009. "Tax competition with parasitic tax havens," Journal of Public Economics, Elsevier, vol. 93(11-12), pages 1261-1270, December.
    22. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
    23. Frank Barry, 2010. "The case against corporation tax harmonisation and tax-base consolidation: a view from Ireland," Transfer: European Review of Labour and Research, , vol. 16(1), pages 71-80, February.
    24. Vijay Pereira & Yama Temouri & Chris Jones & Ashish Malik, 2019. "Identity of Asian Multinational Corporations: influence of tax havens," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 325-336, November.
    25. Olbert, Marcel & Spengel, Christoph & Weck, Stefan, 2023. "Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics," ZEW Discussion Papers 23-036, ZEW - Leibniz Centre for European Economic Research.
    26. Juranek, Steffen & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Taxing Royalty Payments," Discussion Papers 2016/16, Norwegian School of Economics, Department of Business and Management Science.
    27. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    28. Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
    29. Marchiori, Luca & Pierrard, Olivier, 2018. "Unlocking the gates of paradise: General equilibrium effects of information exchange," Journal of Economic Dynamics and Control, Elsevier, vol. 87(C), pages 152-172.
    30. Naitram Simon M., 2014. "Offshore Financial Centers in the Global Capital Network," Global Economy Journal, De Gruyter, vol. 14(3-4), pages 435-451, October.
    31. Leonce Ndikumana, 2014. "International Tax Cooperation and Implications of Globalization," CDP Background Papers 024, United Nations, Department of Economics and Social Affairs.
    32. 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.
    33. Keller, Sara & Schanz, Deborah, 2013. "Tax attractiveness and the location of German-controlled subsidiaries," arqus Discussion Papers in Quantitative Tax Research 142, arqus - Arbeitskreis Quantitative Steuerlehre.
    34. Ali Ahmed & Chris Jones & Yama Temouri, . "The relationship between MNE tax haven use and FDI into developing economies characterized by capital flight," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
    35. Pieretti, Patrice & Pulina, Giuseppe, 2024. "A game-theoretic analysis of international tax compliance," Economic Modelling, Elsevier, vol. 134(C).
    36. Dreßler, Daniel, 2012. "Form follows function? Evidence on tax savings by multinational holding structures," ZEW Discussion Papers 12-057, ZEW - Leibniz Centre for European Economic Research.
    37. Dyreng, Scott D. & Lindsey, Bradley P. & Markle, Kevin S. & Shackelford, Douglas A., 2015. "The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 182-202.
    38. Richardson, Grant & Taylor, Grantley & Obaydin, Ivan, 2020. "Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?," Journal of Corporate Finance, Elsevier, vol. 64(C).
    39. Perez, M. Fabricio & Brada, Josef C. & Drabek, Zdenek, 2012. "Illicit money flows as motives for FDI," Journal of Comparative Economics, Elsevier, vol. 40(1), pages 108-126.
    40. Johanna Hey & Schreiber,Ulrich & Fabian Pönnighaus & Felix Bierbrauer, 2013. "Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(11), pages 03-13, June.
    41. Stewart, Jim, 2008. "Financial flows and treasury management firms in Ireland," Accounting forum, Elsevier, vol. 32(3), pages 199-212.
    42. Michael Keen & Kai A. Konrad, 2012. "International Tax Competition and Coordination," Working Papers international_tax_competi, Max Planck Institute for Tax Law and Public Finance.
    43. Jones, Chris & Temouri, Yama, 2016. "The determinants of tax haven FDI," Journal of World Business, Elsevier, vol. 51(2), pages 237-250.
    44. Richardson, Grant & Taylor, Grantley & Lanis, Roman, 2013. "Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 136-150.
    45. Patrice Pieretti & Giuseppe Pulina, 2015. "Tax havens under international pressure: How do they react?," DEM Discussion Paper Series 15-03, Department of Economics at the University of Luxembourg.
    46. Richardson, Grant & Taylor, Grantley, 2015. "Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 458-485.
    47. Mr. Alexander D Klemm & Ms. Li Liu, 2019. "The Impact of Profit Shifting on Economic Activity and Tax Competition," IMF Working Papers 2019/287, International Monetary Fund.
    48. Leibrecht, Markus & Rixen, Thomas, 2020. "Double Tax Avoidance and Tax Competition for Mobile Capital," SocArXiv dgw5k, Center for Open Science.
    49. May Elsayyad, 2012. "Bargaining over Tax Information Exchange," Working Papers bargaining_over_tax_infor, Max Planck Institute for Tax Law and Public Finance.
    50. Eulaiwi, Baban & Al-Hadi, Ahmed & Taylor, Grantley & Dutta, Saurav & Duong, Lien & Richardson, Grant, 2021. "Tax haven Use, the pricing of audit and Non-audit Services, suspicious matters reporting obligations and whistle blower hotline Facilities: Evidence from Australian financial corporations," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
    51. Schwarz, Peter, 2011. "Money launderers and tax havens: Two sides of the same coin?," International Review of Law and Economics, Elsevier, vol. 31(1), pages 37-47, March.
    52. K. V. Mukundhan & Sreevas Sahasranamam & James J. Cordeiro, 2019. "Corporate investments in tax havens: evidence from India," Asian Business & Management, Palgrave Macmillan, vol. 18(5), pages 360-388, November.
    53. Frank Barry & Adele Bergin, 2010. "Ireland’s Inward FDI over the Recession and Beyond," The Institute for International Integration Studies Discussion Paper Series iiisdp321, IIIS.
    54. Nikolay Anguelov, 2017. "Lowering the Marginal Corporate Tax Rate: Why the Debate?," Economic Affairs, Wiley Blackwell, vol. 37(2), pages 213-228, June.
    55. Zarko Y. Kalamov, 2023. "Internal debt and welfare," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(1), pages 196-224, February.
    56. Schwab, Thomas & Todtenhaupt, Maximilian, 2021. "Thinking outside the box: The cross-border effect of tax cuts on R&D," Journal of Public Economics, Elsevier, vol. 204(C).
    57. Gomeh, Carmel & Strawczynski, Michel, 2020. "Simulating corporate tax rate at Laffer curve's peak using microdata," Journal of Economics and Business, Elsevier, vol. 112(C).
    58. Peter Schwarz, 2009. "Tax-avoidance strategies of American multinationals: an empirical analysis," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 30(8), pages 539-549.
    59. Jones, Chris & Temouri, Yama & Cobham, Alex, 2018. "Tax haven networks and the role of the Big 4 accountancy firms," Journal of World Business, Elsevier, vol. 53(2), pages 177-193.
    60. von Hagen, Dominik & Harendt, Christoph, 2017. "Impact of controlled foreign corporation rules on post-acquisition investment and profit shifting in targets," ZEW Discussion Papers 17-062, ZEW - Leibniz Centre for European Economic Research.

  26. James R. Hines, 2006. "Will Social Welfare Expenditures Survive Tax Competition?," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 22(3), pages 330-348, Autumn.

    Cited by:

    1. James R. Hines, 2010. "Treasure Islands," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 103-126, Fall.
    2. Compton, Andrew D., 2013. "Welfare Reform’s Effect on State Public Welfare Budget Shares," SS-AAEA Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 2013, pages 1-19.
    3. Michaël Zemmour, 2012. "Tax competition and the move from insurance to assistance," Documents de travail du Centre d'Economie de la Sorbonne 12090, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
    4. Hsun Chu, 2014. "Tax Enforcement Policy and the Provision of Public Goods with the Presence of Tax Havens," Scottish Journal of Political Economy, Scottish Economic Society, vol. 61(3), pages 304-321, July.
    5. Dhammika Dharmapala, 2008. "What Problems and Opportunities are Created by Tax Havens?," Working Papers 0820, Oxford University Centre for Business Taxation.
    6. Giuseppe Carone & Jan Host Schmidt & Gaetan Nicodeme, 2007. "Tax revenues in the European Union: Recent trends and challenges ahead," European Economy - Economic Papers 2008 - 2015 280, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    7. Tóbiás, Áron, 2016. "Income redistribution in open economies," Journal of Public Economics, Elsevier, vol. 134(C), pages 19-34.
    8. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    9. Chu, Hsun & Lai, Ching-Chong & Cheng, Chu-Chuan, 2013. "Tax Havens, Growth, and Welfare," MPRA Paper 52878, University Library of Munich, Germany, revised Sep 2013.
    10. Riccardo Fiorentini & Guido Montani, 2012. "The New Global Political Economy," Books, Edward Elgar Publishing, number 14443.
    11. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
    12. Eicker-Wolf, Kai & Truger, Achim, 2014. "Demystifying a shining example: German public finances under the debt brake," GLU Working Papers 21, Global Labour University (GLU).
    13. Nicolai J Foss & Ram Mudambi & Samuele Murtinu, 2019. "Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1644-1655, December.
    14. Troeger, Vera & Plumper, Thomas, 2012. "Tax Competition and Income Inequality: Why did the Welfare State Survive?," CAGE Online Working Paper Series 83, Competitive Advantage in the Global Economy (CAGE).
    15. Áron Tóbiás, 2015. "Income Redistribution in Open Economies," CESifo Working Paper Series 5378, CESifo.
    16. Marcin Piatkowski & Mariusz Jarmuzek, 2008. "Zero Corporate Income Tax in Moldova: Tax Competition and Its Implications for Eastern Europe," IMF Working Papers 2008/203, International Monetary Fund.
    17. Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working papers of CATT hal-02939399, HAL.
    18. Eicker-Wolf, Kai. & Truger, Achim., 2014. "Demystifying a "shining example" : German public finances under the debt brake," ILO Working Papers 994845193402676, International Labour Organization.
    19. Florence Lachet-Touya, 2016. "Horizontal and Vertical Tax Interactions in a Common Agency Game," Working Papers hal-02939399, HAL.
    20. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    21. Rohlin, Shawn & Rosenthal, Stuart S. & Ross, Amanda, 2014. "Tax avoidance and business location in a state border model," Journal of Urban Economics, Elsevier, vol. 83(C), pages 34-49.
    22. Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working papers of CATT hal-02939340, HAL.
    23. Neumann, Rebecca & Holman, Jill & Alm, James, 2009. "Globalization and tax policy," The North American Journal of Economics and Finance, Elsevier, vol. 20(2), pages 193-211, August.
    24. Hans Pitlik, 2007. "Spending Priorities in the EU Budget 2007–2013: The Perspective of Fiscal Federalism," Austrian Economic Quarterly, WIFO, vol. 12(1), pages 11-24, March.

  27. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and the Domestic Capital Stock," American Economic Review, American Economic Association, vol. 95(2), pages 33-38, May.
    See citations under working paper version above.
  28. Desai, Mihir A. & Hines, James R. Jr., 2005. "Reply to Grubert," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(2), pages 275-278, June.

    Cited by:

    1. Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
    2. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
    3. 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.
    4. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.
    5. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.

  29. James R. Hines Jr. & Timothy Taylor, 2005. "Shortfalls in the Long Run: Predictions about the Social Security Trust Fund," Journal of Economic Perspectives, American Economic Association, vol. 19(2), pages 3-9, Spring.

    Cited by:

    1. Michael Kaganovich & Itzhak Zilcha, 2008. "Alternative Social Security Systems and Growth," CESifo Working Paper Series 2353, CESifo.
    2. Kaganovich, Michael & Zilcha, Itzhak, 2012. "Pay-as-you-go or funded social security? A general equilibrium comparison," Journal of Economic Dynamics and Control, Elsevier, vol. 36(4), pages 455-467.

  30. Hines, James Jr., 2004. "On the timeliness of tax reform," Journal of Public Economics, Elsevier, vol. 88(5), pages 1043-1059, April.
    See citations under working paper version above.
  31. 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.
    See citations under working paper version above.
  32. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.

    Cited by:

    1. Aabo, Tom & Pantzalis, Christos & Park, Jung Chul, 2015. "Multinationality and opaqueness," Journal of Corporate Finance, Elsevier, vol. 30(C), pages 65-84.
    2. Pol Antràs & Mihir A. Desai & C. Fritz Foley, 2009. "Multinational Firms, FDI Flows, and Imperfect Capital Markets," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 124(3), pages 1171-1219.
    3. Frank Stähler, 2014. "Partial ownership and cross-border mergers," Journal of Economics, Springer, vol. 111(3), pages 209-237, April.
    4. Farah, Bassam & Chakravarty, Dwarka & Dau, Luis & Beamish, Paul W., 2022. "Multinational enterprise parent-subsidiary governance and survival," Journal of World Business, Elsevier, vol. 57(2).
    5. Bojanowski, Michał & Corten, Rense & Westborck, Bastian, 2009. "The structure and dynamics of the global network of inter-firm R&D partnerships 1989-2002," MPRA Paper 15741, University Library of Munich, Germany.
    6. Karolyi, G. Andrew & Liao, Rose C., 2017. "State capitalism's global reach: Evidence from foreign acquisitions by state-owned companies," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 367-391.
    7. C. Fritz Foley & William R. Kerr, 2013. "Ethnic Innovation and U.S. Multinational Firm Activity," Management Science, INFORMS, vol. 59(7), pages 1529-1544, July.
    8. Onur A. Koska, 2016. "A Consumer-Surplus Standard in Merger Approvals, Foreign Direct Investment, and Welfare," ERC Working Papers 1612, ERC - Economic Research Center, Middle East Technical University, revised Oct 2016.
    9. Jan Hendrik Fisch & Bjoern Schmeisser, 2020. "Phasing the operation mode of foreign subsidiaries: Reaping the benefits of multinationality through internal capital markets," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(8), pages 1223-1255, October.
    10. COSTA Francisco & FORTE Rosa, 2022. "A Review Of The Literature On International Joint Ventures: A Bibliometric Study For The Period 1975-2019," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 17(3), pages 35-56, December.
    11. Federico J. Diez & Alan C. Spearot, 2012. "Core competencies, matching, and the structure of foreign direct investment: an update," Working Papers 12-8, Federal Reserve Bank of Boston.
    12. Mugele, Christian & Schnitzer, Monika, 2006. "Organization of Multinational Activities and Ownership Structure," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 98, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
    13. Amrita Nain & Yan Wang, 2018. "The Product Market Impact of Minority Stake Acquisitions," Management Science, INFORMS, vol. 64(2), pages 825-844, February.
    14. Karabay, Bilgehan, 2010. "Foreign direct investment and host country policies: A rationale for using ownership restrictions," Journal of Development Economics, Elsevier, vol. 93(2), pages 218-225, November.
    15. Silipo, Damiano B., 2008. "Incentives and forms of cooperation in research and development," Research in Economics, Elsevier, vol. 62(2), pages 101-119, June.
    16. Thiess Büttner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series 2484, CESifo.
    17. Azemar, Celine, 2008. "International Corporate Taxation and U.S. Multinationals Behavior: an Integrated Approach," SIRE Discussion Papers 2008-40, Scottish Institute for Research in Economics (SIRE).
    18. Alfons Weichenrieder, 2009. "Profit shifting in the EU: evidence from Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(3), pages 281-297, June.
    19. Onur A. Koska, 2019. "A consumer-surplus standard in foreign acquisitions, foreign direct investment, and welfare," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 155(1), pages 149-179, February.
    20. Sviatoslav A. Moskalev & R. Bruce Swensen, 2007. "Joint ventures around the globe from 1990–2000: Forms, types, industries, countries and ownership patterns," Review of Financial Economics, John Wiley & Sons, vol. 16(1), pages 29-67.
    21. Federico J. Díez & Alan C. Spearot, 2014. "Core competencies, matching and the structure of foreign direct investment," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 47(3), pages 813-855, August.
    22. Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00590421, HAL.
    23. Dirk Schindler & Guttorm Schjelderup, 2011. "Debt Shifting and Ownership Structure," Working Paper Series of the Department of Economics, University of Konstanz 2011-35, Department of Economics, University of Konstanz.
    24. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2006. "Capital Structure with Risky Foreign Investment," NBER Working Papers 12276, National Bureau of Economic Research, Inc.
    25. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.
    26. Owen, Sian & Yawson, Alfred, 2015. "R&D intensity, cross-border strategic alliances, and valuation effects," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 35(C), pages 1-17.
    27. Stefano Clo & Enrico Marvasi & Giorgio Ricchiuti, 2021. "The Internationalization of State-Owned Enterprises: An Analysis of cross-border M&As," Working Papers - Economics wp2021_06.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    28. Mihir C. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and the Domestic Capital Stock," NBER Working Papers 11075, National Bureau of Economic Research, Inc.
    29. Robert Campbell & Nancy White-Huckins & C. Sirmans, 2006. "Domestic and International Equity REIT Joint Ventures: Structuring Corporate Options," The Journal of Real Estate Finance and Economics, Springer, vol. 32(3), pages 275-288, May.
    30. Hamid Beladi & May Hu & Tan (Charlene) Lee, 2022. "International joint ventures, technology licensing and ownership structure," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(4), pages 423-439, December.
    31. Merlevede, Bruno & Schoors, Koen & Spatareanu, Mariana, 2014. "FDI Spillovers and Time since Foreign Entry," World Development, Elsevier, vol. 56(C), pages 108-126.
    32. Hines, James R. Jr., 2008. "Foreign Income and Domestic Deductions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 461-475, September.
    33. Ting Liu & Ye Huang, 2024. "The influence of subnational corruption on the conversion of foreign proprietorship: Stumbling block or lubricant? Evidence from Sino-foreign joint ventures," Asia Pacific Journal of Management, Springer, vol. 41(1), pages 135-170, March.
    34. Tomas Mantecon & Kyojik Song & Haowen Luo, 2016. "The Control and Performance of Joint Ventures," Financial Management, Financial Management Association International, vol. 45(2), pages 431-465, May.
    35. Beuselinck, C. & Deloof, M. & Vanstraelen, A., 2012. "Corporate governance and cash policies of multinational corporations," Research Memorandum 013, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    36. Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(1), pages 232-253, February.
    37. Andrzej Cieślik & Michael Ryan, 2012. "Productivity Differences and Foreign Market Entry in an Oligopolistic Industry," Open Economies Review, Springer, vol. 23(3), pages 531-557, July.
    38. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
    39. Buettner, Thiess & Erbe, Katharina & Grimm, Veronika, 2019. "Tax planning of married couples and intra-household income inequality," Journal of Public Economics, Elsevier, vol. 179(C).
    40. Hu, Tiancheng, 2023. "Foreign ownership in joint ventures under knowledge leakage risks: The influence of industrial munificence and dynamism," Journal of Multinational Financial Management, Elsevier, vol. 68(C).
    41. Gong, Di & Huizinga, Harry & Laeven, L.A.H., 2017. "Nonconsolidated Affiliates, Bank Capitalization, and Risk Taking," Other publications TiSEM 9ac15304-f76a-4666-b2cf-1, Tilburg University, School of Economics and Management.
    42. Huizinga, Harry & Laeven, Luc & Gong, Di, 2015. "Nonconsolidated subsidiaries, bank capitalization and risk taking," CEPR Discussion Papers 10992, C.E.P.R. Discussion Papers.
    43. Georg Wamser, 2014. "The Impact of Thin-Capitalization Rules on External Debt Usage – A Propensity Score Matching Approach," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 76(5), pages 764-781, October.
    44. Eppinger, Peter S. & Kukharskyy, Bohdan, 2021. "Contracting institutions and firm integration around the world," University of Tübingen Working Papers in Business and Economics 148, University of Tuebingen, Faculty of Economics and Social Sciences, School of Business and Economics.
    45. Cai, Dapeng & Karasawa-Ohtashiro, Yukio, 2018. "Greenfield, merger and acquisition, or export? Regulating the entry of multinational enterprises to a host-country market," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 397-407.
    46. Tomasz P. Bednarczyk & Dirk Schiereck & Hardrik N. Walter, 2010. "Cross-border acquisitions and shareholder wealth: Evidence from the energy and industry in Central and Eastern Europe," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 15(2), pages 106-127.
    47. Schmitz, Patrick W., 2017. "Incomplete contracts, shared ownership, and investment incentives," Journal of Economic Behavior & Organization, Elsevier, vol. 144(C), pages 153-165.
    48. Moskalev, Sviatoslav A., 2010. "Foreign ownership restrictions and cross-border markets for corporate control," Journal of Multinational Financial Management, Elsevier, vol. 20(1), pages 48-70, February.
    49. Görg, Holger & Mühlen, Henning & Nunnenkamp, Peter, 2010. "FDI liberalization, firm heterogeneity and foreign ownership: German firm decisions in reforming India," Proceedings of the German Development Economics Conference, Hannover 2010 35, Verein für Socialpolitik, Research Committee Development Economics.
    50. Mantecon, Tomas & Liu, Ian & Gao, Fei, 2012. "Empirical evidence of the value of monitoring in joint ownership," Journal of Banking & Finance, Elsevier, vol. 36(4), pages 1045-1056.
    51. Görg, Holger & Lauber, Verena & Meyer, Birgit & Nunnenkamp, Peter, 2008. "Firm heterogeneity and choice of ownership structure: an empirical analysis of German FDI in India," Kiel Working Papers 1462, Kiel Institute for the World Economy (IfW Kiel).
    52. Jae C. Jung & Paul W. Beamish & Anthony Goerzen, 2010. "Dynamics of Experience, Environment and MNE Ownership Strategy," Management International Review, Springer, vol. 50(3), pages 267-296, June.
    53. Yasheng Huang & Li Jin & Yi Qian, 2010. "Does Ethnicity Pay," NBER Working Papers 16294, National Bureau of Economic Research, Inc.
    54. Axel Dreher & Peter Nunnenkamp & K. Vadlamannati, 2011. "The Role of Country-of-origin Characteristics for Foreign Direct Investment and Technical Cooperation in Post-reform India," KOF Working papers 11-283, KOF Swiss Economic Institute, ETH Zurich.
    55. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2022. "Vertical integration and production inefficiency in the presence of a gross receipts tax," Journal of Public Economics, Elsevier, vol. 212(C).
    56. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    57. Yanjing Chen & Yu Gao & Ying Ge & Juan Li, 2015. "Regional financial development and foreign direct investment," Urban Studies, Urban Studies Journal Limited, vol. 52(2), pages 358-373, February.
    58. Michael Nippa & Jeffrey J Reuer, 2019. "On the future of international joint venture research," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(4), pages 555-597, June.
    59. Javorcik, Beata Smarzynska & Spatareanu, Mariana, 2008. "To share or not to share: Does local participation matter for spillovers from foreign direct investment?," Journal of Development Economics, Elsevier, vol. 85(1-2), pages 194-217, February.
    60. Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
    61. Liu, Xiaming & Vahtera, Pekka & Wang, Chengang & Wang, Jue & Wei, Yingqi, 2017. "The delicate balance: Managing technology adoption and creation in multinational affiliates in an emerging economy," International Business Review, Elsevier, vol. 26(3), pages 515-526.
    62. Pol Antràs & Stephen R.Yeaple, 2013. "Multinational Firms and the Structure of International Trade," NBER Working Papers 18775, National Bureau of Economic Research, Inc.
    63. Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics, Canadian Economics Association, vol. 43(1), pages 232-253, February.
    64. Fich, Eliezer M. & Starks, Laura T. & Yore, Adam S., 2014. "CEO deal-making activities and compensation," Journal of Financial Economics, Elsevier, vol. 114(3), pages 471-492.
    65. Yao, Yao & Chen, George S. & Zhang, Lin, 2021. "Local financial intermediation and foreign direct investment: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 72(C), pages 198-216.
    66. Ying Ge & Yasheng Chen, 2008. "Foreign Ownership and Productivity of Joint Ventures," Economic Development and Cultural Change, University of Chicago Press, vol. 56(4), pages 895-920, July.
    67. Thiess Büttner & Georg Wamser, 2007. "Intercompany Loans and Profit Shifting – Evidence from Company-Level Data," CESifo Working Paper Series 1959, CESifo.
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    71. Ushijima, Tatsuo, 2008. "Domestic bank health and foreign direct investment," Journal of the Japanese and International Economies, Elsevier, vol. 22(3), pages 291-309, September.
    72. Mata, José & Portugal, Pedro, 2015. "The termination of international joint ventures: Closure and acquisition by domestic and foreign partners," International Business Review, Elsevier, vol. 24(4), pages 677-689.
    73. Syeda Tamkeen Fatima, 2016. "Productivity spillovers from foreign direct investment: evidence from Turkish micro-level data," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 25(3), pages 291-324, June.
    74. ITO Tadashi & TANAKA Ayumu, 2020. "FDI, Ownership Structure, and Productivity," Discussion papers 20017, Research Institute of Economy, Trade and Industry (RIETI).
    75. Qing Liu & Ruosi Lu & Larry D. Qiu, 2017. "Foreign Acquisitions and Target Firms' Performance in China," The World Economy, Wiley Blackwell, vol. 40(1), pages 2-20, January.
    76. MATSUURA Toshiyuki & ITO Banri & TOMIURA Eiichi, 2020. "Intra-firm Trade, Input-output Linkage, and Contractual Frictions: Evidence from Japanese Affiliate-level Data," Discussion papers 20026, Research Institute of Economy, Trade and Industry (RIETI).
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    82. Peter Egger & Valeria Merlo & Georg Wamser, 2014. "Unobserved Tax Avoidance and the Tax Elasticity of FDI," CESifo Working Paper Series 4921, CESifo.
    83. Robert Krämer & Vilen Lipatov, 2013. "The Effect of Corporate Taxation and Ownership on Raising Shareholder Capital," CESifo Working Paper Series 4436, CESifo.
    84. Michael Olabisi, 2017. "The Impact Of Exporting And Foreign Direct Investment On Product Innovation: Evidence From Chinese Manufacturers," Contemporary Economic Policy, Western Economic Association International, vol. 35(4), pages 735-750, October.
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    88. Kayis-Kumar, Ann, 2015. "Thin capitalisation rules: A second-best solution to the cross-border debt bias?," MPRA Paper 72031, University Library of Munich, Germany.
    89. Schindler, Dirk & Schjelderup, Guttorm, 2008. "Multinationals, Minority Ownership and Tax-Efficient Financing Structures," Discussion Papers 2008/19, Norwegian School of Economics, Department of Business and Management Science.
    90. Duanmu, Jing-Lin & Lawton, Thomas, 2021. "Foreign buyout of international equity joint ventures in China: When does performance improve?," Journal of World Business, Elsevier, vol. 56(5).
    91. Müller, Jens & Weinrich, Arndt, 2020. "Tax knowledge diffusion via strategic alliances," arqus Discussion Papers in Quantitative Tax Research 253, arqus - Arbeitskreis Quantitative Steuerlehre.
    92. Ge, Ying & Lai, Huiwen & Zhu, Susan Chun, 2015. "Multinational price premium," Journal of Development Economics, Elsevier, vol. 115(C), pages 181-199.
    93. Shafik Hebous & Alfons J. Weichenrieder & Alfons Weichenrieder, 2009. "Debt Financing and Sharp Currency Depreciations: Wholly vs. Partially Owned Multinational Affiliates," CESifo Working Paper Series 2892, CESifo.
    94. Leslie A. Robinson & Phillip C. Stocken, 2013. "Location of Decision Rights Within Multinational Firms," Journal of Accounting Research, Wiley Blackwell, vol. 51(5), pages 1261-1297, December.
    95. Pol Antras & Mihir A. Desai & Fritz Foley, 2006. "FDI Flows and Multinational Firm Activity," 2006 Meeting Papers 266, Society for Economic Dynamics.
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    97. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.
    98. Azemar, Celine & Corcos, Gregory, 2008. "Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," SIRE Discussion Papers 2008-08, Scottish Institute for Research in Economics (SIRE).
    99. Charlie Joyez, 2018. "Interaction between firm-level and host-country characteristics and multinationals' integration choices," Working Papers DT/2018/03, DIAL (Développement, Institutions et Mondialisation).
    100. Liu, Yu & Xu, Jian, 2022. "Residual state ownership, foreign ownership and firms' financing patterns," Emerging Markets Review, Elsevier, vol. 51(PA).
    101. Beshears, John, 2013. "The performance of corporate alliances: Evidence from oil and gas drilling in the Gulf of Mexico," Journal of Financial Economics, Elsevier, vol. 110(2), pages 324-346.
    102. Sara L. McGaughey & Pascalis Raimondos & Lisbeth Cour, 2020. "Foreign influence, control, and indirect ownership: Implications for productivity spillovers," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 51(9), pages 1391-1412, December.
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    104. Bircan, Çağatay, 2011. "Optimal Degree of Foreign Ownership under Uncertainty," Working Papers 617, Research Seminar in International Economics, University of Michigan.

  33. Desai, Mihir A. & Hines, James R. Jr., 2004. "Old Rules and New Realities: Corporate Tax Policy in a Global Setting," National Tax Journal, National Tax Association;National Tax Journal, vol. 57(4), pages 937-960, December.

    Cited by:

    1. Sjögren, Anna, 2010. "Graded children – evidence of longrun consequences of school grades from a nationwide reform," Working Paper Series 2010:7, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    2. Chari, Murali & Acikgoz, Senay, 2016. "What drives emerging economy firm acquisitions in tax havens?," Journal of Business Research, Elsevier, vol. 69(2), pages 664-671.
    3. Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
    4. Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
    5. Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2008. "Redistributive taxation, multinational enterprises, and economic integration," European Journal of Political Economy, Elsevier, vol. 24(1), pages 249-255, March.
    6. Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers 13132, National Bureau of Economic Research, Inc.
    7. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    8. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
    9. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
    10. Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 46(2), pages 92-97, March.
    11. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
    12. Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2018. "Does the debt tax shield distort ownership efficiency?," International Review of Economics & Finance, Elsevier, vol. 54(C), pages 299-310.
    13. Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
    14. Johannes Becker, 2009. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series 2899, CESifo.
    15. Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.
    16. 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.
    17. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    18. Frances Ruane & Padraig Moore, 2005. "Taxation and the Financial Structure of Foreign Direct Investment," The Institute for International Integration Studies Discussion Paper Series iiisdp88, IIIS.
    19. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    20. Akhtar, Shumi & Akhtar, Farida & John, Kose & Wong, Su-Wen, 2019. "Multinationals' tax evasion: A financial and governance perspective," Journal of Corporate Finance, Elsevier, vol. 57(C), pages 35-62.
    21. Mindy Herzfeld, 2021. "Designing international tax reform: lessons from TCJA," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1163-1187, October.
    22. Becker, Johannes & Runkel, Marco, 2013. "Corporate tax regime and international allocation of ownership," Regional Science and Urban Economics, Elsevier, vol. 43(1), pages 8-15.
    23. Johannes Becker, 2010. "Strategic Trade Policy through the Tax System," CESifo Working Paper Series 3066, CESifo.
    24. Shaviro, Daniel N., 2010. "Rethinking Foreign Tax Creditability," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 709-721, December.
    25. Kaushal Kishore, 2016. "Tax Competition, Policy Competition and the Strategic Use of Policy Restrictions on Foreign Direct Investments," Working Papers 201684, University of Pretoria, Department of Economics.
    26. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    27. Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," GRIPS Discussion Papers 15-09, National Graduate Institute for Policy Studies.
    28. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
    29. De Waegenaere, Anja & Sansing, Richard, 2010. "Inconsistent Transfer Prices and the Location of Mobile Capital," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 1085-1109, December.
    30. Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
    31. Tajika, Eiji & 田近, 栄治 & Nakatani, Ryota & 中谷, 亮太, 2008. "Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals," Discussion Papers 2008-04, Graduate School of Economics, Hitotsubashi University.
    32. James, Barclay E. & Sawant, Rajeev J., 2019. "Norte o sul/sur? Multilatinas' choice of developed versus developing countries for foreign acquisitions," Journal of Business Research, Elsevier, vol. 102(C), pages 235-244.
    33. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    34. Nikolay Anguelov, 2017. "Lowering the Marginal Corporate Tax Rate: Why the Debate?," Economic Affairs, Wiley Blackwell, vol. 37(2), pages 213-228, June.
    35. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
    36. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    37. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    38. Andreas Haufler & Alexander Klemm & Guttorm Schjelderup, 2006. "Economic Integration and Redistributive Taxation: A Simple Model with Ambiguous Results," CESifo Working Paper Series 1853, CESifo.
    39. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.

  34. Desai, Mihir A. & Hines, James R. Jr., 2003. "Evaluating International Tax Reform," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 487-502, September.

    Cited by:

    1. Gordon, Roger H, 2017. "How Should Income from Multinationals Be Taxed?," University of California at San Diego, Economics Working Paper Series qt51c8q7nq, Department of Economics, UC San Diego.
    2. Michael P. Devereux, 2012. "Issues in the Design of Taxes on Corporate Profit," Working Papers 1215, Oxford University Centre for Business Taxation.
    3. Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
    4. Michael Devereux, 2004. "Debating Proposed Reforms of the Taxation of Corporate Income in the European Union," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 11(1), pages 71-89, January.
    5. Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2015. "Consequences of the New UK Tax Exemption System: Evidence from Micro‐level Data," Economic Journal, Royal Economic Society, vol. 125(589), pages 1764-1789, December.
    6. Bradley, Sebastien & Dauchy, Estelle & Hasegawa, Makoto, 2013. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," School of Economics Working Paper Series 2013-2, LeBow College of Business, Drexel University, revised 15 Sep 2014.
    7. Sebastien Bradley & Federico Carril-Caccia & Yoto V. Yotov, 2023. "Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature," CESifo Working Paper Series 10863, CESifo.
    8. Sijbren Cnossen, 2018. "Corporation taxes in the European Union: Slowly moving toward comprehensive business income taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 808-840, June.
    9. Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
    10. Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
    11. Becker, Johannes & Fuest, Clemens, 2011. "Tax competition -- Greenfield investment versus mergers and acquisitions," Regional Science and Urban Economics, Elsevier, vol. 41(5), pages 476-486, September.
    12. L. Polezharova V. & A. Berberov B. & Л. Полежарова В. & А. Берберов Б., 2019. "Налогообложение международного движения капитала в контексте факторов инвестиционных стратегий компаний: опыт развивающихся стран // International Capital Flow Taxation within the Context of Companies," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 12(4), pages 132-142.
    13. Shafik Hebous & Martin Ruf & Alfons J. Weichenrieder & Alfons Weichenrieder, 2010. "The Effects of Taxation on the Location Decision of Multinational Firms: M&A vs. Greenfield Investments," CESifo Working Paper Series 3076, CESifo.
    14. Hines, James R. Jr., 2008. "Foreign Income and Domestic Deductions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 461-475, September.
    15. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2011. "Tax Policy and the Efficiency of U.S. Direct Investment Abroad," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(4), pages 1055-1082, December.
    16. Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
    17. Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
    18. Johannes Becker, 2009. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," CESifo Working Paper Series 2899, CESifo.
    19. Elschner, Christina & Heckemeyer, Jost Henrich & Spengel, Christoph, 2009. "Besteuerungsprinzipien und effektive Unternehmenssteuerbelastungen in der Europäischen Union," ZEW Discussion Papers 09-034, ZEW - Leibniz Centre for European Economic Research.
    20. 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.
    21. Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, October.
    22. Răzvan V. BALABAN, 2021. "Case study: The impact on the Romanian State Budget in the case of EU adoption of the CCCTB Directive," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania / Editura Economica, vol. 0(2(627), S), pages 135-154, Summer.
    23. von Hagen, Dominik & Pönnighaus, Fabian Nicolas, 2017. "International taxation and M&A prices," ZEW Discussion Papers 17-040, ZEW - Leibniz Centre for European Economic Research.
    24. Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
    25. Arie Pratama, 2020. "Corporate governance, foreign operations and transfer pricing practice: the case of Indonesian manufacturing companies," International Journal of Business and Globalisation, Inderscience Enterprises Ltd, vol. 24(2), pages 185-200.
    26. 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.
    27. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    28. Michael P Devereux & Simon Loretz, 2008. "Increased efficiency through consolidation and formula apportionment in the European Union?," Working Papers 0812, Oxford University Centre for Business Taxation.
    29. Mindy Herzfeld, 2021. "Designing international tax reform: lessons from TCJA," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1163-1187, October.
    30. Langenmayr, Dominika & Liu, Li, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224516, Verein für Socialpolitik / German Economic Association.
    31. Shapir-Tidhar, Michal H. & Malul, Miki & Rosenboim, Mosi, 2023. "Tax structure efficiency: Introducing a new index," Structural Change and Economic Dynamics, Elsevier, vol. 65(C), pages 430-437.
    32. Reuven Avi-Yonah, 2005. "The Pitfalls of International Integration: A Comment on the Bush Proposal and its Aftermath," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(1), pages 87-95, January.
    33. Azémar, Céline & Dharmapala, Dhammika, 2019. "Tax sparing agreements, territorial tax reforms, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 169(C), pages 89-108.
    34. Ulrich Schreiber & Gregor Führich, 2009. "European group taxation-the role of exit taxes," European Journal of Law and Economics, Springer, vol. 27(3), pages 257-274, June.
    35. Feld, Lars P. & Ruf, Martin & Scheuering, Uwe & Schreiber, Ulrich & Voget, Johannes, 2016. "Repatriation taxes and outbound M&As," Journal of Public Economics, Elsevier, vol. 139(C), pages 13-27.
    36. Johannes Becker & Clemens Fuest, 2007. "Taxing Foreign Profits with International Mergers and Acquisitions," Working Papers 0719, Oxford University Centre for Business Taxation.
    37. Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
    38. Tajika, Eiji & 田近, 栄治 & Nakatani, Ryota & 中谷, 亮太, 2008. "Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals," Discussion Papers 2008-04, Graduate School of Economics, Hitotsubashi University.
    39. Reuven Avi-Yonah, "undated". "The Pitfalls of International Integration: A Comment on the Bush Proposal and Its Aftermath," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1007, University of Michigan John M. Olin Center for Law & Economics.
    40. Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
    41. Johannes Becker & Clemens Fuest, 2012. "The Nexus of Corporate Income Taxation and Multinational Activity," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(3), pages 231-251, September.
    42. David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
    43. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
    44. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.

  35. 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.
    See citations under working paper version above.
  36. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    See citations under working paper version above.
  37. Hines Jr., James R., 2000. "What is benefit taxation?," Journal of Public Economics, Elsevier, vol. 75(3), pages 483-492, March.

    Cited by:

    1. Louis Kaplow, 2003. "Public Goods and the Distribution of Income," NBER Working Papers 9842, National Bureau of Economic Research, Inc.
    2. Wolfgang Buchholz & Wolfgang Peters, 2007. "Equal Sacrifice and Fair Burden Sharing in a Public Goods Economy," CESifo Working Paper Series 1997, CESifo.
    3. Wolfgang Buchholz & Wolfgang Peters, 2005. "Justifying the Lindahl Solution as an Outcome of Fair Cooperation," CESifo Working Paper Series 1536, CESifo.
    4. Roumasset, James & Wada, Christopher A., 2013. "A dynamic approach to PES pricing and finance for interlinked ecosystem services: Watershed conservation and groundwater management," Ecological Economics, Elsevier, vol. 87(C), pages 24-33.
    5. Robert Scherf & Matthew Weinzierl, 2019. "Understanding Different Approaches to Benefit-Based Taxation," NBER Working Papers 26276, National Bureau of Economic Research, Inc.
    6. Zoltán Cséfalvay, 2011. "Searching for Economic Rationale behind Gated Communities," Urban Studies, Urban Studies Journal Limited, vol. 48(4), pages 749-764, March.

  38. Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.

    Cited by:

    1. Paolo Panteghini, 2009. "The capital structure of multinational companies under tax competition," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(1), pages 59-81, February.
    2. Theresa Lohse & Nadine Riedel, 2013. "Do transfer pricing laws limit international income shifting? Evidence from European multinationals," Working Papers 1307, Oxford University Centre for Business Taxation.
    3. Isabel Faeth, 2009. "Determinants Of Foreign Direct Investment – A Tale Of Nine Theoretical Models," Journal of Economic Surveys, Wiley Blackwell, vol. 23(1), pages 165-196, February.
    4. Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2002. "Why Corporate Taxes May Rise: The Case of Trade Liberalization and Foreign Ownership," CEPR Discussion Papers 3383, C.E.P.R. Discussion Papers.
    5. O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
    6. Eijffinger, S.C.W. & Wagner, W.B., 2001. "Taxation if Capital is Not Perfectly Mobile : Tax Competition versus Tax Exportation," Other publications TiSEM d32de08d-4d3f-4456-baf9-a, Tilburg University, School of Economics and Management.
    7. James Alm & H. Spencer Banzhaf, 2011. "Designing Economic Instruments for the Environment in a Decentralized Fiscal System," Working Papers 1104, Tulane University, Department of Economics.
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    See citations under working paper version above.
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    Cited by:

    1. Christy, Ralph D., 2002. "Social Capital, Tax Modifications, And Rural Economic Progress: Discussion," Journal of Agricultural and Applied Economics, Southern Agricultural Economics Association, vol. 34(2), pages 1-3, August.
    2. 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.
    3. Dave Weatherspoon & Joyce Cacho & Ralph Christy, 2001. "Linking Globalization, Economic Growth and Poverty: Impacts of Agribusiness Strategies on Sub-Saharan Africa," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 83(3), pages 722-729.
    4. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    5. 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.
    6. Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
    7. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
    8. Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00590421, HAL.
    9. Hamid Beladi & May Hu & Tan (Charlene) Lee, 2022. "International joint ventures, technology licensing and ownership structure," International Journal of Economic Theory, The International Society for Economic Theory, vol. 18(4), pages 423-439, December.
    10. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2006. "Capital Controls, Liberalizations, and Foreign Direct Investment," The Review of Financial Studies, Society for Financial Studies, vol. 19(4), pages 1433-1464.
    11. 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.
    12. Morrisset, Jacques & Pirnia, Neda, 2000. "How tax policy and incentives affect foreign direct investment - a review," Policy Research Working Paper Series 2509, The World Bank.
    13. Mihir A. Desai & C. Fritz Foley & James R. Hines, Jr., 2003. "A Multinational Perspective on Capital Structure Choice and Internal Capital Markets," NBER Working Papers 9715, National Bureau of Economic Research, Inc.
    14. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Dividend Policy inside the Firm," NBER Working Papers 8698, National Bureau of Economic Research, Inc.
    15. 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.
    16. Bruce Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," Atlantic Economic Journal, Springer;International Atlantic Economic Society, vol. 33(4), pages 383-403, December.
    17. László Halpern & Balázs Muraközy, 2007. "Does distance matter in spillover?1," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 15(4), pages 781-805, October.
    18. Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
    19. Louis T., Jr. Wells & Nancy J. Allen & Jacques Morisset & Neda Pirnia, 2001. "Using Tax Incentives to Compete for Foreign Investment : Are They Worth the Costs?," World Bank Publications - Books, The World Bank Group, number 13979.
    20. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    21. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    22. Elschner, Christina, 2013. "Special tax regimes and the choice of organizational form: Evidence from the European Tonnage Taxes," Journal of Public Economics, Elsevier, vol. 97(C), pages 206-216.
    23. Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.
    24. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    25. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 191-210, March.
    26. Hojong Shin, 2020. "Avoiding inheritance taxes in family firms," Financial Management, Financial Management Association International, vol. 49(4), pages 1051-1082, December.
    27. Neelam Jain & Leonard J. Mirman, 2001. "Multinational Learning under Asymmetric Information," Southern Economic Journal, John Wiley & Sons, vol. 67(3), pages 637-655, January.

  41. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.

    Cited by:

    1. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
    2. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    3. 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.
    4. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
    5. 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.
    6. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    7. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
    8. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.

  42. Hines, James R, Jr, 1996. "Altered States: Taxes and the Location of Foreign Direct Investment in America," American Economic Review, American Economic Association, vol. 86(5), pages 1076-1094, December.
    See citations under working paper version above.
  43. Hines, James R, Jr, 1996. "Dividends and Profits: Some Unsubtle Foreign Influences," Journal of Finance, American Finance Association, vol. 51(2), pages 661-689, June.
    See citations under working paper version above.
  44. Hines, James Jr. & Hlinko, John C. & Lubke, Theodore J. F., 1995. "From each according to his surplus: Equi-proportionate sharing of commodity tax burdens," Journal of Public Economics, Elsevier, vol. 58(3), pages 417-428, November.
    See citations under working paper version above.
  45. James R. Hines & Richard H. Thaler, 1995. "The Flypaper Effect," Journal of Economic Perspectives, American Economic Association, vol. 9(4), pages 217-226, Fall.

    Cited by:

    1. Gordon, Nora, 2004. "Do federal grants boost school spending? Evidence from Title I," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1771-1792, August.
    2. Thomas J. Nechyba, 2006. "Alternative education finance strategies," Regional Economic Development, Federal Reserve Bank of St. Louis, issue Mar, pages 7-27.
    3. Sylvie Charlot & Sonia Paty & Virginie Piguet, 2008. "Intercommunalité et fiscalité directe locale," Post-Print halshs-00418863, HAL.
    4. Stephan Litschig, 2008. "Financing local development: Quasi-experimental evidence from municipalities in Brazil, 1980-1991," Economics Working Papers 1142, Department of Economics and Business, Universitat Pompeu Fabra, revised Jun 2012.
    5. , 2020. "Partisanship and Fiscal Policy in Economic Unions: Evidence from U.S. States," Working Papers 20-20, Federal Reserve Bank of Philadelphia.
    6. Saeed, Muhammad Kashif & Hayat, Muhammad Azmat, 2020. "The Impact of Social Cash Transfers on Poverty in Pakistan-A Case Study of Benazir Income Support Programme," MPRA Paper 99805, University Library of Munich, Germany.
    7. van de Walle, Dominique & Mu, Ren, 2007. "Fungibility and the flypaper effect of project aid: Micro-evidence for Vietnam," Journal of Development Economics, Elsevier, vol. 84(2), pages 667-685, November.
    8. Seim, Brigitte & Jablonski, Ryan & Ahlbäck, Johan, 2020. "How information about foreign aid affects public spending decisions: Evidence from a field experiment in Malawi," Journal of Development Economics, Elsevier, vol. 146(C).
    9. Goodspeed, Timothy J., 1998. "The Relationship Between State Income Taxes and Local Property Taxes: Education Finance in New Jersey," National Tax Journal, National Tax Association;National Tax Journal, vol. 51(2), pages 219-238, June.
    10. Alex Coad, 2007. "Neoclassical vs Evolutionary Theories of Financial Constraints : Critique and Prospectus," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00144415, HAL.
    11. Elena Gennari & Giovanna Messina, 2014. "How sticky are local expenditures in Italy? Assessing the relevance of the flypaper effect through municipal data," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 324-344, April.
    12. Katherine Baicker, 2001. "The Budgetary Repercussions of Capital Convictions," NBER Working Papers 8382, National Bureau of Economic Research, Inc.
    13. Seim, Brigitte & Jablonski, Ryan S. & Ahlback, Johan, 2020. "How information about foreign aid affects public spending decisions: evidence from a field experiment in Malawi," LSE Research Online Documents on Economics 105255, London School of Economics and Political Science, LSE Library.
    14. Graeme Roy, 2006. "Grants Versus Tax Sharing: the Extent of Central Government Control," ERSA conference papers ersa06p74, European Regional Science Association.
    15. Núria Bosch Roca & Marta Espasa Queralt & Antoni Mora Corral, 2010. "Citizens' control and the efficiency of local public services," Working Papers 2010/23, Institut d'Economia de Barcelona (IEB).
    16. Pablo Acosta, 2010. "The “flypaper effect” in presence of spatial interdependence: evidence from Argentinean municipalities," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 44(3), pages 453-466, June.
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    19. Masaki, Takaaki, 2018. "The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania," World Development, Elsevier, vol. 106(C), pages 173-186.
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    21. Vermeulen, W. & Allers, Maarten, 2014. "Fiscal equalization, capitalization and the flypaper effect," Research Report 14023-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
    22. Stephan Litschig & Kevin M Morrison, 2012. "Government Spending and Re-election: Quasi-Experimental Evidence from Brazilian Municipalities," Working Papers 515, Barcelona School of Economics.
    23. Dahlberg, Matz & Mörk, Eva & Rattso, Jorn & Ågren, Hanna, 2006. "Using a discontinuous grant rule to identify the effect of grants on local taxes and spending," Working Paper Series 2006:25, Uppsala University, Department of Economics.
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    25. Lars P. Feld & Gebhard Kirchgässner & Christoph A. Schaltegger, 2003. "Decentralized Taxation and the Size of Government: Evidence from Swiss State and Local Governments," CESifo Working Paper Series 1087, CESifo.
    26. Kim, ByungWoo, 2017. "An Empirical Study: Financial-Market Imperfections and Investment," MPRA Paper 82924, University Library of Munich, Germany.
    27. Tim Beatty & Laura Blow & Thomas Crossley & Cormac O'Dea, 2011. "Cash by any other name? Evidence on labelling from the UK Winter Fuel Payment," IFS Working Papers W11/10, Institute for Fiscal Studies.
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    33. Langer, Sebastian & Korzhenevych, Artem, 2018. "Equalization transfers and the pattern of municipal spending: An investigation of the flypaper effect in Germany," CEPIE Working Papers 01/18, Technische Universität Dresden, Center of Public and International Economics (CEPIE).
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    39. Paolo Chiades & Luciano Greco & Vanni Mengotto & Luigi Moretti & Paola Valbonesi, 2016. "Intergovernmental transfers and expenditure arrears," Temi di discussione (Economic working papers) 1076, Bank of Italy, Economic Research and International Relations Area.
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    44. Sour, Laura, 2013. "The flypaper effect in Mexican local governments," MPRA Paper 115591, University Library of Munich, Germany.
    45. Laibson, David I. & Madrian, Brigitte C. & Choi, James J., 2009. "Mental Accounting in Portfolio Choice: Evidence from a Flypaper Effect," Scholarly Articles 4686774, Harvard University Department of Economics.
    46. Fabio Sánchez Torres & Michael Smart & Juan Gonzalo Zapata Giraldo, 2002. "Intergovernmental transfers and municipal finance in Colombia," Informes de Investigación 2915, Fedesarrollo.
    47. Solé-Ollé, Albert & Viladecans-Marsal, Elisabet, 2017. "Housing booms and busts and local fiscal policy," ZEW Discussion Papers 17-001, ZEW - Leibniz Centre for European Economic Research.
    48. Joan Costa-Font & Filipe De-Albuquerque & Hristos Doucouliagos, 2015. "Does Inter-jurisdictional Competition Engender a “Race to the Bottom”? A Meta-Regression Analysis," Economics and Politics, Wiley Blackwell, vol. 27(3), pages 488-508, November.
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    50. Bernardino Benito & María-Dolores Guillamón & Ana-María Ríos, 2017. "The electoral budget cycle on municipal waste collection expenditure," Applied Economics, Taylor & Francis Journals, vol. 49(41), pages 4161-4179, September.
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    52. Cassidy, Traviss, 2017. "Revenue Persistence and Public Service Delivery," MPRA Paper 114464, University Library of Munich, Germany, revised 06 Sep 2022.
    53. Anup Malani & Phoebe Holtzman & Kosuke Imai & Cynthia Kinnan & Morgen Miller & Shailender Swaminathan & Alessandra Voena & Bartosz Woda & Gabriella Conti, 2021. "Effect of Health Insurance in India: A Randomized Controlled Trial," NBER Working Papers 29576, National Bureau of Economic Research, Inc.
    54. Shi, Xinzheng, 2012. "Does an intra-household flypaper effect exist? Evidence from the educational fee reduction reform in rural China," Journal of Development Economics, Elsevier, vol. 99(2), pages 459-473.
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    63. Andrew Ellis & David J. Freeman, 2024. "Revealing Choice Bracketing," American Economic Review, American Economic Association, vol. 114(9), pages 2668-2700, September.
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    500. Baskaran, Thushyanthan, 2014. "Identifying local tax mimicking with administrative borders and a policy reform," Journal of Public Economics, Elsevier, vol. 118(C), pages 41-51.
    501. Nan Jing & Wenxue Cai, 2010. "Analysis on the spatial distribution of logistics industry in the developed East Coast Area in China," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 45(2), pages 331-350, October.
    502. Tosun, Mehmet S. & Williamson, Claudia R. & Yakovlev, Pavel, 2009. "Population Aging, Elderly Migration and Education Spending: Intergenerational Conflict Revisited," IZA Discussion Papers 4161, Institute of Labor Economics (IZA).
    503. Geys, Benny & Osterloh, Steffen, 2012. "Borders as boundaries to fiscal policy interactions? An empirical analysis of politicians' opinions on rivals in the competition for firms," Discussion Papers, Research Professorship & Project "The Future of Fiscal Federalism" SP II 2012-113, WZB Berlin Social Science Center.
    504. Ariane Manuela Amin, 2012. "What Drives Biodiversity Conservation Effort in the Developing World? An analysis for Sub-Saharan Africa," CERDI Working papers halshs-00722081, HAL.
    505. Blankmeyer, Eric, 2021. "Peer Groups and Bias Detection in Least Squares Regression," MPRA Paper 110866, University Library of Munich, Germany.
    506. Baskaran, Thushyanthan, 2013. "Identifying local tax mimicking: Administrative borders and a policy reform," University of Göttingen Working Papers in Economics 157, University of Goettingen, Department of Economics.
    507. Byrne, Paul F., 2005. "Strategic interaction and the adoption of tax increment financing," Regional Science and Urban Economics, Elsevier, vol. 35(3), pages 279-303, May.
    508. Redoano, Michela, 2014. "Tax competition among European countries. Does the EU matter?," European Journal of Political Economy, Elsevier, vol. 34(C), pages 353-371.
    509. Xuebing Dong & Benbo Liang & Haichao Yu & Hui Zhu, 2023. "Market Segmentation and Green Development Performance: Evidence from Chinese Cities," IJERPH, MDPI, vol. 20(5), pages 1-24, March.
    510. Leo Feler & J. Vernon Henderson, 2008. "Exclusionary Policies in Urban Development, How under-servicing of migrant households affects the growth and composition of Brazilian cities," NBER Working Papers 14136, National Bureau of Economic Research, Inc.
    511. Xiao Cheng & Yanping Pu, 2017. "Effective Tax Rates, Spatial Spillover, and Economic Growth in China: An Empirical Study Based on the Spatial Durbin Model," Annals of Economics and Finance, Society for AEF, vol. 18(1), pages 73-97, May.
    512. Hsieh, Wen-Hua & Irwin, Elena G. & Forster, D. Lynn, 2000. "Spatial Dependence Among County-Level Land Use Changes," 2000 Annual meeting, July 30-August 2, Tampa, FL 21852, American Agricultural Economics Association (New Name 2008: Agricultural and Applied Economics Association).
    513. Ergete Ferede & Shahidul Islam, 2016. "Block Grants and Education Expenditure," Public Finance Review, , vol. 44(5), pages 635-659, September.
    514. Lott, John R, Jr, 2000. "A Simple Explanation for Why Campaign Expenditures Are Increasing: The Government Is Getting Bigger," Journal of Law and Economics, University of Chicago Press, vol. 43(2), pages 359-393, October.
    515. Razin, Assaf & Sadka, Efraim, 2013. "Migration and Tax Competition Within a Union," CEPR Discussion Papers 9600, C.E.P.R. Discussion Papers.
    516. Arfat Ahmad Sofi & Subash Sasidharan, 2018. "Do Indian States Mimic, Compete or Interact in Local Public Spending? A Spatial Econometric Analysis," Asian Economic Journal, East Asian Economic Association, vol. 32(2), pages 187-213, June.
    517. Raymond J. G. M. Florax & Arno J. Van der Vlist, 2003. "Spatial Econometric Data Analysis: Moving Beyond Traditional Models," International Regional Science Review, , vol. 26(3), pages 223-243, July.
    518. Wang, Wei & Yu, Jihai, 2015. "Estimation of spatial panel data models with time varying spatial weights matrices," Economics Letters, Elsevier, vol. 128(C), pages 95-99.
    519. Saavedra, Luz Amparo, 2000. "A Model of Welfare Competition with Evidence from AFDC," Journal of Urban Economics, Elsevier, vol. 47(2), pages 248-279, March.
    520. Gordon, Nora, 2004. "The Effect of Mandated State Education Spending in Total Local Resources," Santa Cruz Department of Economics, Working Paper Series qt2jg817p3, Department of Economics, UC Santa Cruz.
    521. Skidmore, Mark & Reese, Laura & Kang, Sung Hoon, 2012. "Regional analysis of property taxation, education finance reform, and property value growth," Regional Science and Urban Economics, Elsevier, vol. 42(1-2), pages 351-363.
    522. Yanqing Jiang, 2015. "Education expenditure in China: potential strategic behavior among regional governments," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 13(3), pages 233-246, August.
    523. Andres Felipe Muñoz, 2016. "Strategic fiscal interactions among local Governments in Colombia," Hacienda Pública Española / Review of Public Economics, IEF, vol. 219(4), pages 161-188, December.
    524. Baocheng He & Jiawei Wang & Jiaoyang Wang & Kun Wang, 2018. "The Impact of Government Competition on Regional R&D Efficiency: Does Legal Environment Matter in China’s Innovation System?," Sustainability, MDPI, vol. 10(12), pages 1-18, November.
    525. Yu, Haowei & Zhou, You, 2021. "Highway Spending and Induced Vehicle Emissions: Evidence from the US states," Resource and Energy Economics, Elsevier, vol. 65(C).
    526. Aras Zirgulis, 2014. "Is International Capital Tax Competition Fueled by the Quest for Increased Productivity?," International Journal of Economic Sciences, Prague University of Economics and Business, vol. 2014(4), pages 99-116.
    527. Massimiliano Agovino & Agnese Rapposelli, 2017. "Macroeconomic impact of flexicurity on the integration of people with disabilities into the labour market. A two-regime spatial autoregressive analysis," Quality & Quantity: International Journal of Methodology, Springer, vol. 51(1), pages 307-334, January.
    528. Saiani, Carlos & Azevedo, Paulo Furquim de, 2018. "Is privatization of sanitation services good for health?," Utilities Policy, Elsevier, vol. 52(C), pages 27-36.
    529. Mary-Françoise Renard & Hang Xiong, 2012. "Strategic Interactions in Environmental Regulation Enforcement: Evidence from Chinese Provinces," Working Papers halshs-00672449, HAL.
    530. Okuyama Naoko & Ishida Yu & Yamauchi Naoto, 2010. "Public Private Partnership between Local Governments and Nonprofits in Japan," Nonprofit Policy Forum, De Gruyter, vol. 1(1), pages 1-23, November.
    531. Nicolas Jannin & Aurélie Sotura, 2019. "This Town Ain't Big Enough? Quantifying Local Public Goods Spillovers," PSE Working Papers halshs-02160251, HAL.
    532. Luis Ayala & Ana Herrero & Jorge Martinez-Vazquez, 2019. "Welfare Benefits in Highly Decentralized Fiscal Systems: Evidence on Interterritorial Mimicking," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1905, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    533. Dechun Liu & Xinye Zheng & Yihua Yu, 2022. "Public Debt Competition in Local China: Evidence and Mechanism of Spatial Interactions," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(S2), pages 91-105, November.
    534. Gregmar Galinato & Hayley Chouinard, "undated". "Strategic Interaction and Institutional Quality Determinants of Environmental Regulations across Select OECD Countries," Working Papers 2014-7, School of Economic Sciences, Washington State University.
    535. Alejandro Esteller-Moré & Albert Solé-Ollé, 2000. "Vertical income tax externalities and fiscal interdependence: Evidence from the US Model," Working Papers 2000/1, Institut d'Economia de Barcelona (IEB).
    536. Luz Amparo Saavedra, 2000. "Do Local Governments Engage In Strategic Property- Tax Competition," Borradores de Economia 2378, Banco de la Republica.
    537. Rajeev K. Goel & James W. Saunoris, 2016. "Government Decentralization and Prevalence of the Shadow Economy," Public Finance Review, , vol. 44(2), pages 263-288, March.
    538. Bera, Anil K. & Doğan, Osman & Taşpınar, Süleyman, 2018. "Simple tests for endogeneity of spatial weights matrices," Regional Science and Urban Economics, Elsevier, vol. 69(C), pages 130-142.
    539. Matías Mayor Fernández & Ana Jesús López Menéndez, 2005. "The spatial shift-share analysis - new developments and some findings for the Spanish case," ERSA conference papers ersa05p659, European Regional Science Association.
    540. Lenka GREGOROVA & Martin GREGOR, 2010. "Jurisdictional Competition via Spending Composition: The Case of the Czech Republic," Regional and Urban Modeling 284100016, EcoMod.
    541. Girum Dagnachew Abate & Niels Haldrup, 2017. "Space-time modeling of electricity spot prices," The Energy Journal, International Association for Energy Economics, vol. 0(Number 5).
    542. Claudio A Agostini & Philip Brown & Xiaobo Zhang, 2011. "Neighbor Effects in the Provision of Public Goods in a Young Democracy: Evidence from China," Working Papers wp_008, Adolfo Ibáñez University, School of Government.
    543. Goel, Rajeev K. & Nelson, Michael A., 2007. "Are corrupt acts contagious?: Evidence from the United States," Journal of Policy Modeling, Elsevier, vol. 29(6), pages 839-850.
    544. Yu Shi & Jingran Sun, 2021. "The Influence of Neighboring Jurisdictions Matters: Examining the Impact of Natural Disasters on Local Government Fiscal Accounts," Public Finance Review, , vol. 49(3), pages 435-463, May.
    545. Robinson, Peter, 2008. "Developments in the analysis of spatial data," LSE Research Online Documents on Economics 25473, London School of Economics and Political Science, LSE Library.
    546. Jonathan A. Schwabish, 2008. "The Effects of Earnings Inequality on State Social Spending in the United States," Public Finance Review, , vol. 36(5), pages 588-613, September.
    547. Boarnet, Marlon G. & Glazer, Amihai, 2002. "Federal grants and yardstick competition," Journal of Urban Economics, Elsevier, vol. 52(1), pages 53-64, July.
    548. B. Fingleton & C. Ertur, 2012. "Editorial," Spatial Economic Analysis, Taylor & Francis Journals, vol. 7(1), pages 1-8, March.
    549. Meltzer, Rachel, 2011. "“Clean and Safe” for All? The Interaction Betweeen Business Improvement Districts and Local Government in the Provision of Public Goods," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(3), pages 863-889, September.
    550. Nan Yang & Jill J. McCluskey & Michael P. Brady, 2012. "The Value of Good Neighbors: A Spatial Analysis of the California and Washington State Wine Industries," Land Economics, University of Wisconsin Press, vol. 88(4), pages 674-684.
    551. David M. Drukker & Peter Egger & Ingmar R. Prucha, 2013. "On Two-Step Estimation of a Spatial Autoregressive Model with Autoregressive Disturbances and Endogenous Regressors," Econometric Reviews, Taylor & Francis Journals, vol. 32(5-6), pages 686-733, August.
    552. Jan K. Brueckner, 2000. "Welfare Reform and the Race to the Bottom: Theory and Evidence," Southern Economic Journal, John Wiley & Sons, vol. 66(3), pages 505-525, January.
    553. Jorgen Lauridsen & Mickael Bech & Fernando López & Mariluz Sánchez, 2010. "A spatiotemporal analysis of public pharmaceutical expenditure," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 44(2), pages 299-314, April.
    554. An Liu & Henk Folmer & Johan Oud, 2011. "W-based versus latent variables spatial autoregressive models: evidence from Monte Carlo simulations," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 47(3), pages 619-639, December.
    555. Andrés-Rosales, Roldán & Quintana-Romero, Luis & de Jesús-Almonte, Leobardo & del Río-Rama, María de la Cruz, 2021. "Spatial spillovers of economic growth and public spending in Mexico: Evidence from a SpVAR model, 1999–2019," Economic Analysis and Policy, Elsevier, vol. 71(C), pages 660-673.
    556. Massimiliano Ferraresi & Umberto Galmarini & Leonzio Rizzo, 2018. "Infrastructure spillovers and strategic interaction: does the size matter?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(1), pages 240-272, February.
    557. Jin Zhao, 2019. "Information Entropy-Based Housing Spatiotemporal Dependence," The Journal of Real Estate Finance and Economics, Springer, vol. 58(1), pages 21-50, January.
    558. James R. Hines & Richard H. Thaler, 1995. "The Flypaper Effect," Journal of Economic Perspectives, American Economic Association, vol. 9(4), pages 217-226, Fall.
    559. Lee, Lung-fei & Yu, Jihai, 2010. "Some recent developments in spatial panel data models," Regional Science and Urban Economics, Elsevier, vol. 40(5), pages 255-271, September.

  49. Auerbach, Alan J & Hines, James R, Jr, 1988. "Investment Tax Incentives and Frequent Tax Reforms," American Economic Review, American Economic Association, vol. 78(2), pages 211-216, May.
    See citations under working paper version above.
  50. J. Steven Landefeld & James R. Hines, 1985. "National Accounting For Non‐Renewable Natural Resources In The Mining Industries," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 31(1), pages 1-20, March.

    Cited by:

    1. Young, Carlos Eduardo Frickmann & da Motta, Ronaldo Seroa, 1995. "Measuring sustainable income from mineral extraction in Brazil," Resources Policy, Elsevier, vol. 21(2), pages 113-125, June.
    2. Shzee Tai & Kusairi Noh & Nik Abdullah, 2000. "Valuing Fisheries Depreciation in Natural Resource Accounting: The Pelagic Fisheries in Northeast Peninsular Malaysia," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 15(3), pages 227-241, March.
    3. Roger S. Smith, 1992. "Income Growth, Government Spending, and Wasting Assets - Alberta's Oil and Gas," Canadian Public Policy, University of Toronto Press, vol. 18(4), pages 387-412, December.
    4. John M. Clapp & Jeffrey P. Cohen & Thies Lindenthal, 2023. "Are Estimates of Rapid Growth in Urban Land Values an Artifact of the Land Residual Model?," The Journal of Real Estate Finance and Economics, Springer, vol. 66(2), pages 373-421, February.
    5. Depta, Peter & Ravalli, Frank & Harding, Don, 1994. "Extended Measures of Investment and Saving," MPRA Paper 3319, University Library of Munich, Germany.
    6. Haripriya Gundimeda, 2006. "The Value of Timber, Carbon, Fuelwood,and Non-Timber Forest Products in India's Forests," Working Papers id:516, eSocialSciences.
    7. Yoshifusa Kitabatake, 1998. "Environmental resource accounting frameworks for the public domain and public trust managements," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 1(1), pages 69-93, June.
    8. Santopietro, George D., 1998. "Alternative methods for estimating resource rent and depletion cost: the case of Argentina's YPF," Resources Policy, Elsevier, vol. 24(1), pages 39-48, March.
    9. Butterfield, David W., 2003. "Resource depletion under uncertainty: implications for mine depreciation, Hartwick's Rule and national accounting," Resource and Energy Economics, Elsevier, vol. 25(3), pages 219-238, August.
    10. A.R. Kemal & Faiz Bilquees & Zafar Mahmood, 1995. "National Income Accounting and Environment: A Case Study of Waterlogging and Salinity in Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 34(4), pages 581-590.
    11. Susan L. Sakmar & Mathis Wackernagel & Alessandro Galli & David Moore, 2011. "Sustainable Development and Environmental Challenges in The MENA Region: Accounting for The Environment In The 21st Century," Working Papers 592, Economic Research Forum, revised 06 Jan 2011.

Chapters

  1. James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  2. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  3. Susan J. Guthrie & James R. Hines Jr., 2008. "US Defense Contracts during the Tax Expenditure Battles of the 1980s," NBER Chapters, in: Economic Analysis of Tax Expenditures, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  4. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  5. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    See citations under working paper version above.
  6. Auerbach, Alan J. & Hines, James Jr., 2002. "Taxation and economic efficiency," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 21, pages 1347-1421, Elsevier.
    See citations under working paper version above.
  7. Mihir A. Desai & James R. Hines, Jr., 2001. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 15, pages 41-94, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  8. James R. Hines Jr., 2000. "Tax Sparing and Direct Investment in Developing Countries," NBER Chapters, in: International Taxation and Multinational Activity, pages 39-72, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  9. James R. Hines Jr., 2000. "Introduction to "International Taxation and Multinational Activity"," NBER Chapters, in: International Taxation and Multinational Activity, pages 1-8, National Bureau of Economic Research, Inc.

    Cited by:

    1. Stefan Avdjiev & Mary Everett & Philip R Lane & Hyun Song Shin, 2018. "Tracking the international footprints of global firms," BIS Quarterly Review, Bank for International Settlements, March.
    2. Chigozie Andy Ngwaba, 2023. "Corporate taxes and FDI in developing economies," International Economics and Economic Policy, Springer, vol. 20(4), pages 613-633, October.
    3. José G. Vargas-Hernández & Deyanira Bernal Domínguez & Rubén Miranda López, 2013. "Revenue distribution in multinational firms through transfer pricing," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 38(36), pages 67-84, july-dece.

  10. James R. Hines Jr. & Adam B. Jaffe, 2000. "International Taxation and the Location of Inventive Activity," NBER Chapters, in: International Taxation and Multinational Activity, pages 201-230, National Bureau of Economic Research, Inc.

    Cited by:

    1. Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
    2. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).

  11. Mihir A. Desai & James R. Hines, Jr., 1999. "Excess Capital Flows and the Burden of Inflation in Open Economies," NBER Chapters, in: The Costs and Benefits of Price Stability, pages 235-272, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  12. James R. Hines Jr., 1999. "Non-Profit Business Activity and the Unrelated Business Income Tax," NBER Chapters, in: Tax Policy and the Economy, Volume 13, pages 57-84, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  13. James R. Hines, Jr., 1995. "Taxes, Technology Transfer, and the R&D Activities of Multinational Firms," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 225-252, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  14. Martin S. Feldstein & James R. Hines, Jr. & R. Glenn Hubbard, 1995. "Introduction to "The Effects of Taxation on Multinational Corporations"," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 1-6, National Bureau of Economic Research, Inc.

    Cited by:

    1. Teresa Sastre & Laura Heras Recuero, 2019. "Domestic and foreign investment in advanced economies. The role of industry integration," Working Papers 1933, Banco de España.
    2. Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 7-26, March.
    3. Nobuaki Yamashita & Kyoji Fukao, 2008. "Expansion Abroad and Jobs at Home: Evidence from Japanese Multinational Enterprises," Asia Pacific Economic Papers 377, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
    4. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2009. "Domestic Effects of the Foreign Activities of US Multinationals," American Economic Journal: Economic Policy, American Economic Association, vol. 1(1), pages 181-203, February.
    5. Tristan Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers hal-01492373, HAL.
    6. Hines, James R. Jr., 2008. "Foreign Income and Domestic Deductions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 461-475, September.
    7. Mario F. Bognanno & Michael P. Keane & Donghoon Yang, 2005. "The Influence of Wages and Industrial Relations Environments on the Production Location Decisions of U.S. Multinational Corporations," ILR Review, Cornell University, ILR School, vol. 58(2), pages 171-200, January.
    8. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
    9. Arndt Christian & Buch Claudia M & Schnitzer Monika E, 2010. "FDI and Domestic Investment: An Industry-Level View," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-22, July.
    10. Tristant Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers 2017-02, Centre d'Economie de l'Université de Paris Nord.
    11. Md. Monirul Islam & Mohammad Tareque & Abu N. M. Wahid & Md. Mahmudul Alam & Kazi Sohag, 2022. "Do the Inward and Outward Foreign Direct Investments Spur Domestic Investment in Bangladesh? A Counterfactual Analysis," JRFM, MDPI, vol. 15(12), pages 1-22, December.
    12. Tatiana Cesaroni & Riccardo De Bonis & Luigi Infante, 2018. "Firms’ financial surpluses in advanced economies:the role of net foreign direct investments," Working Papers LuissLab 18137, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    13. Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
    14. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    15. Jacob F. Kirkegaard, 2008. "Offshoring, Outsourcing And Production Relocations — Labor Market Effects In The Oecd And Developing Asia," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 53(03), pages 371-418.
    16. Ryan Monarch & Jooyoun Park & Jagadeesh Sivadasan, 2014. "Gains from Offshoring? Evidence from U.S. Microdata," International Finance Discussion Papers 1124, Board of Governors of the Federal Reserve System (U.S.).
    17. Syed Hasanat Shah & Waqar Ameer, 2021. "The impact of outbound foreign direct investment on export and private investment: Comparative analysis of emerging and developed countries," Australian Economic Papers, Wiley Blackwell, vol. 60(4), pages 674-692, December.
    18. Ren� BELDERBOS & FUKAO Kyoji & ITO Keiko & Wilko LETTERIE, 2010. "Global Fixed Capital Investment by Multinational Firms," Discussion papers 10044, Research Institute of Economy, Trade and Industry (RIETI).
    19. Bee Wah Tan & Soo Khoon Goh & Koi Nyen Wong, 2016. "The effects of inward and outward FDI on domestic investment: evidence using panel data of ASEAN–8 countries," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 17(5), pages 717-733, September.
    20. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.
    21. Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.
    22. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
    23. 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.
    24. Warren Moraghen & Boopen Seetanah & Noor Ul Haq Sookia, 2023. "The impact of exchange rate and exchange rate volatility on Mauritius foreign direct investment: A sector‐wise analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 208-224, January.
    25. Mr. Ali J Al-Sadiq, 2013. "Outward Foreign Direct Investment and Domestic Investment: The Case of Developing Countries," IMF Working Papers 2013/052, International Monetary Fund.
    26. Julian Emami Namini & Enrico Pennings, 2009. "Horizontal Multinational Firms, Vertical Multinational Firms and Domestic Investment," Tinbergen Institute Discussion Papers 09-004/2, Tinbergen Institute.
    27. Hirokazu Mizobata & Masaaki Suzuki, 2014. "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers 902, Kyoto University, Institute of Economic Research.
    28. Damijan, Jože & Kostevc, Crt & Rojec, Matija, 2014. "Outward FDI and company performance in CEECs," Working Paper Series in Economics and Institutions of Innovation 381, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
    29. Hui‐lin LIN & Wen‐Bin CHUANG, 2007. "Fdi And Domestic Investment In Taiwan: An Endogenous Switching Model," The Developing Economies, Institute of Developing Economies, vol. 45(4), pages 465-490, December.

  15. James R. Hines, Jr. & R. Glenn Hubbard & R. Glenn Hubbard, 1995. "Appendix to "Taxing Multinational Corporations"," NBER Chapters, in: Taxing Multinational Corporations, pages 103-106, National Bureau of Economic Research, Inc.

    Cited by:

    1. 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.
    2. 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.

  16. Kenneth A. Froot & James R. Hines, Jr., 1995. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 277-312, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  17. James R. Hines, Jr. & James R. Hines Jr. & R. Glenn Hubbard, 1995. "Taxes, Technology Transfer, and R&D by Multinational Firms," NBER Chapters, in: Taxing Multinational Corporations, pages 51-62, National Bureau of Economic Research, Inc.

    Cited by:

    1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    2. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    3. 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.
    4. Prema-chandra Athukorala & Archanun Kohpaiboonb, 2009. "Globalization of R&D by U.S-based Multinational Enterprises," Departmental Working Papers 2009-07, The Australian National University, Arndt-Corden Department of Economics.
    5. Ryuhei Wakasugi & Banri Ito, 2009. "The effects of stronger intellectual property rights on technology transfer: evidence from Japanese firm-level data," The Journal of Technology Transfer, Springer, vol. 34(2), pages 145-158, April.
    6. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    7. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
    8. Mihir A. Desai & James R. Hines Jr., 2000. "The Uneasy Marriage of Export Incentives and the Income Tax," NBER Working Papers 8009, National Bureau of Economic Research, Inc.
    9. Heather Berry, 2017. "Managing valuable knowledge in weak IP protection countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(7), pages 787-807, September.
    10. 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.
    11. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    12. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    13. Seitz, Michael & Watzinger, Martin, 2017. "Contract enforcement and R&D investment," Research Policy, Elsevier, vol. 46(1), pages 182-195.
    14. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    15. Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
    16. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS.
    17. L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
    18. Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
    19. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    20. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
    21. Egger, Peter H. & Wamser, Georg, 2015. "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, vol. 129(C), pages 77-91.
    22. James R. Hines Jr. & Adam B. Jaffe, 2000. "International Taxation and the Location of Inventive Activity," NBER Chapters, in: International Taxation and Multinational Activity, pages 201-230, National Bureau of Economic Research, Inc.
    23. 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.
    24. 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).
    25. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    26. Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Leibniz Centre for European Economic Research.
    27. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    28. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    29. René Belderbos, 2006. "R&D Activities in East Asia by Japanese, European, and US Multinationals," Microeconomics Working Papers 21887, East Asian Bureau of Economic Research.
    30. Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas, 2017. "Public Investment, Taxation and Transfer of Technology," MPRA Paper 78853, University Library of Munich, Germany.
    31. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.
    32. Russell Thomson, 2009. "Tax Policy and the Globalisation of R&D," Melbourne Institute Working Paper Series wp2009n11, Melbourne Institute of Applied Economic and Social Research, The University of Melbourne.
    33. Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.

  18. James R. Hines, Jr., 1994. "No Place like Home: Tax Incentives and the Location of R&D by American Multinationals," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 65-104, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  19. James R. Hines, Jr. & R. Glenn Hubbard & Joel Slemrod, 1993. "On the Sensitivity of R&D to Delicate Tax Changes: The Behavior of U. S. Multinationals in the 1980s," NBER Chapters, in: Studies in International Taxation, pages 149-194, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  20. James R. Hines, Jr. & R. Glenn Hubbard, 1990. "Coming Home to America: Dividend Repatriations by US Multinationals," NBER Chapters, in: Taxation in the Global Economy, pages 161-208, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  21. James R. Hines, Jr., 1988. "Taxation and US Multinational Investment," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 33-62, National Bureau of Economic Research, Inc.

    Cited by:

    1. James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
    2. Giovannini, A. & Hines, J.R.J., 1990. "Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?," Papers 51, Princeton, Woodrow Wilson School - Discussion Paper.
    3. Joosung Jun, 1989. "What is the Marginal Source of Funds for Foreign Investment?," NBER Working Papers 3064, National Bureau of Economic Research, Inc.
    4. Lin, S. & Han, H., 2018. "Government size, institutional quality, and capital flows across regions in China: a specific exploration on the failure of capital flows across Shanhai Pass," 2018 Conference, July 28-August 2, 2018, Vancouver, British Columbia 277515, International Association of Agricultural Economists.

  22. James R. Hines, Jr., 1987. "The Tax Treatment of Structures," NBER Chapters, in: Taxes and Capital Formation, pages 37-50, National Bureau of Economic Research, Inc.

    Cited by:

    1. Wei Cui & Jeffrey Hicks & Jing Xing, 2021. "Cash on the Table? Imperfect Take-up of Tax Incentives and Firm Investment Behavior," CESifo Working Paper Series 9413, CESifo.
    2. Alan J. Auerbach & James M. Poterba, 1987. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 305-342, National Bureau of Economic Research, Inc.
    3. Don Fullerton & Andrew B. Lyon, 1988. "Tax Neutrality and Intangible Capital," NBER Chapters, in: Tax Policy and the Economy: Volume 2, pages 63-88, National Bureau of Economic Research, Inc.
    4. Andrew Narwold, 2004. "Ownership of Residential Rental Property in Regional Housing Markets," ERSA conference papers ersa04p494, European Regional Science Association.
    5. Wood, Gavin A., 2001. "Are There Tax Arbitrage Opportunities in Private Rental Housing Markets?," Journal of Housing Economics, Elsevier, vol. 10(1), pages 1-20, March.
    6. Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
    7. Daniel Feenberg & Lawrence H. Summers, 1990. "Who Benefits from Capital Gains Tax Reductions?," NBER Chapters, in: Tax Policy and the Economy: Volume 4, pages 1-24, National Bureau of Economic Research, Inc.
    8. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
    9. Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Working Papers 08_14, Motu Economic and Public Policy Research.
    10. A. Lans Bovenberg & Lawrence H. Goulder, 1989. "Promoting Investment under International Capital Mobility: An Intertemporal General Equilibrium Analysis," NBER Working Papers 3139, National Bureau of Economic Research, Inc.
    11. Alan J. Auerbach & David Reishus, 1988. "The Effects of Taxation on the Merger Decision," NBER Chapters, in: Corporate Takeovers: Causes and Consequences, pages 157-190, National Bureau of Economic Research, Inc.
    12. James R. Hines Jr., 2002. "On the Timeliness of Tax Reform," NBER Working Papers 8909, National Bureau of Economic Research, Inc.
    13. Green, Richard K. & White, Michelle J., 1997. "Measuring the Benefits of Homeowning: Effects on Children," Journal of Urban Economics, Elsevier, vol. 41(3), pages 441-461, May.
    14. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    15. Edward L. Glaeser & Jesse M. Shapiro, 2003. "The Benefits of the Home Mortgage Interest Deduction," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 37-82, National Bureau of Economic Research, Inc.
    16. Andrew A. Samwick, 1996. "Tax Shelters and Passive Losses after the Tax Reform Act of 1986," NBER Chapters, in: Empirical Foundations of Household Taxation, pages 193-233, National Bureau of Economic Research, Inc.
    17. Judith Yates, 2003. "‘The more things change?’ An overview of Australia’s recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33.
    18. Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.
    19. Don Fullerton & Yolanda K. Henderson, 1987. "The Marginal Excess Burden of Different Capital Tax Instruments," NBER Working Papers 2353, National Bureau of Economic Research, Inc.
    20. Fullerton, Don & Mackie, James B. III, 1989. "Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(1), pages 1-13, March.
    21. Skinner, Jonathan, 1989. "Housing wealth and aggregate saving," Regional Science and Urban Economics, Elsevier, vol. 19(2), pages 305-324, May.
    22. James M. Poterba, 1994. "Public Policy and Housing in the United States," NBER Chapters, in: Housing Markets in the United States and Japan, pages 239-256, National Bureau of Economic Research, Inc.
    23. Jorgenson, Dale W. & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Scholarly Articles 3403059, Harvard University Department of Economics.
    24. Ms. Evridiki Tsounta, 2011. "Home Sweet Home: Government's Role in Reaching the American Dream," IMF Working Papers 2011/191, International Monetary Fund.

  23. Alan J. Auerbach & James R. Hines, Jr., 1987. "Anticipated Tax Changes and the Timing of Investment," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 163-200, National Bureau of Economic Research, Inc.
    See citations under working paper version above.
  24. Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258, National Bureau of Economic Research, Inc.
    See citations under working paper version above.

Books

  1. Auerbach,Alan J. & Hines, Jr.,James R. & Slemrod,Joel (ed.), 2012. "Taxing Corporate Income in the 21st Century," Cambridge Books, Cambridge University Press, number 9781107411517, October.

    Cited by:

    1. Soto, Gonzalo & Jardon, Carlos M. & Martinez-Cobas, Xavier, 2024. "FDI and income inequality in tax-haven countries: The relevance of tax pressure," Economic Systems, Elsevier, vol. 48(1).

  2. Auerbach,Alan J. & Hines, Jr.,James R. & Slemrod,Joel (ed.), 2007. "Taxing Corporate Income in the 21st Century," Cambridge Books, Cambridge University Press, number 9780521870221, October.

    Cited by:

    1. Hasseldine, John & Holland, Kevin & van der Rijt, Pernill, 2011. "The market for corporate tax knowledge," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(1), pages 39-52.
    2. Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2015. "Should tax policy favor high- or low-productivity firms?," European Economic Review, Elsevier, vol. 73(C), pages 18-34.
    3. Kari, Seppo & Karikallio, Hanna & Pirttilä, Jukka, 2008. "Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005," Discussion Papers 447, VATT Institute for Economic Research.
    4. Masanori Orihara, 2015. "Stock market listing and corporate tax aggressiveness: Evidence from legal reforms in squeeze out in Japan," Discussion papers ron270, Policy Research Institute, Ministry of Finance Japan.
    5. Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar, 2015. "Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan," LSE Research Online Documents on Economics 64916, London School of Economics and Political Science, LSE Library.
    6. Alfaro, Laura & Chari, Anusha & Kanczuk, Fabio, 2017. "The real effects of capital controls: Firm-level evidence from a policy experiment," Journal of International Economics, Elsevier, vol. 108(C), pages 191-210.
    7. Laszlo Goerke, 2021. "Tax Evasion by Firms," IAAEU Discussion Papers 202104, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
    8. Sabrina Chi & Shawn X. Huang & Juan Manuel Sanchez, 2017. "CEO Inside Debt Incentives and Corporate Tax Sheltering," Journal of Accounting Research, Wiley Blackwell, vol. 55(4), pages 837-876, September.
    9. Jaewoo Kim & Sean McGuire & Steven Savoy & Ryan Wilson, 2022. "Expected economic growth and investment in corporate tax planning," Review of Accounting Studies, Springer, vol. 27(2), pages 745-778, June.
    10. Rmalho, Rita & Ganser, Tim Christian & Shleifer, Andrei & McLiesh, Caralee & Djankov, Simeon, 2010. "The Effect of Corporate Taxes on Investment and Entrepreneurship," Scholarly Articles 8705900, Harvard University Department of Economics.
    11. Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
    12. Jean Bédard & Suzanne M. Paquette, 2021. "Audit Committee Financial Expertise, Litigation Risk, and Auditor‐Provided Tax Services†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 7-48, March.
    13. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
    14. Guedhami, Omrane & Pittman, Jeffrey, 2008. "The importance of IRS monitoring to debt pricing in private firms," Journal of Financial Economics, Elsevier, vol. 90(1), pages 38-58, October.
    15. Benjamin C. Ayers & Jeri K. Seidman & Erin M. Towery, 2019. "Tax Reporting Behavior Under Audit Certainty," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 326-358, March.
    16. Abdul Wahab, Nor Shaipah & Holland, Kevin, 2015. "The persistence of book-tax differences," The British Accounting Review, Elsevier, vol. 47(4), pages 339-350.
    17. Liu, Li & Altshuler, Rosanne, 2013. "Measuring the Burden of the Corporate Income Tax Under Imperfect Competition," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(1), pages 215-237, March.
    18. Nathan M. Jensen & Adam H. Rosenzweig, 2015. "Can a Single Country Increase the Taxes of Multinational Corporations? Evidence from the Impact of the 1993 Corporate Tax Rate Increase on Fortune 500 Companies," Journal of Empirical Legal Studies, John Wiley & Sons, vol. 12(4), pages 757-780, December.
    19. Harju Jarkko, 2014. "Policy evaluation methods in tax research – new evidence and interpretations," Nordic Tax Journal, Sciendo, vol. 2014(1), pages 76-92, May.
    20. Camilo Gómez, 2019. "How Responsive are Firms to the Corporate Wealth Tax?," Documentos CEDE 17433, Universidad de los Andes, Facultad de Economía, CEDE.
    21. Rünger, Silke, 2011. "The effect of Germany's Tax Reform Act 2001 on corporate ownership: Insights from disposals of minority blocks," arqus Discussion Papers in Quantitative Tax Research 114, arqus - Arbeitskreis Quantitative Steuerlehre.
    22. Seppo Kari & Jussi Laitila, 2015. "Nonlinear Dividend Tax and the Dynamics of the Firm," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 71(2), pages 153-177, June.
    23. Ligia Alba Melo-Becerra & Héctor Zárate-Solano & Andrés Camilo Gómez-Molina, 2018. "Elasticidad del ingreso corporativo gravable en Colombia," Borradores de Economia 1046, Banco de la Republica de Colombia.
    24. Moore, Jared A. & Suh, SangHyun & Werner, Edward M., 2017. "Dual entrenchment and tax management: Classified boards and family firms," Journal of Business Research, Elsevier, vol. 79(C), pages 161-172.
    25. Jarkko Harju & Seppo Kari, 2017. "Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform," CESifo Economic Studies, CESifo Group, vol. 63(1), pages 45-77.
    26. Dhammika Dharmapala, 2014. "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series 4612, CESifo.
    27. Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
    28. Johannesen, Niels, 2010. "Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens," Journal of International Economics, Elsevier, vol. 81(2), pages 253-264, July.
    29. Konings, Jozef & Lecocq, Cathy & Merlevede, Bruno, 2018. "Does a Tax Credit matter for Job Creation by Multinational Enterprises?," CEPR Discussion Papers 13105, C.E.P.R. Discussion Papers.
    30. Rydqvist, Kristian & Spizman, Joshua & Strebulaev, Ilya, 2014. "Government policy and ownership of equity securities," Journal of Financial Economics, Elsevier, vol. 111(1), pages 70-85.
    31. Seppo Kari & Hanna Karikallio & Jukka Pirttilä, 2009. "The Impact of Dividend Taxation on Dividends and Investment: New Evidence Based on a Natural experiment," Working Papers 251, Työn ja talouden tutkimus LABORE, The Labour Institute for Economic Research LABORE.
    32. Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
    33. Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
    34. Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
    35. Jarkko Harju & Kaisa Kotakorpi & Tuomas Matikka & Annika Nivala, 2024. "How Do Firms Respond to Risk-based Tax Audits?," Working Papers 22, Finnish Centre of Excellence in Tax Systems Research.
    36. Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
    37. Kubick, Thomas R. & Lockhart, G. Brandon & Mills, Lillian F. & Robinson, John R., 2017. "IRS and corporate taxpayer effects of geographic proximity," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 428-453.
    38. James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Working Papers 1515, Tulane University, Department of Economics.
    39. Serguey Braguinsky & Sergey V. Mityakov, 2012. "Foreign Corporations and the Culture of Transparency: Evidence from Russian Administrative Data," NBER Working Papers 17731, National Bureau of Economic Research, Inc.
    40. M. Jonathan C. Eklund, 2022. "Do multinational firms respond to personal dividend income tax rates?," Empirical Economics, Springer, vol. 62(4), pages 1743-1771, April.
    41. Fossen Frank M. & Steiner Viktor, 2018. "The Tax-rate Elasticity of Local Business Profits," German Economic Review, De Gruyter, vol. 19(2), pages 162-189, May.
    42. Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
    43. Michael P. Devereux & Li Liu & Simon Loretz, 2014. "The Elasticity of Corporate Taxable Income: New Evidence from UK Tax Records," American Economic Journal: Economic Policy, American Economic Association, vol. 6(2), pages 19-53, May.
    44. Konstantin Magin, 2015. "Equity risk premium and insecure property rights," Economic Theory Bulletin, Springer;Society for the Advancement of Economic Theory (SAET), vol. 3(2), pages 213-222, October.
    45. Luisito Bertinelli & Arnaud Bourgain & Skerdilajda Zanaj, 2019. "Profit taxation and royalties: evidence from gold mines in Sub-Saharan Africa," DEM Discussion Paper Series 19-15, Department of Economics at the University of Luxembourg.
    46. Chetty, Nadarajan, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," Scholarly Articles 9748527, Harvard University Department of Economics.
    47. Nadja Dwenger & Viktor Steiner, 2008. "Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 829, DIW Berlin, German Institute for Economic Research.
    48. Steven J. Davis & R. Jason Faberman & John Haltiwanger & Ron Jarmin & Javier Miranda, 2010. "Business Volatility, Job Destruction, and Unemployment," American Economic Journal: Macroeconomics, American Economic Association, vol. 2(2), pages 259-287, April.
    49. Laszlo Goerke, 2012. "The Optimal Structure of Commodity Taxation in a Monopoly with Tax Avoidance or Evasion," Public Finance Review, , vol. 40(4), pages 519-536, July.
    50. Dyreng, Scott D. & Hanlon, Michelle & Maydew, Edward L. & Thornock, Jacob R., 2017. "Changes in corporate effective tax rates over the past 25 years," Journal of Financial Economics, Elsevier, vol. 124(3), pages 441-463.
    51. Ing-Haw Cheng & Harrison Hong & Kelly Shue, 2013. "Do Managers Do Good with Other People's Money?," NBER Working Papers 19432, National Bureau of Economic Research, Inc.
    52. Daniela Federici & Valentino Parisi & Caroline Elliott, 2015. "Do corporate taxes reduce investments? Evidence from Italian firm-level panel data," Cogent Economics & Finance, Taylor & Francis Journals, vol. 3(1), pages 1012435-101, December.
    53. Benjamin Russo, 2009. "Innovation and the Long‐Run Elasticity of Total Taxable Income," Southern Economic Journal, John Wiley & Sons, vol. 75(3), pages 798-828, January.
    54. Laura Kawano, 2014. "The Dividend Clientele Hypothesis: Evidence from the 2003 Tax Act," American Economic Journal: Economic Policy, American Economic Association, vol. 6(1), pages 114-136, February.
    55. Strohner, Ludwig & Thomas, Tobias, 2019. "Mehr Wachstum, Wohlstand und Beschäftigung: Ökonomische Effekte der Steuerreform 2020-23," Policy Notes 32, EcoAustria – Institute for Economic Research.
    56. Ivar Kolstad & Arne Wiig & Odd‐Helge Fjeldstad, 2021. "Citizens’ preferences for taxation of internationally mobile corporations: Evidence from Tanzania," Review of Development Economics, Wiley Blackwell, vol. 25(2), pages 548-562, May.
    57. Edwards, Alexander & Shevlin, Terry, 2011. "The value of a flow-through entity in an integrated corporate tax system," Journal of Financial Economics, Elsevier, vol. 101(2), pages 473-491, August.
    58. Dhammika Dharmapala & James R. Hines Jr., 2006. "Which Countries Become Tax Havens?," NBER Working Papers 12802, National Bureau of Economic Research, Inc.
    59. Gene Amromin & Paul Harrison & Steven A. Sharpe, 2005. "How did the 2003 dividend tax cut affect stock prices?," Finance and Economics Discussion Series 2005-61, Board of Governors of the Federal Reserve System (U.S.).
    60. Doina Radulescu & Michael Stimmelmayr, 2010. "The welfare loss from differential taxation of sectors in Germany," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 193-215, April.
    61. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    62. Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
    63. Clemens Sialm, 2009. "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, vol. 99(4), pages 1356-1383, September.
    64. Haufler, Andreas & Wooton, Ian, 2010. "Competition for firms in an oligopolistic industry: The impact of economic integration," Munich Reprints in Economics 19925, University of Munich, Department of Economics.
    65. Michel Aglietta & Virginie Coudert, 2016. "Trump and the Dollar in the Refection of History," Working Papers hal-01671414, HAL.
    66. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.
    67. William H. Hoyt, 2017. "The assignment and division of the tax base in a system of hierarchical governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(4), pages 678-704, August.
    68. Ronald B. Davies & Hartmut Egger & Peter Egger, 2010. "Profit taxation and the mode of foreign market entry," Canadian Journal of Economics, Canadian Economics Association, vol. 43(2), pages 704-727, May.
    69. Annette Alstadsæter & Erik Fjærli, 2009. "Neutral taxation of shareholder income? Corporate responses to an announced dividend tax," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(4), pages 571-604, August.
    70. Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013. "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, vol. 20(C), pages 74-93.
    71. Hasseldine, John & Morris, Gregory, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting forum, Elsevier, vol. 37(1), pages 1-14.
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    74. Roman Lanis & Grant Richardson, 2015. "Is Corporate Social Responsibility Performance Associated with Tax Avoidance?," Journal of Business Ethics, Springer, vol. 127(2), pages 439-457, March.
    75. Kleven, Henrik & Best, Michael & Spinnewijn, Johannes & Waseem, Mazhar & Brockmeyer, Anne, 2013. "Production vs Revenue Efficiency With Limited Tax Capacity: Theory and Evidence From Pakistan," CEPR Discussion Papers 9717, C.E.P.R. Discussion Papers.
    76. Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
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    79. Jason DeBacker & Bradley T. Heim & Anh Tran & Alexander Yuskavage, 2015. "Legal Enforcement and Corporate Behavior: An Analysis of Tax Aggressiveness after an Audit," Journal of Law and Economics, University of Chicago Press, vol. 58(2), pages 291-324.
    80. Hans Bacher & Marius Brülhart, 2013. "Progressive taxes and firm births," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(1), pages 129-168, February.
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    82. Kristoffer Milonas, 2018. "Bank Taxes, Leverage, and Risk," Journal of Financial Services Research, Springer;Western Finance Association, vol. 54(2), pages 145-177, October.
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    87. Ken Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs 234, C.D. Howe Institute.
    88. Taylor, Grantley & Richardson, Grant, 2014. "Incentives for corporate tax planning and reporting: Empirical evidence from Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 1-15.
    89. Emmanuel Saez & Joel B. Slemrod & Seth H. Giertz, 2009. "The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review," NBER Working Papers 15012, National Bureau of Economic Research, Inc.
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    93. aus dem Moore, Nils, 2015. "Corporate Taxation and Investment Evidence from the Belgian ACE Reform," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112888, Verein für Socialpolitik / German Economic Association.
    94. Ms. Li Liu, 2018. "Where Does Multinational Investment Go with Territorial Taxation? Evidence from the UK," IMF Working Papers 2018/007, International Monetary Fund.
    95. Huseynov, Fariz & Klamm, Bonnie K., 2012. "Tax avoidance, tax management and corporate social responsibility," Journal of Corporate Finance, Elsevier, vol. 18(4), pages 804-827.
    96. Makoto Hasegawa & Jefrey L. Hoopes & Ryo Ishida & Joel Slemrod, 2013. "The Effect of Public Disclosure on Reported Taxable Income: Evidence From Individuals and Corporations in Japan," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(3), pages 571-608, September.
    97. Burger, Ronelle & Owens, Trudy, 2010. "Promoting Transparency in the NGO Sector: Examining the Availability and Reliability of Self-Reported Data," World Development, Elsevier, vol. 38(9), pages 1263-1277, September.
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    99. Boryana Madzharova, 2012. "Intertemporal Income Shifting in Expectation of Lower Corporate Tax Rates: The Tax Reforms in Central and Eastern Europe," CERGE-EI Working Papers wp462, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    100. David Staubli, 2018. "The Elasticity of Corporate Income: Panel Data Evidence from Switzerland," Cahiers de Recherches Economiques du Département d'économie 18.01, Université de Lausanne, Faculté des HEC, Département d’économie.
    101. Andrew M. Bauer & Junxiong Fang & Jeffrey Pittman & Yinqi Zhang & Yuping Zhao, 2020. "How Aggressive Tax Planning Facilitates the Diversion of Corporate Resources: Evidence from Path Analysis†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1882-1913, September.
    102. Boryana Madzharova, 2011. "The Effect of Low Corporate Tax Rate on Payroll Tax Evasion," CERGE-EI Working Papers wp448, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    103. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    104. Stantcheva, Stefanie & Akcigit, Ufuk & Grigsby, John & Nicholas, Tom, 2018. "Taxation and Innovation in the 20th Century," CEPR Discussion Papers 13167, C.E.P.R. Discussion Papers.
    105. Sonja Olhoft Rego & Ryan Wilson, 2012. "Equity Risk Incentives and Corporate Tax Aggressiveness," Journal of Accounting Research, Wiley Blackwell, vol. 50(3), pages 775-810, June.
    106. Brendan Epstein & Rahul Mukherjee & Shanthi Ramnath, 2014. "Taxes and International Risk Sharing," International Finance Discussion Papers 1110, Board of Governors of the Federal Reserve System (U.S.).
    107. Laura Kawano & Joel Slemrod, 2012. "The Effect of Tax Rates and Tax Bases on Corporate Tax Revenues: Estimates with New Measures of the Corporate Tax Base," NBER Working Papers 18440, National Bureau of Economic Research, Inc.
    108. Hoy, Kyle A. & Wrenn, Douglas H., 2018. "Unconventional energy, taxation, and interstate welfare: An analysis of Pennsylvania's severance tax policy," Energy Economics, Elsevier, vol. 73(C), pages 53-65.
    109. Fei, Fan & Hines, James R. & Horwitz, Jill R., 2016. "Are PILOTs property taxes for nonprofits?," Journal of Urban Economics, Elsevier, vol. 94(C), pages 109-123.
    110. Mario Mansour & Mr. Michael Keen, 2009. "Revenue Mobilization in Sub-Saharan Africa: Challenges from Globalization," IMF Working Papers 2009/157, International Monetary Fund.
    111. Luca Gandullia & Stefano Piserà, 2020. "Do income taxes affect corporate social responsibility? Evidence from European‐listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1017-1027, March.
    112. James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
    113. Jozef Konings & Catherine Lecocq & Bruno Merlevede, 2022. "Does a tax deduction scheme matter for jobs and investment by multinational and domestic enterprises?," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 55(4), pages 1966-1989, November.
    114. Conesa, Juan C. & Domínguez, Begoña, 2013. "Intangible investment and Ramsey capital taxation," Journal of Monetary Economics, Elsevier, vol. 60(8), pages 983-995.
    115. C. S. Agnes Cheng & Jaehyeon Kim & Mooweon Rhee & Jian Zhou, 2022. "Time Orientation in Languages and Tax Avoidance," Journal of Business Ethics, Springer, vol. 180(2), pages 625-650, October.
    116. Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
    117. Bernardi, Luigi, 2009. "Le tasse in Europa dagli anni novanta [Taxation in Europe since the Years 1990s]," MPRA Paper 23441, University Library of Munich, Germany.
    118. Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española / Review of Public Economics, IEF, vol. 214(3), pages 55-89, September.
    119. Leung, Sidney C.M. & Richardson, Grant & Taylor, Grantley, 2019. "The effect of the general anti-avoidance rule on corporate tax avoidance in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 105-117.
    120. Dhammika Dharmapala, 2015. "Base Erosion and Profit Shifting: A Simple Conceptual Framework," ifo DICE Report, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 12(04), pages 08-14, January.
    121. Miyajima, Hideaki & Yafeh, Yishay, 2007. "Japan's banking crisis: An event-study perspective," Journal of Banking & Finance, Elsevier, vol. 31(9), pages 2866-2885, September.
    122. Masanori Orihara, 2016. "Stock market listing and corporate policy: Evidence from reforms to Japanese corporate law," Discussion papers ron283, Policy Research Institute, Ministry of Finance Japan.
    123. Soufiene Assidi & Khaled Hussainey, 2021. "The effect of tax preparers on corporate tax aggressiveness: Evidence form the UK context," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(2), pages 2279-2288, April.
    124. Gorana Krstić & Branko Radulović, 2015. "Shadow Economy in the Business and Entrepreneurial Sectors," Contributions to Economics, in: Gorana Krstić & Friedrich Schneider (ed.), Formalizing the Shadow Economy in Serbia, edition 127, chapter 0, pages 77-99, Springer.
    125. M. Martin Boyer & Philippe d'Astous, 2023. "Tax compliance and firm response to electronic sales monitoring," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(4), pages 1430-1468, November.
    126. Kimberly Clausing & Edward Kleinbard & Ms. Thornton Matheson, 2016. "U.S. Corporate Income Tax Reform and its Spillovers," IMF Working Papers 2016/127, International Monetary Fund.
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    128. Jaroslav Bukovina & Tomas Lichard & Jan Palguta & Branislav Zudel, 2020. "Tax Reforms and Inter-temporal Shifting of Corporate Income: Evidence from Tax Records in Slovakia," CERGE-EI Working Papers wp660, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    129. Chan, K. Hung & Lin, Kenny Z. & Mo, Phyllis L.L., 2010. "Will a departure from tax-based accounting encourage tax noncompliance? Archival evidence from a transition economy," Journal of Accounting and Economics, Elsevier, vol. 50(1), pages 58-73, May.
    130. Christian Keuschnigg & Evelyn Ribi, 2010. "Business Taxation, Corporate Finance and Economic Performance," University of St. Gallen Department of Economics working paper series 2010 2010-04, Department of Economics, University of St. Gallen.
    131. Neumann, Rebecca & Holman, Jill & Alm, James, 2009. "Globalization and tax policy," The North American Journal of Economics and Finance, Elsevier, vol. 20(2), pages 193-211, August.
    132. James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.

  3. Hines, James R. (ed.), 2001. "International Taxation and Multinational Activity," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226341736.

    Cited by:

    1. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    2. Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0931, Oxford University Centre for Business Taxation.
    3. Altshuler, Rosanne & Grubert, Harry, 2001. "Where Will They Go if We Go Territorial? Dividend Exemption and the Location Decisions of U.S. Multinational Corporations," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 787-809, December.
    4. Jensen, Jesper & Rutherford, Thomas & Tarr, David, 2004. "Economy-Wide and Sector Effects of Russia's Accession to the WTO," Conference papers 331217, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    5. Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
    6. Douglas Shackelford & Joel Slemrod & James Sallee, 2011. "Financial reporting, tax, and real decisions: toward a unifying framework," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 18(4), pages 461-494, August.
    7. 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.
    8. Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Révil, 2005. "How Does FDI React to Corporate Taxation?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 12(5), pages 583-603, September.
    9. Prema-chandra Athukorala & Archanun Kohpaiboonb, 2009. "Globalization of R&D by U.S-based Multinational Enterprises," Departmental Working Papers 2009-07, The Australian National University, Arndt-Corden Department of Economics.
    10. Desai, Mihir A. & Foley, C. Fritz & Hines, James R. Jr., 2001. "Repatriation Taxes and Dividend Distortions," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(4), pages 829-851, December.
    11. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
    12. Ronald B Davies & Pehr-Johan Norbäck & Ayça Tekin-Koru, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Papers 0721, Oxford University Centre for Business Taxation.
    13. Hines, James & Schnitzer, Monika & Gumpert, Anna, 2012. "The use of tax havens in exemption regimes," CEPR Discussion Papers 8943, C.E.P.R. Discussion Papers.
    14. Dhammika Dharmapala, 2014. "What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature," CESifo Working Paper Series 4612, CESifo.
    15. Dean Yang, 2004. "Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines," Working Papers 520, Research Seminar in International Economics, University of Michigan.
    16. Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
    17. Makoto Hasegawa, 2019. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," KIER Working Papers 1016, Kyoto University, Institute of Economic Research.
    18. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    19. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2006. "Capital Controls, Liberalizations, and Foreign Direct Investment," The Review of Financial Studies, Society for Financial Studies, vol. 19(4), pages 1433-1464.
    20. 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.
    21. Céline Azémar, 2010. "International corporate taxation and U.S. multinationals' behaviour: an integrated approach," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 43(1), pages 232-253, February.
    22. Jorge Martinez-Vazquez & Timothy Goodspeed & Li Zhang, 2011. "Do Companies View Bribes as a Tax? Evidence on the Trade-off between Corporate Taxes and Corruption in the Location of FDI," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1101, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    23. Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Post-Print halshs-00310534, HAL.
    24. C. S. Agnes Cheng & Peng Guo & Chia‐Hsiang Weng & Qiang Wu, 2021. "Innovation and Corporate Tax Planning: The Distinct Effects of Patents and R&D," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 621-653, March.
    25. Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
    26. Riedel, Nadine & Böhm, Tobias & Karkinsky, Tom & Knoll, Bodo, 2015. "Corporate Taxes and Strategic Patent Location within Multinational Firms," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112978, Verein für Socialpolitik / German Economic Association.
    27. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
    28. Francisco Moris, 2018. "Intangibles Trade and MNEs: Supply-Chain Trade in R&D Services and Innovative Subsidiaries," Journal of Industry, Competition and Trade, Springer, vol. 18(3), pages 349-371, September.
    29. Azémar, Céline & Delios, Andrew, 2008. "Tax competition and FDI: The special case of developing countries," Journal of the Japanese and International Economies, Elsevier, vol. 22(1), pages 85-108, March.
    30. Nils Herger & Christos Kotsogiannis & Steve McCorriston, 2011. "International Taxation and FDI Strategies: Evidence From US Cross-Border Acquisitions," Discussion Papers 1109, University of Exeter, Department of Economics.
    31. Eric Neumayer, 2007. "Do double taxation treaties increase foreign direct investment to developing countries?," Journal of Development Studies, Taylor & Francis Journals, vol. 43(8), pages 1501-1519.
    32. Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.
    33. Wong, Kit Pong, 2006. "Foreign direct investment and forward hedging," Journal of Multinational Financial Management, Elsevier, vol. 16(5), pages 459-474, December.
    34. Troeger, Vera, 2012. "De Facto Capital Mobility, Equality, and Tax Policy in Open Economies," CAGE Online Working Paper Series 84, Competitive Advantage in the Global Economy (CAGE).
    35. Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
    36. Mihir A. Desai & C. Fritz Foley & James R. Hines, 2004. "Economic Effects of Regional Tax Havens," NBER Working Papers 10806, National Bureau of Economic Research, Inc.
    37. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 269-294, May.
    38. Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995, Elsevier.
    39. Kiyoyasu Tanaka, 2009. "Re-estimating the Knowledge-Capital Model: Evidence from Japanese and US Multinational Enterprises," Global COE Hi-Stat Discussion Paper Series gd09-087, Institute of Economic Research, Hitotsubashi University.
    40. Mark Parsons, 2011. "Rewarding Innovation: Improving Federal Tax Support for Business R&D in Canada," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 334, September.
    41. Rosanne Altshuler & Timothy J. Goodspeed, 2002. "Follow the Leader? Evidence on European and U.S. Tax Competition," Departmental Working Papers 200226, Rutgers University, Department of Economics.
    42. Azémar, Céline & Dharmapala, Dhammika, 2019. "Tax sparing agreements, territorial tax reforms, and foreign direct investment," Journal of Public Economics, Elsevier, vol. 169(C), pages 89-108.
    43. Kai-Wei (Shaun) Siau & Stephen J. Sault & Geoffrey J. Warren & Henk Berkman, 2015. "Are imputation credits capitalised into stock prices?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(1), pages 241-277, March.
    44. Hanson, Gordon H. & Mataloni, Jr., Raymond J. & Slaughter, Matthew J., 2003. "Vertical Production Networks in Multinational Firms," Conference papers 331164, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
    45. Giovanni Cerulli & Bianca Potì & Raffaele Spallone, 2018. "The impact of fiscal relief on multinationals business R&D investments: a cross-country analysis," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(2), pages 649-675, August.
    46. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    47. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.
    48. Dean Yang, 2005. "Integrity for Hire: An Analysis of a Widespread Program for Combating Customs Corruption," Working Papers 525, Research Seminar in International Economics, University of Michigan.
    49. Joseph Daniels & Walid Hejazi & Marc von der Ruhr, 2005. "Regional vs. Global Financing Strategies for U.S. MNEs," Working Papers and Research 0511, Marquette University, Center for Global and Economic Studies and Department of Economics.
    50. Céline Azémar & Dhammika Dharmapala, 2016. "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series 5874, CESifo.
    51. Mr. Thomas Dalsgaard, 2008. "Japan’s Corporate Income Tax—Overview and Challenges," IMF Working Papers 2008/070, International Monetary Fund.
    52. Watanabe, Yuichi, 2010. "Tax differentials and inflow of foreign direct investments : evidence from foreign operations of U.S. multinational companies," IDE Discussion Papers 263, Institute of Developing Economies, Japan External Trade Organization(JETRO).
    53. Mr. Thomas Dalsgaard, 2005. "U.S. Tax Reform: An Overview of the Current Debate and Policy Options," IMF Working Papers 2005/138, International Monetary Fund.
    54. Pablo M. Pinto & Santiago M. Pinto, 2008. "The Politics Of Investment Partisanship: And The Sectoral Allocation Of Foreign Direct Investment," Economics and Politics, Wiley Blackwell, vol. 20(2), pages 216-254, June.
    55. Deborah Schanz & Andreas Dinkel & Sara Keller, 2017. "Tax attractiveness and the location of German-controlled subsidiaries," Review of Managerial Science, Springer, vol. 11(1), pages 251-297, January.

  4. James R. Hines, Jr., 2000. "International Taxation and Multinational Activity," NBER Books, National Bureau of Economic Research, Inc, number hine00-1.

    Cited by:

    1. Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
    2. Shackelford, Douglas A. & Shevlin, Terry, 2001. "Empirical tax research in accounting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 321-387, September.
    3. Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
    4. Hayato Kato, 2018. "Lobbying and tax competition in an oligopolistic industry: a reverse home-market effect," Spatial Economic Analysis, Taylor & Francis Journals, vol. 13(3), pages 276-295, July.
    5. Jason DeBacker & Bradley T. Heim & Anh Tran, 2011. "Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 122-138, National Bureau of Economic Research, Inc.
    6. Vikas Dixit, 2014. "Relation between Trade Openness, Capital Openness and Government Size in India," Foreign Trade Review, , vol. 49(1), pages 1-29, February.
    7. Kato, Hayato, 2015. "Lobbying and Tax Competition in an Agglomeration Economy: A Reverse Home Market Effect," CCES Discussion Paper Series 56, Center for Research on Contemporary Economic Systems, Graduate School of Economics, Hitotsubashi University.
    8. Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
    9. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS.
    10. Navarro Aitor, 2021. "Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal," Nordic Tax Journal, Sciendo, vol. 2021(1), pages 6-19, October.
    11. Stefan Avdjiev & Mary Everett & Philip R Lane & Hyun Song Shin, 2018. "Tracking the international footprints of global firms," BIS Quarterly Review, Bank for International Settlements, March.
    12. Jing Huang & Linda Krull & Rosemarie Ziedonis, 2020. "R&D Investments and Tax Incentives: The Role of Intra‐Firm Cross‐Border Collaboration," Contemporary Accounting Research, John Wiley & Sons, vol. 37(4), pages 2523-2557, December.
    13. Jennifer C. Gravelle, 2011. "Incidencia del impuesto de renta a las sociedades: revisión y análisis de las estimaciones de equilibrio general," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 13(24), pages 153-191, January-J.
    14. Slutzky, Pablo, 2021. "The hidden costs of being public: Evidence from multinational firms operating in an emerging market," Journal of Financial Economics, Elsevier, vol. 139(2), pages 606-626.
    15. Jennifer C. Gravelle, 2010. "Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03," Working Papers 21486, Congressional Budget Office.
    16. Cooper, Maggie & Nguyen, Quyen T.K., 2019. "Understanding the interaction of motivation and opportunity for tax planning inside US multinationals: A qualitative study," Journal of World Business, Elsevier, vol. 54(6), pages 1-1.
    17. José G. Vargas-Hernández & Deyanira Bernal Domínguez & Rubén Miranda López, 2013. "Revenue distribution in multinational firms through transfer pricing," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 38(36), pages 67-84, july-dece.
    18. Li, Qin & Ma, Mark (Shuai) & Shevlin, Terry, 2021. "The effect of tax avoidance crackdown on corporate innovation," Journal of Accounting and Economics, Elsevier, vol. 71(2).
    19. Zero Deng, 2020. "Foreign Exchange Risk, Hedging, and Tax‐Motivated Outbound Income Shifting," Journal of Accounting Research, Wiley Blackwell, vol. 58(4), pages 953-987, September.
    20. Cooper, Maggie & Nguyen, Quyen T.K., 2020. "Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda," International Business Review, Elsevier, vol. 29(3).

  5. Martin Feldstein & James R. Hines Jr. & R. Glenn Hubbard, 1995. "Taxing Multinational Corporations," NBER Books, National Bureau of Economic Research, Inc, number feld95-1.

    Cited by:

    1. 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.
    2. Paul L. Baker, 2018. "An Analysis of the Corporate Income Tax Policy of Less Developed Countries," Scandinavian Journal of Economics, Wiley Blackwell, vol. 120(2), pages 400-427, April.
    3. Ryuhei Wakasugi & Banri Ito, 2009. "The effects of stronger intellectual property rights on technology transfer: evidence from Japanese firm-level data," The Journal of Technology Transfer, Springer, vol. 34(2), pages 145-158, April.
    4. 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.
    5. Heather Berry, 2017. "Managing valuable knowledge in weak IP protection countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(7), pages 787-807, September.
    6. 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.
    7. 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.
    8. 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.
    9. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    10. 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.
    11. L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
    12. Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
    13. 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.
    14. 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).
    15. David W. Conklin & Darroch (Rick) A. Robertson, 1999. "Tax Havens: Investment Distortions and Policy Options," Canadian Public Policy, University of Toronto Press, vol. 25(3), pages 333-344, September.
    16. Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2003. "Economic Effects of Taxing Different Organizational Forms under a Dual Income Tax," Working Paper Series 2003:19, Uppsala University, Department of Economics.
    17. James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
    18. 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.
    19. René Belderbos, 2006. "R&D Activities in East Asia by Japanese, European, and US Multinationals," Microeconomics Working Papers 21887, East Asian Bureau of Economic Research.
    20. Massimo Bordignon & Silvia Giannini & Paolo Panteghini, 2001. "Reforming Business Taxation: Lessons from Italy?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(2), pages 191-210, March.
    21. Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.
    22. Lindhe, Tobias & Södersten, Jan & Öberg, Ann, 2001. "Economic Effects of Taxing Closed Corporations under a Dual Income Tax," Working Paper Series 2001:16, Uppsala University, Department of Economics.
    23. 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.
    24. Brem Markus, 2005. "Globalization, Multinationals and Tax Base Allocation: Advance Pricing Agreements as Shifts in International Taxation?," IIMA Working Papers WP2005-12-01, Indian Institute of Management Ahmedabad, Research and Publication Department.

  6. Martin Feldstein & James R. Hines Jr. & R. Glenn Hubbard, 1995. "The Effects of Taxation on Multinational Corporations," NBER Books, National Bureau of Economic Research, Inc, number feld95-2.

    Cited by:

    1. Demirgüç-Kunt, Asli & Huizinga, Harry, 2001. "The taxation of domestic and foreign banking," Journal of Public Economics, Elsevier, vol. 79(3), pages 429-453, March.
    2. Knoll, Bodo & Riedel, Nadine & Schwab, Thomas & Todtenhaupt, Maximilian & Voget, Johannes, 2021. "Cross-border effects of R&D tax incentives," Research Policy, Elsevier, vol. 50(9).
    3. Teresa Sastre & Laura Heras Recuero, 2019. "Domestic and foreign investment in advanced economies. The role of industry integration," Working Papers 1933, Banco de España.
    4. Swenson, Deborah L., 2001. "Tax Reforms and Evidence of Transfer Pricing," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(1), pages 7-26, March.
    5. Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
    6. Ruf Martin & Schindler Dirk, 2015. "Debt Shifting and Thin-Capitalization Rules – German Experience and Alternative Approaches," Nordic Tax Journal, Sciendo, vol. 2015(1), pages 17-33, September.
    7. Mohammad Ali & Alok K. Bohara, 2017. "How Does FDI Respond to the Size of Shadow Economy: An Empirical Analysis under a Gravity Model Setting," International Economic Journal, Taylor & Francis Journals, vol. 31(2), pages 159-178, April.
    8. Rosanne Altshuler & Harry Grubert, 2001. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," NBER Working Papers 8144, National Bureau of Economic Research, Inc.
    9. Rosanne Altshuler & Jack Mintz, 1995. "U.S. interest-allocation rules: Effects and policy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 2(1), pages 7-35, February.
    10. John Creedy & Norman Gemmell, 2008. "Behavioural Responses to Corporate Profit Taxation," Department of Economics - Working Papers Series 1029, The University of Melbourne.
    11. Rosanne Altshuler & Jason G. Cummins, "undated". "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Computing in Economics and Finance 1997 174, Society for Computational Economics.
    12. Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
    13. 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.
    14. Johannes Becker & Nadine Riedel, 2008. "Cross-Border Tax Effects on Affiliate Investment - Evidence from European Multinationals," Working Papers 0816, Oxford University Centre for Business Taxation.
    15. Prema-chandra Athukorala & Archanun Kohpaiboonb, 2009. "Globalization of R&D by U.S-based Multinational Enterprises," Departmental Working Papers 2009-07, The Australian National University, Arndt-Corden Department of Economics.
    16. Stöwhase, Sven, 2004. "Asymmetric Capital Tax Competition with Profit Shifting," Discussion Papers in Economics 454, University of Munich, Department of Economics.
    17. Philippe Thalmann & Lawrence Goulder & François Delorme, 1996. "Assessing the international spillover effects of capital income taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(4), pages 449-478, October.
    18. Nobuaki Yamashita & Kyoji Fukao, 2008. "Expansion Abroad and Jobs at Home: Evidence from Japanese Multinational Enterprises," Asia Pacific Economic Papers 377, Australia-Japan Research Centre, Crawford School of Public Policy, The Australian National University.
    19. Choi Seung Mo & González Daniel Toro & Gray Peter, 2013. "International technology adoption, R&D, and productivity growth," The B.E. Journal of Macroeconomics, De Gruyter, vol. 13(1), pages 331-354, June.
    20. Gordon H. Hanson, 2000. "Scale Economies and the Geographic Concentration of Industry," NBER Working Papers 8013, National Bureau of Economic Research, Inc.
    21. 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.
    22. Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan J.A. Nicodème & Gaëtan J.A. Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CESifo Working Paper Series 4695, CESifo.
    23. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "International Joint Ventures and the Boundaries of the Firm," NBER Working Papers 9115, National Bureau of Economic Research, Inc.
    24. Harry P. Huizinga & Jan J.G. Lemmen & Sylvester C.W. Eijffinger, 1997. "Short-Term and Long-Term Government Debt and Nonresident Interest Withholding Taxes," FMG Discussion Papers dp275, Financial Markets Group.
    25. Thomas Aronsson & Erkki Koskela, 2010. "Redistributive Income Taxation under Outsourcing and Foreign Direct Investment," CESifo Working Paper Series 3051, CESifo.
    26. Rosanne Altshuler & Harry Grubert, 1998. "Multinational Financial Policy and the Cost of Capital: The Many Roads Home," Departmental Working Papers 199807, Rutgers University, Department of Economics.
    27. Oksanen, Olli-Pekka, 2006. "Are Foreign Investments Replacing Domestic Investments? - Evidence from Finnish Manufacturing," Discussion Papers 1001, The Research Institute of the Finnish Economy.
    28. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292, Elsevier.
    29. Bartelsman, Eric J. & Beetsma, Roel M. W. J., 2003. "Why pay more? Corporate tax avoidance through transfer pricing in OECD countries," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2225-2252, September.
    30. Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2001. "Expansion Strategies of U.S. Multinational Firms," BEA Papers 0012, Bureau of Economic Analysis.
    31. Mihir C. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and the Domestic Capital Stock," NBER Working Papers 11075, National Bureau of Economic Research, Inc.
    32. Tristan Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers hal-01492373, HAL.
    33. Vijay Jog & Jianmin Tang, 2001. "Tax Reforms, Debt Shifting and Tax Revenues: Multinational Corporations in Canada," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 8(1), pages 5-25, January.
    34. Peter Egger & Wolfgang Eggert & Hannes Winner, 2007. "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series 1887, CESifo.
    35. 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.
    36. Kristian Behrens & Pierre M. Picard, 2006. "Tax competition, location, and horizontal foreign direct investment," Working Papers 2006-08, University of Kentucky, Institute for Federalism and Intergovernmental Relations.
    37. Hines, James R. Jr., 2008. "Foreign Income and Domestic Deductions," National Tax Journal, National Tax Association;National Tax Journal, vol. 61(3), pages 461-475, September.
    38. Hatzius, Jan, 2000. "Foreign direct investment and factor demand elasticities," European Economic Review, Elsevier, vol. 44(1), pages 117-143, January.
    39. James R. Hines Jr., 2005. "Do Tax Havens Flourish?," NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 65-100, National Bureau of Economic Research, Inc.
    40. Christian Keuschnigg & Peter Egger & Wolfgang Eggert & Hannes Winner, 2009. "Corporate Taxation, Debt Financing and Foreign Plant Ownership," University of St. Gallen Department of Economics working paper series 2009 2009-01, Department of Economics, University of St. Gallen.
    41. Keller, Sara & Schanz, Deborah, 2013. "Measuring tax attractiveness across countries," arqus Discussion Papers in Quantitative Tax Research 143, arqus - Arbeitskreis Quantitative Steuerlehre.
    42. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
    43. Desbordes, Rodolphe & Wei, Shang-Jin, 2014. "The effects of financial development on foreign direct investment," Policy Research Working Paper Series 7065, The World Bank.
    44. Arndt Christian & Buch Claudia M & Schnitzer Monika E, 2010. "FDI and Domestic Investment: An Industry-Level View," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(1), pages 1-22, July.
    45. Mihir A. Desai & James R. Hines, Jr., 1996. ""Basket" Cases: International Joint Ventures After the Tax Reform Act of 1986," NBER Working Papers 5755, National Bureau of Economic Research, Inc.
    46. James R. Markusen & Keith E. Maskus, 2001. "Multinational Firms: Reconciling Theory and Evidence," NBER Chapters, in: Topics in Empirical International Economics: A Festschrift in Honor of Robert E. Lipsey, pages 71-98, National Bureau of Economic Research, Inc.
    47. Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," ZEW Discussion Papers 13-010, ZEW - Leibniz Centre for European Economic Research.
    48. Raffaele Miniaci & Paolo Panteghini, 2021. "On the Capital Structure of Foreign Subsidiaries: Evidence from a Panel Data Quantile Regression Model," CESifo Working Paper Series 9085, CESifo.
    49. Frank Barry and Rosemary Healy-Rae, 2008. "FDI Implications of Recent European Court of Justice Decision on Corporation Tax Matters," The Institute for International Integration Studies Discussion Paper Series iiisdp270, IIIS.
    50. Tristant Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," CEPN Working Papers 2017-02, Centre d'Economie de l'Université de Paris Nord.
    51. Md. Monirul Islam & Mohammad Tareque & Abu N. M. Wahid & Md. Mahmudul Alam & Kazi Sohag, 2022. "Do the Inward and Outward Foreign Direct Investments Spur Domestic Investment in Bangladesh? A Counterfactual Analysis," JRFM, MDPI, vol. 15(12), pages 1-22, December.
    52. Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
    53. Tatiana Cesaroni & Riccardo De Bonis & Luigi Infante, 2018. "Firms’ financial surpluses in advanced economies:the role of net foreign direct investments," Working Papers LuissLab 18137, Dipartimento di Economia e Finanza, LUISS Guido Carli.
    54. Mihir A. Desai & James R. Hines Jr., 2001. "Exchange Rates and Tax-Based Export Promotion," NBER Working Papers 8121, National Bureau of Economic Research, Inc.
    55. Leslie Papke, 2000. "One-Way Treaty with the World: The U.S. Withholding Tax and the Netherlands Antilles," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 7(3), pages 295-313, May.
    56. Rosanne Altshuler & Harry Grubert, 1996. "Balance Sheets, Multinational Financial Policy, and the Cost of Capital at Home and Abroad," NBER Working Papers 5810, National Bureau of Economic Research, Inc.
    57. Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2019. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Journal of International Economics, Elsevier, vol. 116(C), pages 58-73.
    58. Egger, Peter H. & Wamser, Georg, 2015. "The impact of controlled foreign company legislation on real investments abroad. A multi-dimensional regression discontinuity design," Journal of Public Economics, Elsevier, vol. 129(C), pages 77-91.
    59. James R. Hines Jr. & Adam B. Jaffe, 2000. "International Taxation and the Location of Inventive Activity," NBER Chapters, in: International Taxation and Multinational Activity, pages 201-230, National Bureau of Economic Research, Inc.
    60. Peter Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," Journal of Economic Perspectives, American Economic Association, vol. 25(4), pages 165-190, Fall.
    61. Jacob F. Kirkegaard, 2008. "Offshoring, Outsourcing And Production Relocations — Labor Market Effects In The Oecd And Developing Asia," The Singapore Economic Review (SER), World Scientific Publishing Co. Pte. Ltd., vol. 53(03), pages 371-418.
    62. Fritz Foley, C. & Hartzell, Jay C. & Titman, Sheridan & Twite, Garry, 2007. "Why do firms hold so much cash? A tax-based explanation," Journal of Financial Economics, Elsevier, vol. 86(3), pages 579-607, December.
    63. Shang-Jin Wei, 1999. "Does corruption relieve foreign investors of the burden of taxes and capital controls?," Policy Research Working Paper Series 2209, The World Bank.
    64. Ryan Monarch & Jooyoun Park & Jagadeesh Sivadasan, 2014. "Gains from Offshoring? Evidence from U.S. Microdata," International Finance Discussion Papers 1124, Board of Governors of the Federal Reserve System (U.S.).
    65. Syed Hasanat Shah & Waqar Ameer, 2021. "The impact of outbound foreign direct investment on export and private investment: Comparative analysis of emerging and developed countries," Australian Economic Papers, Wiley Blackwell, vol. 60(4), pages 674-692, December.
    66. Nicolai J Foss & Ram Mudambi & Samuele Murtinu, 2019. "Taxing the multinational enterprise: On the forced redesign of global value chains and other inefficiencies," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 50(9), pages 1644-1655, December.
    67. Ren� BELDERBOS & FUKAO Kyoji & ITO Keiko & Wilko LETTERIE, 2010. "Global Fixed Capital Investment by Multinational Firms," Discussion papers 10044, Research Institute of Economy, Trade and Industry (RIETI).
    68. Bee Wah Tan & Soo Khoon Goh & Koi Nyen Wong, 2016. "The effects of inward and outward FDI on domestic investment: evidence using panel data of ASEAN–8 countries," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 17(5), pages 717-733, September.
    69. Noel Gaston & Ahmed M. Khalid (ed.), 2010. "Globalization and Economic Integration," Books, Edward Elgar Publishing, number 13767.
    70. Hines, James R. Jr., 1999. "The Case Against Deferral: A Deferential Reconsideration," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(3), pages 385-404, September.
    71. Hines, James R. Jr., 1999. "Lessons From Behavioral Responses to International Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 52(2), pages 305-322, June.
    72. Kostas Axarloglou & Frank G. Meanor, Jr., 2006. "Taxation and Ownership Structure in Supplying Foreign Markets," Eastern Economic Journal, Eastern Economic Association, vol. 32(4), pages 685-698, Fall.
    73. Braunerhjelm, Pontus & Oxelheim, Lars & Thulin, Per, 2004. "The Relationship between Domestic and Outward Foreign Direct Investment: The Role of Industry-Specific Effects," Working Paper Series 625, Research Institute of Industrial Economics.
    74. Nobuaki Yamashita & Kyoji Fukao, 2008. "The Effects of Overseas Operations on Home Employment of Japanese Multinational Enterprises," Hi-Stat Discussion Paper Series d08-251, Institute of Economic Research, Hitotsubashi University.
    75. Trevor S. Harris & R. Glenn Hubbard & Deen Kemsley, 1999. "The Share Price Effects of Dividend Taxes and Tax Imputation Credits," NBER Working Papers 7445, National Bureau of Economic Research, Inc.
    76. Laura Abramovsky & Rachel Griffith & Helen Miller, 2017. "Domestic Effects of Offshoring High-skilled Jobs: Complementarities in Knowledge Production," Review of International Economics, Wiley Blackwell, vol. 25(1), pages 1-20, February.
    77. Michael P. Devereux & R. Glenn Hubbard, 2000. "Taxing Multinationals," NBER Working Papers 7920, National Bureau of Economic Research, Inc.
    78. Dudar, Olena & Voget, Johannes, 2016. "Corporate taxation and location of intangible assets: Patents vs. trademarks," ZEW Discussion Papers 16-015, ZEW - Leibniz Centre for European Economic Research.
    79. Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
    80. Nobuaki Yamashita, 2010. "International Fragmentation of Production," Books, Edward Elgar Publishing, number 13615.
    81. 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.
    82. Desai, Mihir A. & Hines Jr., James R., 1999. ""Basket cases": Tax incentives and international joint venture participation by American multinational firms," Journal of Public Economics, Elsevier, vol. 71(3), pages 379-402, March.
    83. Yasushi Iwamoto & Akihisa Shibata, 1999. "Foreign Tax Credit and the Current Account," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 131-148, May.
    84. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2006. "The demand for tax haven operations," Journal of Public Economics, Elsevier, vol. 90(3), pages 513-531, February.
    85. Sumit K. Majumdar & Davina Vora & Ashok K. Nag, 2010. "Industry Structure Characteristics and International Entrepreneurship in India’s Software Industry," Journal of Entrepreneurship and Innovation in Emerging Economies, Entrepreneurship Development Institute of India, vol. 19(2), pages 109-136, September.
    86. James R. Hines Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Chapters, in: Tax Policy and the Economy, Volume 23, pages 123-157, National Bureau of Economic Research, Inc.
    87. Kevin A. Hassett & R. Glenn Hubbard, 1998. "Are Investment Incentives Blunted by Changes in Prices of Capital Goods?," International Finance, Wiley Blackwell, vol. 1(1), pages 103-125, October.
    88. Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas, 2017. "Public Investment, Taxation and Transfer of Technology," MPRA Paper 78853, University Library of Munich, Germany.
    89. Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011. "Debt shifting in Europe," Working Papers 1121, Oxford University Centre for Business Taxation.
    90. Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004. "The costs of shared ownership: Evidence from international joint ventures," Journal of Financial Economics, Elsevier, vol. 73(2), pages 323-374, August.
    91. Michael S. Delgado & Nadine McCloud, 2017. "Foreign direct investment and the domestic capital stock: the good–bad role of higher institutional quality," Empirical Economics, Springer, vol. 53(4), pages 1587-1637, December.
    92. Warren Moraghen & Boopen Seetanah & Noor Ul Haq Sookia, 2023. "The impact of exchange rate and exchange rate volatility on Mauritius foreign direct investment: A sector‐wise analysis," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 208-224, January.
    93. Gordon H. HANSON, 2001. "Should Countries Promote Foreign Direct Investment?," G-24 Discussion Papers 9, United Nations Conference on Trade and Development.
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    96. Bradley, Sebastien & Robinson, Leslie & Ruf, Martin, 2021. "The impact of IP box regimes on the M&A market," Journal of Accounting and Economics, Elsevier, vol. 72(2).
    97. Harris, Trevor S. & Hubbard, R. Glenn & Kemsley, Deen, 2001. "The share price effects of dividend taxes and tax imputation credits," Journal of Public Economics, Elsevier, vol. 79(3), pages 569-596, March.
    98. Michelacakis, Nickolas, 2014. "A model of technology transfer under taxation," MPRA Paper 58632, University Library of Munich, Germany.
    99. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2005. "Foreign Direct Investment and Domestic Economic Activity," NBER Working Papers 11717, National Bureau of Economic Research, Inc.
    100. Julian Emami Namini & Enrico Pennings, 2009. "Horizontal Multinational Firms, Vertical Multinational Firms and Domestic Investment," Tinbergen Institute Discussion Papers 09-004/2, Tinbergen Institute.
    101. James R. Hines Jr., 2000. "Introduction to "International Taxation and Multinational Activity"," NBER Chapters, in: International Taxation and Multinational Activity, pages 1-8, National Bureau of Economic Research, Inc.
    102. Hirokazu Mizobata & Masaaki Suzuki, 2014. "The Effects of Repatriation Taxes on FDI:Evidence from OECD Multinationals," KIER Working Papers 902, Kyoto University, Institute of Economic Research.
    103. Damijan, Jože & Kostevc, Crt & Rojec, Matija, 2014. "Outward FDI and company performance in CEECs," Working Paper Series in Economics and Institutions of Innovation 381, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies.
    104. Hui‐lin LIN & Wen‐Bin CHUANG, 2007. "Fdi And Domestic Investment In Taiwan: An Endogenous Switching Model," The Developing Economies, Institute of Developing Economies, vol. 45(4), pages 465-490, December.

  7. Feldstein, Martin & Hines, James R. & Hubbard, R. Glenn (ed.), 1995. "Taxing Multinational Corporations," National Bureau of Economic Research Books, University of Chicago Press, edition 1, number 9780226240947.

    Cited by:

    1. 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.
    2. Ryuhei Wakasugi & Banri Ito, 2009. "The effects of stronger intellectual property rights on technology transfer: evidence from Japanese firm-level data," The Journal of Technology Transfer, Springer, vol. 34(2), pages 145-158, April.
    3. 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.
    4. Heather Berry, 2017. "Managing valuable knowledge in weak IP protection countries," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 48(7), pages 787-807, September.
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    7. Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2002. "Chains of Ownership, Regional Tax Competition, and Foreign Direct Investment," NBER Working Papers 9224, National Bureau of Economic Research, Inc.
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    45. Juan Carlos Berganza & María Romero & Teresa Sastre & Pablo Burriel & Marc Folch, 2016. "The weakness of business investment in the advanced economies," Economic Bulletin, Banco de España, issue JAN, pages 13-26, January.
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    48. Soo Khoon Goh & Koi Nyen Wong, 2014. "Could Inward FDI Offset the Substitution Effect of Outward FDI on Domestic Investment? Evidence from Malaysia," Prague Economic Papers, Prague University of Economics and Business, vol. 2014(4), pages 413-425.
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