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:- 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:
- “Kansas Governor Rejects $13 Million in Future Taxes”
by Matt Mitchell in Neighborhood Effects on 2011-08-11 23:13:53 - Stimulating $19,000,000,000 in New State Taxes
by Matt Mitchell in Neighborhood Effects on 2010-09-09 20:56:30
- “Kansas Governor Rejects $13 Million in Future Taxes”
- 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.
- 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.
Mentioned in:
- 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
- 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.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
Mentioned in:
- 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)- 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:
Working papers
- James Hines Jr. & Michael J. Keen, 2021.
"Certain effects of random taxes,"
Post-Print
hal-03420151, HAL.
- Hines Jr., James R. & Keen, Michael J., 2021. "Certain effects of random taxes," Journal of Public Economics, Elsevier, vol. 203(C).
Cited by:
- 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.
- Laszlo Goerke & Marco de Pinto, 2021.
"Cost Uncertainty in an Oligopoly with Endogenous Entry,"
IAAEU Discussion Papers
202105, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- 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.
- Stéphane Gauthier & Guy Laroque, 2022.
"Optimal Random Taxation and Redistribution,"
Working Papers
hal-03915336, HAL.
- Stéphane Gauthier & Guy Laroque, 2022. "Optimal random taxation and redistribution," IFS Working Papers W22/35, Institute for Fiscal Studies.
- Stéphane Gauthier & Guy Laroque, 2022. "Optimal Random Taxation and Redistribution," SciencePo Working papers Main hal-03915336, HAL.
- 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.
- James R. Hines Jr., 2020.
"Corporate Taxation and the Distribution of Income,"
NBER Working Papers
27939, National Bureau of Economic Research, Inc.
Cited by:
- 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.
- David R. Agrawal & Ronald B. Davies & Sara LaLumia & Nadine Riedel & Kimberley Scharf, 2021.
"A snapshot of public finance research from immediately prior to the pandemic: IIPF 2020,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 28(5), pages 1276-1297, October.
- 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.
- Delis, Manthos & Galariotis, Emilios & Iosifidi, Maria, 2023. "Corporate Taxes and Economic Inequality: A Credit Channel," MPRA Paper 116396, University Library of Munich, Germany.
- 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).
- He, Fan & Zeng, Xin & Xue, Jingwen & Xu, Jianbin, 2024. "The hidden cost of corporate tax cuts: Evidence from worker health in China," China Economic Review, Elsevier, vol. 86(C).
- James R. Hines Jr. & Michael Keen, 2018.
"Certain Effects of Uncertain Taxes,"
NBER Working Papers
25388, National Bureau of Economic Research, Inc.
Cited by:
- Laszlo Goerke & Marco de Pinto, 2021.
"Cost Uncertainty in an Oligopoly with Endogenous Entry,"
IAAEU Discussion Papers
202105, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- 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.
- Hines Jr., James R. & Keen, Michael J., 2021.
"Certain effects of random taxes,"
Journal of Public Economics, Elsevier, vol. 203(C).
- James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
- Laszlo Goerke & Marco de Pinto, 2021.
"Cost Uncertainty in an Oligopoly with Endogenous Entry,"
IAAEU Discussion Papers
202105, Institute of Labour Law and Industrial Relations in the European Union (IAAEU).
- Schnitzer, Monika & Hines, James & Gumpert, Anna, 2016.
"Multinational firms and tax havens,"
CEPR Discussion Papers
11495, C.E.P.R. Discussion Papers.
- 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.
Cited by:
- 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).
- Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
- Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
- 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.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018.
"Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers,"
School of Economics and Public Policy Working Papers
2018-15, University of Adelaide, School of Economics and Public Policy.
- 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.
- Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020. "Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series 7328, CESifo.
- 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.
- Clemens Fuest & Felix Hugger & Florian Neumeier, 2021. "Corporate Profit Shifting and the Role of Tax Havens: Evidence from German Country-By-Country Reporting Data," CESifo Working Paper Series 8838, CESifo.
- Claudiu Tiberiu Albulescu, 2024. "Total factor productivity and tax avoidance: An asymmetric micro-data analysis for European oil and gas companies," Working Papers 2024.15, International Network for Economic Research - INFER.
- Cyril Chalendard, 2016. "Shifting-Profits through Tax Loopholes. Evidence from Ecuador," CESifo Working Paper Series 6240, CESifo.
- Vincent Vicard, 2019. "The Exorbitant Privilege of High Tax Countries," Working Papers 2019-06, CEPII research center.
- Irlacher, Michael & Unger, Florian, 2018.
"Effective tax rates, endogenous mark-ups and heterogeneous firms,"
Economics Letters, Elsevier, vol. 173(C), pages 51-54.
- 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.
- Irlacher, Michael & Unger, Florian, 2018. "Effective tax rates, endogenous mark-ups and heterogeneous firms," Munich Reprints in Economics 62817, University of Munich, Department of Economics.
- María T. Álvarez-Martínez & Salvador Barrios & Diego d'Andria & Maria Gesualdo & Gaetan Nicodeme & Jonathan Pycroft, 2022.
"How large is the corporate tax base erosion and profit shifting? A general equilibrium approach,"
Economic Systems Research, Taylor & Francis Journals, vol. 34(2), pages 167-198, April.
- Nicodème, Gaëtan & d'Andria, Diego & Alvarez-Martinez, Maria & Barrios, Salvador & Gesualdo, Maria & Pycroft, Jonathan, 2018. "How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach," CEPR Discussion Papers 12637, C.E.P.R. Discussion Papers.
- 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.
- Overesch Michael, 2016. "Steuervermeidung multinationaler Unternehmen: Die Befunde der empirischen Forschung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(2), pages 129-143, July.
- 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.
- 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.
- Sébastien Laffitte & Farid Toubal, 2018. "Firms, Trade and Profit Shifting: Evidence from Aggregate Data," CESifo Working Paper Series 7171, CESifo.
- 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).
- 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.
- Fatica, Serena & Gregori, Wildmer, 2018. "Profit shifting by EU banks: evidence from country-by-country reporting," JRC Working Papers in Economics and Finance 2018-04, Joint Research Centre, European Commission.
- James Alm, 2019. "Can Indonesia Reform Its Tax System? Problems And Options," Working Papers 1906, Tulane University, Department of Economics.
- Katarzyna Bilicka & Daniela Scur, 2022.
"Organizational capacity and profit shifting,"
POID Working Papers
048, Centre for Economic Performance, LSE.
- Scur, Daniela & Bilicka, Katarzyna, 2021. "Organizational capacity and profit shifting," CEPR Discussion Papers 16502, C.E.P.R. Discussion Papers.
- Bilicka, Katarzyna & Scur, Daniela, 2021. "Organizational capacity and profit shifting," LSE Research Online Documents on Economics 113874, London School of Economics and Political Science, LSE Library.
- Bilicka, Katarzyna & Scur, Daniela, 2024. "Organizational capacity and profit shifting," Journal of Public Economics, Elsevier, vol. 238(C).
- Katarzyna A. Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," NBER Working Papers 29225, National Bureau of Economic Research, Inc.
- Katarzyna Anna Bilicka & Daniela Scur, 2021. "Organizational Capacity and Profit Shifting," CESifo Working Paper Series 9284, CESifo.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," POID Working Papers 019, Centre for Economic Performance, LSE.
- Katarzyna Bilicka & Daniela Scur, 2021. "Organizational capacity and profit shifting," CEP Discussion Papers dp1795, Centre for Economic Performance, LSE.
- Salvador Barrios & Diego d'Andria, 2020.
"Profit Shifting and Industrial Heterogeneity,"
CESifo Economic Studies, CESifo Group, vol. 66(2), pages 134-156.
- Salvador Barrios & Diego d'Andria, 2018. "Profit shifting and industrial heterogeneity," JRC Working Papers on Taxation & Structural Reforms 2016-07, Joint Research Centre.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
"Banks Defy Gravity in Tax Havens,"
Working Papers
hal-03101505, HAL.
- Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
- 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.
- Katarzyna Anna Bilicka & André Seidel, 2022.
"Measuring Firm Activity from Outer Space,"
CESifo Working Paper Series
9701, CESifo.
- Bilicka, Katarzyna & Seidel, Andre, 2022. "Measuring Firm Activity from Outer Space," CEPR Discussion Papers 17220, C.E.P.R. Discussion Papers.
- Katarzyna A. Bilicka & André Seidel, 2022. "Measuring Firm Activity from Outer Space," NBER Working Papers 29945, National Bureau of Economic Research, Inc.
- 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.
- Lisandra Flach & Michael Irlacher & Florian Unger, 2019.
"Corporate Taxes and Multi-Product Exporters: Theory and Evidence from Trade Dynamics,"
CESifo Working Paper Series
7809, CESifo.
- 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.
- Flach, Lisandra & Irlacher, Michael & Unger, Florian, 2021. "Corporate taxes and multi-product exporters: Theory and evidence from trade dynamics," Journal of International Economics, Elsevier, vol. 132(C).
- Katarzyna Bilicka & Michael Devereux & İrem Güçeri & Katarzyna Anna Bilicka & Michael P. Devereux & Irem Guceri, 2024.
"Tax Policy, Investment and Profit Shifting,"
CESifo Working Paper Series
11458, CESifo.
- Katarzyna A. Bilicka & Michael P. Devereux & İrem Güçeri, 2024. "Tax Policy, Investment and Profit Shifting," NBER Working Papers 33132, National Bureau of Economic Research, Inc.
- 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.
- 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).
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020.
"Corporate Tax Avoidance and Industry Concentration,"
Working Papers ECARES
2020-29, ULB -- Universite Libre de Bruxelles.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2021. "Corporate Tax Avoidance and Industry Concentration," Working Papers hal-03411574, HAL.
- Farid Toubal & Mathieu Parenti & Julien Martin, 2021. "Corporate Tax Avoidance and Industry Concentration," Working Papers hal-03356649, HAL.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate tax avoidance and industry concentration," Working Papers 2020-09, CEPII research center.
- Julien Martin & Mathieu Parenti & Farid Toubal, 2020. "Corporate Tax Avoidance and Industry Concentration," CESifo Working Paper Series 8469, CESifo.
- 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.
- Katarzyna Bilicka & Michael Devereux & Irem Güçeri, 2022. "Tax Avoidance Networks and the Push for a "Historic" Global Tax Reform," NBER Chapters, in: Tax Policy and the Economy, Volume 37, pages 57-108, National Bureau of Economic Research, Inc.
- 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).
- 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).
- Manon François & Vincent Vicard, 2023.
"Tax Avoidance and the Complexity of Multinational Enterprises,"
Working Papers
halshs-04103793, HAL.
- Manon Francois & Vincent Vicard, 2023. "Tax Avoidance and the Complexity of Multinational Enterprises," Working Papers 2023-04, CEPII research center.
- Kato, Hayato & Okoshi, Hirofumi, 2021.
"Economic Integration and Agglomeration of Multinational Production with Transfer Pricing,"
MPRA Paper
111188, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hirofumi, 2021. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 105536, University Library of Munich, Germany.
- Kato, Hayato & Okoshi, Hiofumi, 2019. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Discussion Papers in Economics 62013, University of Munich, Department of Economics.
- Kato, Hayato & Okoshi, Hirofumi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," MPRA Paper 111439, University Library of Munich, Germany.
- 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.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration And Agglomeration Of Multinational Production With Transfer Pricing," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 63(3), pages 1325-1355, August.
- Hayato Kato & Hirofumi Okoshi, 2022. "Economic Integration and Agglomeration of Multinational Production with Transfer Pricing," Papers 2201.02919, arXiv.org, revised Feb 2022.
- Casi, Elisa & Spengel, Christoph & Stage, Barbara M.B., 2020.
"Cross-border tax evasion after the common reporting standard: Game over?,"
Journal of Public Economics, Elsevier, vol. 190(C).
- 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.
- 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.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Jansky, 2023.
"Fiscal Consequences of Corporate Tax Avoidance,"
Working Papers IES
2023/13, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised May 2023.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2023. "Fiscal Consequences of Corporate Tax Avoidance," Working Papers halshs-04174683, HAL.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský & Katarzyna Anna Bilicka, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CESifo Working Paper Series 10415, CESifo.
- Bilicka, Katarzyna & Dubinina, Evgeniya & Janský, Petr, 2023. "Fiscal Consequences of Corporate Tax Avoidance," CEPR Discussion Papers 18139, C.E.P.R. Discussion Papers.
- Katarzyna Bilicka & Evgeniya Dubinina & Petr Janský, 2022. "Fiscal consequences of corporate tax avoidance," WIDER Working Paper Series wp-2022-97, World Institute for Development Economic Research (UNU-WIDER).
- Kempkes, Gerhard & Stähler, Nikolai, 2021. "Re-allocating taxing rights and minimum tax rates in international profit taxation," Discussion Papers 03/2021, Deutsche Bundesbank.
- 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.
- 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.
- Javier Garcia-Bernardo & Petr Jansky & Thomas Torslov, 2019. "Decomposing Multinational Corporations´ Declining Effective Tax Rates," Working Papers IES 2019/39, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2019.
- 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).
- 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.
- 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.
- 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.
- 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.
- 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).
- 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).
- Dhammika Dharmapala, 2020. "Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?," CESifo Working Paper Series 8275, CESifo.
- 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.
- Katarzyna Bilicka & André Seidel, 2020.
"Profit shifting and corruption,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(5), pages 1051-1080, October.
- 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.
- Souillard, Baptiste, 2022. "Corporate tax cuts and firm employment: A match made in haven?," Economics Letters, Elsevier, vol. 219(C).
- 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).
- Hayato Kato & Hirofumi Okoshi, 2019.
"Production location of multinational firms under transfer pricing: the impact of the arm’s length principle,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(4), pages 835-871, August.
- Kato, Hayato & Okoshi, Hirofumi, 2019. "Production location of multinational firms under transfer pricing: the impact of the arm's length principle," Munich Reprints in Economics 78284, University of Munich, Department of Economics.
- 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.
- 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.
- 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.
- Fatica, Serena & Gregori, Wildmer Daniel, 2020. "How much profit shifting do European banks do?," Economic Modelling, Elsevier, vol. 90(C), pages 536-551.
- Quentin Arnaud & Guillaume Dumas, 2020. "Lutter contre l’évasion fiscale : efficacité des dispositifs de reporting du projet BEPS," Post-Print hal-03948542, HAL.
- 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.
- Aparna Mathur & Kartikeya Singh, 2017. "Economic substance requirements and multinational firm behavior," AEI Economics Working Papers 918310, American Enterprise Institute.
- 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.
- 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.
- Baptiste Souillard, 2022. "Profit Shifting, Employee Pay, and Inequalities: Evidence from US-Listed Companies," CESifo Working Paper Series 9720, CESifo.
- 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.
- 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.
- 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).
- 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.
- 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.
Cited by:
- 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.
- 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.
- 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.
- 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.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
Cited by:
- 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).
- 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.
- 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.
- 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.
- 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.
- 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).
- 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.
- 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.
- 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.
- Gumpert, Anna & Hines, James R. & Schnitzer, Monika, 2011. "The use of tax havens in exemption regimes," Discussion Paper Series 1: Economic Studies 2011,30, Deutsche Bundesbank.
- Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011. "The Use of Tax Havens in Exemption Regimes," NBER Working Papers 17644, National Bureau of Economic Research, Inc.
- Gumpert, Anna & Hines Jr., James R. & Schnitzer, Monika, 2012. "The use of tax havens in exemption regimes," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 381, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
Cited by:
- Vincent Vicard & Guillin Amélie, 2021.
"Grey ZOnes in Global Finance: the Distorted Geography of Cross Border Investments,"
Working Papers
hal-03101473, HAL.
- Delatte, Anne-Laure & Vicard, Vincent & Guillin, Amélie, 2020. "Grey Zones in Global Finance: the distorted Geography of Cross-Border Investments," CEPR Discussion Papers 14756, C.E.P.R. Discussion Papers.
- Delatte, Anne-Laure & Guillin, Amelie & Vicard, Vincent, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Journal of International Money and Finance, Elsevier, vol. 120(C).
- Anne-Laure Delatte & Amelie Guillin & Vincent Vicard, 2022. "Grey zones in global finance: The distorted geography of cross-border investments," Post-Print hal-03670567, HAL.
- Anne-Laure Delatte & Amélie Guillin & Vincent Vicard, 2020. "Grey Zones in Global Finance: the Distorted Geography of Cross-Border Investments," Working Papers 2020-07, CEPII research center.
- 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.
- Ronald Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018.
"Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing,"
ULB Institutional Repository
2013/254377, ULB -- Universite Libre de Bruxelles.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2015. "Knocking on Tax Haven’s Door: multinational firms and transfer pricing," Working Papers 1502, Oxford University Centre for Business Taxation.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," CESifo Working Paper Series 5132, CESifo.
- Ronald B Davies & Julien Martin & Mathieu Parenti & Farid Touba, 2014. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," Working Papers 201421, School of Economics, University College Dublin.
- 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.
- Ronald B. Davies & Julien Martin & Mathieu Parent & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," Working Papers 2014-21, CEPII research center.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2018. "Knocking on Tax Haven’s Door: Multinational Firms and Transfer Pricing," The Review of Economics and Statistics, MIT Press, vol. 100(1), pages 120-134, March.
- Ronald B. Davies & Julien Martin & Mathieu Parenti & Farid Toubal, 2014. "Knocking on Tax Haven's Door: Multinational Firms and Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp464, IIIS.
- Bauer, Christian & Langenmayr, Dominika, 2011.
"Sorting into Outsourcing: Are Pro ts Taxed at a Gorilla's Arm's Length?,"
Discussion Papers in Economics
12311, University of Munich, Department of Economics.
- Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?," Journal of International Economics, Elsevier, vol. 90(2), pages 326-336.
- Bauer, Christian & Langenmayr, Dominika, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?," Discussion Papers in Economics 12312, University of Munich, Department of Economics.
- Christian J. Bauer & Dominika Langenmayr, 2011. "Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Lenght?," Working Papers 104, Bavarian Graduate Program in Economics (BGPE).
- Bauer, Christian J. & Langenmayr, Dominika, 2013. "Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length?," Munich Reprints in Economics 20122, University of Munich, Department of Economics.
- 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.
- Shafik Hebous & Vilen Lipatov, 2011.
"A Journey from a Corruption Port to a Tax Haven,"
CESifo Working Paper Series
3620, CESifo.
- Hebous, Shafik & Lipatov, Vilen, 2014. "A journey from a corruption port to a tax haven," Journal of Comparative Economics, Elsevier, vol. 42(3), pages 739-754.
- Shafik Hebous & Vilen Lipatov, 2012. "A Journey from a Corruption Port to a Tax Haven," Working Papers 1204, Oxford University Centre for Business Taxation.
- 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.
- V. Vicard, 2015. "Profit shifting through transfer pricing: evidence from French firm level trade data," Working papers 555, Banque de France.
- Dinkel, Andreas & Schanz, Deborah, 2015. "Tax attractiveness and the location of patents," arqus Discussion Papers in Quantitative Tax Research 188, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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.
- Shafik Hebous, 2011. "Money at the Docks of Tax Havens: A Guide," CESifo Working Paper Series 3587, CESifo.
- 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.
- 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.
- Christa Hainz & Tatjana Nabokin, 2013. "Measurement and Determinants of Access to Loans," CESifo Working Paper Series 4190, CESifo.
- 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.
- 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.
- 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.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," NBER Working Papers 18107, National Bureau of Economic Research, Inc.
Cited by:
- 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).
- Platikanova, Petya, 2017. "Investor-legislators: Tax holiday for politically connected firms," The British Accounting Review, Elsevier, vol. 49(4), pages 380-398.
- Abu Jalal & Shahriar Khaksari, 2020. "Cash cycle: A cross‐country analysis," Financial Management, Financial Management Association International, vol. 49(3), pages 635-671, September.
- Bao, Yangming & Goetz, Martin, 2018. "Local peer effects and corporate investment," SAFE Working Paper Series 220, Leibniz Institute for Financial Research SAFE.
- 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.
- 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).
- El Ghoul, Sadok & Zheng, Xiaolan, 2016. "Trade credit provision and national culture," Journal of Corporate Finance, Elsevier, vol. 41(C), pages 475-501.
- 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.
- Gofman, Michael & Wu, Youchang, 2022. "Trade credit and profitability in production networks," Journal of Financial Economics, Elsevier, vol. 143(1), pages 593-618.
- James R. Hines Jr., 2012.
"How Important Are Perpetual Tax Savings?,"
NBER Working Papers
18553, National Bureau of Economic Research, Inc.
- 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.
- 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.
Cited by:
- James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
- 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.
- 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.
- R. Alison Felix & James R. Hines, Jr., 2011. "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers 17466, National Bureau of Economic Research, Inc.
Cited by:
- Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2016.
"The causal effects of an industrial policy,"
LSE Research Online Documents on Economics
58575, London School of Economics and Political Science, LSE Library.
- Van Reenen, John & Overman, Henry & Criscuolo, Chiara & Martin, Ralf, 2012. "The causal effects of an industrial policy," CEPR Discussion Papers 8818, C.E.P.R. Discussion Papers.
- 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.
- Chiara Criscuolo & Ralf Martin & Henry Overman & John Van Reenen, 2012. "The Causal Effects of an Industrial Policy," NBER Working Papers 17842, National Bureau of Economic Research, Inc.
- Criscuolo, Chiara & Martin, Ralf & Overman, Henry & Van Reenen, John, 2012. "The Causal Effects of an Industrial Policy," IZA Discussion Papers 6323, Institute of Labor Economics (IZA).
- Chiara Criscuolo & Ralf Martin & Henry G. Overman & John Van Reenen, 2012.
"Some Causal Effects of an Industrial Policy,"
CEP Discussion Papers
dp1113, Centre for Economic Performance, LSE.
- Criscuolo, Chiara & Martin, Ralf & Overman, Henry G. & Van Reenen, John, 2019. "Some causal effects of an industrial policy," LSE Research Online Documents on Economics 88837, London School of Economics and Political Science, LSE Library.
- 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.
- 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).
- Vu, Tien & Yamada, Hiroyuki, 2020.
"Impacts of enterprise zones on local households in Vietnam,"
MPRA Paper
99473, University Library of Munich, Germany.
- 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.
- Tien Manh Vu & Hiroyuki Yamada, 2023. "Impacts of enterprise zones on local households in Vietnam," Pacific Economic Review, Wiley Blackwell, vol. 28(5), pages 593-612, December.
- Tien Manh Vu & Hiroyuki Yamada, 2020. "Impacts of enterprise zones on local households in Vietnam," Keio-IES Discussion Paper Series 2020-009, Institute for Economics Studies, Keio University.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Anita Yadavalli & Jim Landers, 2017. "Tax Increment Financing: A Propensity Score Approach," Economic Development Quarterly, , vol. 31(4), pages 312-325, November.
- 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.
- Calcagno, Peter & Hefner, Frank, 2018. "Targeted Economic Incentives: An Analysis of State Fiscal Policy and Regulatory Conditions," Working Papers 07536, George Mason University, Mercatus Center.
- 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.
- 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.
- 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.
- 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.
- R. Alison Felix & James R. Hines, Jr., 2011. "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers 17466, National Bureau of Economic Research, Inc.
- Christine Wen, 2024. "Do Economic Development Tax Abatements Affect School Finances?," Economic Development Quarterly, , vol. 38(1), pages 3-14, February.
- 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).
- 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.
- 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.
Cited by:
- Faulkender, Michael & Smith, Jason M., 2016. "Taxes and leverage at multinational corporations," Journal of Financial Economics, Elsevier, vol. 122(1), pages 1-20.
- 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.
- Kevin Luo & Tomoko Kinugasa & Kai Kajitani, 2018. "Dynamic efficiency in world economy," Discussion Papers 1801, Graduate School of Economics, Kobe University.
- James R. Hines, Jr., 2009.
"Income Misattribution under Formula Apportionment,"
NBER Working Papers
15185, National Bureau of Economic Research, Inc.
- Hines Jr., James R., 2010. "Income misattribution under formula apportionment," European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
Cited by:
- Juan Carlos Suárez Serrato & Owen Zidar, 2015.
"Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms,"
Working Papers
1502, Oxford University Centre for Business Taxation.
- Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
- 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.
- 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.
- Fuest, Clemens & Spengel, Christoph & Finke, Katharina & Heckemeyer, Jost H. & Nusser, Hannah, 2013. "Profit shifting and 'aggressive' tax planning by multinational firms: Issues and options for reform," ZEW Discussion Papers 13-078, ZEW - Leibniz Centre for European Economic Research.
- Fatih Guvenen & Raymond J. Mataloni, Jr. & Dylan G. Rassier & Kim J. Ruhl, 2017.
"Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share,"
NBER Working Papers
23324, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- Gabriel Zucman, 2014. "Taxing across Borders: Tracking Personal Wealth and Corporate Profits," Journal of Economic Perspectives, American Economic Association, vol. 28(4), pages 121-148, Fall.
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018.
"Multinational Profit Shifting and Measures throughout Economic Accounts,"
BEA Working Papers
0150, Bureau of Economic Analysis.
- 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.
- Jennifer Bruner & Dylan G. Rassier & Kim J. Ruhl, 2018. "Multinational Profit Shifting and Measures throughout Economic Accounts," NBER Chapters, in: Challenges of Globalization in the Measurement of National Accounts, pages 153-205, National Bureau of Economic Research, Inc.
- Ronald B Davies, 2012. "CCCTB 4 EU? SA vs. FA w/ FTA," Working Papers 201224, School of Economics, University College Dublin.
- Kiesewetter, Dirk & Steigenberger, Tobias & Stier, Matthias, 2014.
"Can formula apportionment really prevent multinational enterprises from profit shifting? The role of asset valuation, intragroup debt, and leases,"
arqus Discussion Papers in Quantitative Tax Research
175, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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.
- Johannes Becker & Ronald B. Davies, 2014.
"A Negotiation-Based Model of Tax-Induced Transfer Pricing,"
Working Papers
201411, School of Economics, University College Dublin.
- Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," CESifo Working Paper Series 4892, CESifo.
- Johannes Becker & Ronald B. Davies, 2014. "A Negotiation-Based Model of Tax-Induced Transfer Pricing," The Institute for International Integration Studies Discussion Paper Series iiisdp451, IIIS.
- Johannes Becker & Ronald B Davies, 2014. "A negotiation-based model of tax-induced transfer pricing," Working Papers 1409, Oxford University Centre for Business Taxation.
- Johannes Becker & Marco Runkel, 2010.
"Corporate tax regime and international allocation of ownership,"
FEMM Working Papers
100014, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- 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.
- Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
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2016 Meeting Papers
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National Tax Journal, University of Chicago Press, vol. 74(2), pages 431-465.
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Cited by:
- 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.
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"Comparing the Incidence of Taxes and Social Spending in Brazil and the United States,"
Working Papers
1317, Tulane University, Department of Economics.
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- 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.
- Sean Higgins & Nora Lustig & Whitney Ruble & Timothy Smeeding, 2013. "Comparing the incidence of taxes and social spending in Brazil and the United States," Commitment to Equity (CEQ) Working Paper Series 16, Tulane University, Department of Economics.
- Sean Higgins & Nora Lustig & Whitney Ruble & Timothy M. Smeeding, 2016. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(S1), pages 22-46, August.
- 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.
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"The Globalization-welfare State Nexus Reconsidered,"
Working Paper Series of the Department of Economics, University of Konstanz
2011-27, Department of Economics, University of Konstanz.
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- Meinhard, S. & Potrafke, Niklas, 2012. "The Globalization-Welfare State Nexus Reconsidered," Munich Reprints in Economics 19212, University of Munich, Department of Economics.
- Dincecco, Mark & Prado, Mauricio, 2012.
"Warfare, Fiscal Capacity, and Performance,"
MPRA Paper
39264, University Library of Munich, Germany.
- Mark Dincecco & Mauricio Prado, 2012. "Warfare, fiscal capacity, and performance," Journal of Economic Growth, Springer, vol. 17(3), pages 171-203, September.
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Post-Print
hal-03526003, HAL.
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- Rabah Arezki & Alou Adesse Dama & Gregoire Rota-Graziosi, 2021. "Revisiting the Relationship between Trade Liberalization and Taxation," CESifo Working Paper Series 9244, CESifo.
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"Globalization and Political Trust,"
MPRA Paper
36327, University Library of Munich, Germany.
- Fischer, Justina A.V., 2012. "Globalization and Political Trust," MPRA Paper 36692, University Library of Munich, Germany.
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- Fischer, Justina A.V., 2012. "Globalization and Political Trust," Papers 285, World Trade Institute.
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IMF Working Papers
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"The Taxing Deed of Globalization,"
CEPR Discussion Papers
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- Peter Egger & Sergey Nigai & Nora Strecker, 2016. "The Taxing Deed of Globalization," LIS Working papers 668, LIS Cross-National Data Center in Luxembourg.
- 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.
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"Demographic Change and Fiscal Sustainability in Asia,"
Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 134(1), pages 287-322, October.
- LEE Sang-Hyop & KIM Jungsuk & PARK Donghyun, 2016. "Demographic Change and Fiscal Sustainability in Asia," Working Papers DP-2016-11, Economic Research Institute for ASEAN and East Asia (ERIA).
- Sang-Hyop Lee & Jungsuk Kim & Donghyun Park, 2016. "Demographic Change and Fiscal Sustainability in Asia," Economic Growth Centre Working Paper Series 1602, Nanyang Technological University, School of Social Sciences, Economic Growth Centre.
- Lee, Sang-Hyop & Kim, Jungsuk & Park, Donghyun, 2016. "Demographic Change and Fiscal Sustainability in Asia," ADB Economics Working Paper Series 481, Asian Development Bank.
- 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.
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"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.
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"Globalization, tax distortions and public sector retrenchment,"
Economics Working Papers
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"Globalization and the Composition of Public Education Expenditures: A Dynamic Panel Analysis,"
MPRA Paper
25750, University Library of Munich, Germany.
- 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.
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Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 37(2), pages 239-247.
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- Fischer, Justina A.V., 2012.
"The choice of domestic policies in a globalized economy,"
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- Fischer, Justina A.V., 2012. "The choice of domestic policies in a globalized economy," Papers 306, World Trade Institute.
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Cited by:
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"Wages and International Tax Competition,"
CESifo Working Paper Series
3867, CESifo.
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- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2018.
"Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany,"
American Economic Review, American Economic Association, vol. 108(2), pages 393-418, February.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 13-039, ZEW - Leibniz Centre for European Economic Research.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," CESifo Working Paper Series 4247, CESifo.
- Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," ifo Working Paper Series 241, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2013. "Do Higher Corporate Taxes Reduce Wages? Micro Evidence from Germany," IZA Discussion Papers 7390, Institute of Labor Economics (IZA).
- 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.
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- 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).
- Wiji Arulampalam & Michael P Devereux & Giorgia Maffini, 2009. "The Direct Incidence of Corporate Income Tax on Wages," Working Papers 0917, Oxford University Centre for Business Taxation.
- Arulampalam, Wiji & Devereux, Michael P. & Maffini, Giorgia, 2012. "The direct incidence of corporate income tax on wages," European Economic Review, Elsevier, vol. 56(6), pages 1038-1054.
- 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).
- Addison, John T. & Portugal, Pedro & Vilares, Hugo, 2015. "Sources of the Union Wage Gap: Results from High-Dimensional Fixed Effects Regression Models," IZA Discussion Papers 9221, Institute of Labor Economics (IZA).
- Pedro Portugal & John T. Addison, 2015. "Sources of the Union Wage Gap: Results from High-Dimensional Fixed Effects Regression Models," Working Papers w201512, Banco de Portugal, Economics and Research Department.
- Timothy J. Goodspeed, 2012. "The Incidence of Bank Regulations and Taxes on Wages: Evidence from US States," CESifo Working Paper Series 4026, CESifo.
- Seim, David & Schoefer, Benjamin & Saez, Emmanuel, 2017.
"Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden,"
CEPR Discussion Papers
12391, C.E.P.R. Discussion Papers.
- Emmanuel Saez & Benjamin Schoefer & David Seim, 2017. "Payroll Taxes, Firm Behavior, and Rent Sharing: Evidence from a Young Workers' Tax Cut in Sweden," NBER Working Papers 23976, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Nelly Exbrayat & Benny Geys, 2016.
"Economic Integration, Corporate Tax Incidence and Fiscal Compensation,"
Post-Print
halshs-01196621, HAL.
- Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers halshs-01242190, HAL.
- Nelly Exbrayat & Benny Geys, 2015. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," Working Papers 1534, Groupe d'Analyse et de Théorie Economique Lyon St-Étienne (GATE Lyon St-Étienne), Université de Lyon.
- Nelly Exbrayat & Benny Geys, 2016. "Economic Integration, Corporate Tax Incidence and Fiscal Compensation," The World Economy, Wiley Blackwell, vol. 39(11), pages 1792-1811, November.
- 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.
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"Do countries compensate firms for international wage differentials?,"
Journal of Public Economics, Elsevier, vol. 102(C), pages 23-36.
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- Ferdinand Mittermaier & Johannes Rincke, 2010. "Do countries compensate firms for international wage differentials?," Working Papers 2010/54, Institut d'Economia de Barcelona (IEB).
- Robin W. Boadway & Jean-François Tremblay, 2016. "Modernizing Business Taxation," C.D. Howe Institute Commentary, C.D. Howe Institute, issue 452, May.
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"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.
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- 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.
- Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Post-Print hal-01208838, HAL.
- Nelly Exbrayat & Carl Gaigné & Stéphane Riou, 2012. "The effects of labour unions on international capital tax competition," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 45(4), pages 1480-1503, November.
- Fuest, Clemens & Liu, Li, 2015.
"Does ownership affect the impact of taxes on firm behavior? Evidence from China,"
ZEW Discussion Papers
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- Clemens Fuest & Li Liu, 2015. "Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China," CESifo Working Paper Series 5316, CESifo.
- 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.
- 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.
- Jennifer C. Gravelle, 2011. "Corporate Tax Incidence: A Review of Empirical Estimates and Analysis: Working Paper 2011-01," Working Papers 41511, Congressional Budget Office.
- 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.
- Thomas K. Bauer & Tanja Kasten & Lars-H. R. Siemers, 2017. "Business Taxation and Wages: Redistribution and Asymmetric Effects," MAGKS Papers on Economics 201732, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- 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.
- 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.
- 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.
- 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.
- Addison, John T. & Portugal, Pedro & Vilares, Hugo, 2015. "Sources of the Union Wage Gap: Results from High-Dimensional Fixed Effects Regression Models," IZA Discussion Papers 9221, Institute of Labor Economics (IZA).
- Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2015. "Do Higher Corporate Taxes Reduce Wages?," IZA Discussion Papers 9606, Institute of Labor Economics (IZA).
- 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).
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
Cited by:
- 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.
- 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.
- 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.
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"The impact of industry consolidation on government procurement: Evidence from Department of Defense contracting,"
Journal of Public Economics, Elsevier, vol. 184(C).
- 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.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2006.
"Capital Structure with Risky Foreign Investment,"
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- 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.
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- Laurence Seidman, 2013. "Medicare for All," Challenge, Taylor & Francis Journals, vol. 56(1), pages 88-115.
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- Thierry Mayer & Isabelle Méjean & Benjamin Nefussi, 2007. "The Location of Domestic and Foreign Production Affiliates by French Multinational Firms," Working Papers 2007-07, CEPII research center.
- Mayer, T. & Mejean, I. & Nefussi, B., 2010. "The location of domestic and foreign production affiliates by French multinational firms," Journal of Urban Economics, Elsevier, vol. 68(2), pages 115-128, September.
- Thierry Mayer & Isabelle Mejean & Benjamin Nefussi, 2010. "The location of domestic and foreign production affiliates by French multinational firms," SciencePo Working papers Main hal-03461718, HAL.
- Ms. Isabelle Mejean & Thierry Mayer & Benjamin Nefussi, 2010. "The Location of Domestic and Foreign Production Affiliates by French Multinational Firms," IMF Working Papers 2010/022, International Monetary Fund.
- 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.
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"The effects of financial development on foreign direct investment,"
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- Desbordes, Rodolphe & Wei, Shang-Jin, 2017. "The effects of financial development on foreign direct investment," Journal of Development Economics, Elsevier, vol. 127(C), pages 153-168.
- Rodolphe Desbordes & Shang-Jin Wei, 2017. "The Effects of Financial Development on Foreign Direct Investment," NBER Working Papers 23309, National Bureau of Economic Research, Inc.
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"The taxation of foreign profits: A unified view,"
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- Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
- Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
- Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
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Journal of Public Economics, Elsevier, vol. 93(9-10), pages 1058-1068, October.
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Journal of Public Economic Theory, Association for Public Economic Theory, vol. 17(6), pages 802-823, December.
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"The Distorting Impact of Capital Controls,"
German Economic Review, Verein für Socialpolitik, vol. 13(1), pages 41-55, February.
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"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.
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"The Microeconomic Evidence on Capital Controls: No Free Lunch,"
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11372, National Bureau of Economic Research, Inc.
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"Capital Controls: Mud in the Wheels of Market Discipline,"
NBER Working Papers
10284, National Bureau of Economic Research, Inc.
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- Jian Wang & Xiao Wang, 2014.
"Benefits of foreign ownership: evidence from foreign direct investment in china,"
Globalization Institute Working Papers
191, Federal Reserve Bank of Dallas.
- 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.
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"The effects of financial development on foreign direct investment,"
Policy Research Working Paper Series
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"Capital controls and the international transmission of U.S. money shocks,"
International Finance Discussion Papers
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- Jacques Miniane & John H. Rogers, 2007. "Capital Controls and the International Transmission of U.S. Money Shocks," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 39(5), pages 1003-1035, August.
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"Capital controls: An evaluation,"
MPRA Paper
14097, University Library of Munich, Germany.
- Nicolas Magud & Carmen M. Reinhart, 2007. "Capital Controls: An Evaluation," NBER Chapters, in: Capital Controls and Capital Flows in Emerging Economies: Policies, Practices, and Consequences, pages 645-674, National Bureau of Economic Research, Inc.
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- Nicolas Magud & Carmen M. Reinhart, 2005. "Capital Controls: An Evaluation," University of Oregon Economics Department Working Papers 2005-19, University of Oregon Economics Department.
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IMF Staff Papers, Palgrave Macmillan, vol. 56(1), pages 8-62, April.
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"National and regional financial openness in China,"
Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 15(2), pages 127-140, April.
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Oxford Development Studies, Taylor & Francis Journals, vol. 34(2), pages 151-191.
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"A Pragmatic Approach to Capital Account Liberalization,"
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Economic Systems, Elsevier, vol. 34(4), pages 333-356, December.
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- 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.
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"Does Lax Environmental Regulation Attract FDI when accounting for "third-country" effects?,"
MPRA Paper
11321, University Library of Munich, Germany, revised Sep 2008.
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- Liliana Varela, 2015.
"Reallocation, Competition and Productivity: Evidence from a Financial Liberalization Episode,"
2015 Meeting Papers
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- 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.
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- 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.
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- Hermes, Niels & Lensink, Robert, 2014. "Financial liberalization and capital flight," Research Report 14031-EEF, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
- 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.
- 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.
- Ilan Noy & Tam B. Vu, 2007.
"Capital Account Liberalization and Foreign Direct Investment,"
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- Andreasen, Eugenia & Bauducco, Sofía & Dardati, Evangelina, 2017.
"Capital Controls and Firm Performance: The Effects of the Chilean Encaje,"
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- Eugenia Andreasen & Evangelina Dardati & Sofia Bauducco, 2018. "Capital Controls and Firm Performance: The Effects of the Chilean Encaje," 2018 Meeting Papers 774, Society for Economic Dynamics.
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- 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.
- Andrea Fabiani & Martha López Piñeros & José-Luis Peydró & Paul E. Soto, 2022.
"Capital Controls, Corporate Debt and Real Effects,"
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- Andrea Fabiani & Martha López Piñeros & José-Luis Peydró & Paul E. Soto, 2021. "Capital controls, corporate debt and real effects," Economics Working Papers 1833, Department of Economics and Business, Universitat Pompeu Fabra.
- 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.).
- 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.
- 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.
- 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.
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- 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.
- 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.
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"FDI Promotion through Bilateral Investment Treaties More Than a Bit,"
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- Busse, Matthias & Königer, Jens & Nunnenkamp, Peter, 2008. "FDI Promotion through Bilateral Investment Treaties More Than a Bit," Proceedings of the German Development Economics Conference, Zurich 2008 4, Verein für Socialpolitik, Research Committee Development Economics.
- 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).
- 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.
- 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.
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"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.
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"Why do firms hold so much cash? A tax-based explanation,"
NBER Working Papers
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"Corporate Tax Policy, Foreign Firm Ownership and Thin Capitalization,"
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1096, CESifo.
- Fuest, Clemens & Hemmelgarn, Thomas, 2005. "Corporate tax policy, foreign firm ownership and thin capitalization," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 508-526, September.
- Ruud A. de Mooij & Sjef Ederveen, 2008.
"Corporate tax elasticities: a reader's guide to empirical findings,"
Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 24(4), pages 680-697, winter.
- 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.
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- 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.
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"Taxes and the Financial Structure of German Inward FDI,"
Kiel Working Papers
1252, Kiel Institute for the World Economy (IfW Kiel).
- 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.
- Fred Ramb & Alfons J. Weichenrieder & Alfons Weichenrieder, 2004. "Taxes and the Financial Structure of German Inward FDI," CESifo Working Paper Series 1355, CESifo.
- Fred Ramb & Alfons J. Weichenrieder, 2005. "Taxes and the Financial Structure of German Inward FDI," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 141(4), pages 670-692, December.
- 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.
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"Reallocation, Competition and Productivity: Evidence from a Financial Liberalization Episode,"
2015 Meeting Papers
225, Society for Economic Dynamics.
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- Varela, Liliana, 2018. "Reallocation, competition, and productivity: evidence from a financial liberalization episode," LSE Research Online Documents on Economics 102060, London School of Economics and Political Science, LSE Library.
- Ruud Mooij, 2005. "Will Corporate Income Taxation Survive?," De Economist, Springer, vol. 153(3), pages 277-301, September.
- 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.
- 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.
- 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.
- Jack Mintz & Alfons J. Weichenrieder & Alfons Weichenrieder, 2005. "Taxation and the Financial Structure of German Outbound FDI," CESifo Working Paper Series 1612, CESifo.
- 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.
- Ruud de Mooij & Michael P. Devereux, 2009.
"Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms,"
Taxation Papers
17, Directorate General Taxation and Customs Union, European Commission.
- Ruud de Mooij & Michael P. Devereux, 2009. "Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms," Taxation Studies 28, Directorate General Taxation and Customs Union, European Commission.
- 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.
- 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.
- 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.
- Casella, Bruno, 2019. "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," MPRA Paper 95188, University Library of Munich, Germany.
- 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.
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- Zemanek, Holger, 2004. "Investitions- und Finanzierungsverhalten Multinationaler Unternehmen," IWH Discussion Papers 197/2004, Halle Institute for Economic Research (IWH).
- C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006.
"Why do firms hold so much cash? A tax-based explanation,"
NBER Working Papers
12649, National Bureau of Economic Research, Inc.
- 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:
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"Ownership and control in joint ventures: theory and evidence,"
HEC Research Papers Series
750, HEC Paris.
- Hege, Ulrich & Hauswald, Robert, 2003. "Ownership and Control in Joint Ventures: Theory and Evidence," CEPR Discussion Papers 4056, C.E.P.R. Discussion Papers.
- Robert Hauswald & Ulrich Hege, 2011. "Ownership and Control in Joint Ventures: Theory and Evidence," Working Papers hal-00594345, HAL.
- Bruce T. Grimm & Brent R. Moulton & David B. Wasshausen, 2005.
"Information-Processing Equipment and Software in the National Accounts,"
NBER Chapters, in: Measuring Capital in the New Economy, pages 363-402,
National Bureau of Economic Research, Inc.
- 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.
- Horst Raff & Michael Ryan & Frank Stähler, 2006.
"Asset Ownership and Foreign-Market Entry,"
CESifo Working Paper Series
1676, CESifo.
- 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.
- Valeria Gattai, 2005.
"Dissipation of Knowledge and the Boundaries of the Multinational Enterprise,"
Working Papers
2005.121, Fondazione Eni Enrico Mattei.
- Valeria Gattai & Corrado Molteni, 2007. "Dissipation of Knowledge and the Boundaries of the Multinational Enterprise," Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 143(1), pages 1-26, April.
- 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.
- 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:
- European Commission, 2005. "Taxation trends in the European Union: 2005 edition," Taxation trends 2005, Directorate General Taxation and Customs Union, European Commission.
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- 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.
- Frank Barry, 2006. "Foreign direct investment and institutional co-evolution in Ireland," Working Papers 200603, School of Economics, University College Dublin.
- Andrew Haughwout & Robert Inman & Steven G. Craig & Thomas Luce, 2000.
"Local Revenue Hills: Evidence from Four U. S. Cities,"
PIER Working Paper Archive
03-012, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, revised 01 Mar 2003.
- 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.
- Andrew F. Haughwout & Robert P. Inman & Steven Craig & Thomas Luce, 2003. "Local Revenue Hills: Evidence from Four U.S. Cities," NBER Working Papers 9686, National Bureau of Economic Research, Inc.
- Mark A. Planting & Jiemin Guo, 2002. "Increasing the Timeliness of U.S. Annual I-O Accounts," BEA Papers 0022, Bureau of Economic Analysis.
- Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2006.
"Optimal Corporation Tax: An I.O. Approach,"
STICERD - Economics of Industry Papers
42, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
- Luca Colombo & Paola Labrecciosa & Patrick Paul Walsh, 2005. "Optimal Corporation Tax: An I.O. Approach," The Institute for International Integration Studies Discussion Paper Series iiisdp97, IIIS.
- 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.
- 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).
- 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.
- Neumayer, Eric, 2007. "Do double taxation treaties increase foreign direct investment to developing countries?," LSE Research Online Documents on Economics 3054, London School of Economics and Political Science, LSE Library.
- 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.
- 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.
- Holger Görg, & Hassan Molana, & Catia Montagna, 2007. "Foreign Direct Investment, Tax Competition and Social Expenditure," Discussion Papers 07/03, University of Nottingham, GEP.
- Görg, Holger & Molana, Hassan & Montagna, Catia, 2009. "Foreign direct investment, tax competition and social expenditure," International Review of Economics & Finance, Elsevier, vol. 18(1), pages 31-37, January.
- Robert E. Lipsey, 2009.
"Measuring International Trade in Services,"
NBER Chapters, in: International Trade in Services and Intangibles in the Era of Globalization, pages 27-70,
National Bureau of Economic Research, Inc.
- Robert E. Lipsey, 2006. "Measuring International Trade in Services," NBER Working Papers 12271, National Bureau of Economic Research, Inc.
- 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.
- Robert E. Lipsey, 2007. "Defining and Measuring the Location of FDI Output," NBER Working Papers 12996, National Bureau of Economic Research, Inc.
- Barry, Frank, 2004. "Export-platform foreign direct investment: the Irish experience," EIB Papers 6/2004, European Investment Bank, Economics Department.
- Görg, Holger & Strobl, Eric, 2014.
"Does corporate taxation deter multinationals? Evidence from a historic event in Ireland,"
Kiel Working Papers
1960, Kiel Institute for the World Economy (IfW Kiel).
- 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.
- Oldenski, Lindsay, 2012. "Export Versus FDI and the Communication of Complex Information," Journal of International Economics, Elsevier, vol. 87(2), pages 312-322.
- 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.
- European Commission, 2003.
"Structures of taxation systems in the European Union: 2003 edition,"
Taxation trends
2003, Directorate General Taxation and Customs Union, European Commission.
- 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.
- 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.
- 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.
- 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.
- European Commission, 2004.
"Structures of the taxation systems in the European Union: 2004 edition,"
Taxation trends
2004, Directorate General Taxation and Customs Union, European Commission.
- 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.
- 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.
- Casella, Bruno, 2019. "Looking through conduit FDI in search of ultimate investors – a probabilistic approach," MPRA Paper 95188, University Library of Munich, Germany.
- Matthew D. Atkinson, 2003. "A Computational Routine for Disaggregating Industry Margin Data to Estimate Product Margin Rates," BEA Papers 0031, Bureau of Economic Analysis.
- 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.
- 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:
- 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.
- C. Fritz Foley & Jay C. Hartzell & Sheridan Titman & Garry Twite, 2006.
"Why do firms hold so much cash? A tax-based explanation,"
NBER Working Papers
12649, National Bureau of Economic Research, Inc.
- 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.
- Pol Antràs & Mihir A. Desai & C. Fritz Foley, 2007.
"Multinational Firms, FDI Flows and Imperfect Capital Markets,"
NBER Working Papers
12855, National Bureau of Economic Research, Inc.
- Desai, Mihir & Antras, Pol & Foley, C. Fritz, 2009. "Multinational Firms, FDI Flows and Imperfect Capital Markets," Scholarly Articles 3199065, Harvard University Department of Economics.
- 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.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Jan Bena & Jan Hanousek, 2006.
"Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic,"
CERGE-EI Working Papers
wp291, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Jan Hanousek & Jan Bena, 2006. "Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic," FMG Discussion Papers dp556, Financial Markets Group.
- 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.
- Jan Bena & Jan Hanousek, 2008. "Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 58(03-04), pages 106-130, May.
- Desai, Mihir A. & Fritz Foley, C. & Hines Jr., James R., 2008.
"Capital structure with risky foreign investment,"
Journal of Financial Economics, Elsevier, vol. 88(3), pages 534-553, June.
- 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.
- 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.
- Selin Sayek & Mr. Alexander Lehmann & Hyoung Goo Kang, 2004. "Multinational Affiliates and Local Financial Markets," IMF Working Papers 2004/107, International Monetary Fund.
- 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.
- 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.
- Randall Morck & Bernard Yeung, 2005. "Dividend Taxation and Corporate Governance," Journal of Economic Perspectives, American Economic Association, vol. 19(3), pages 163-180, Summer.
- Randall Morck, 2005.
"How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179,
National Bureau of Economic Research, Inc.
- Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
- Morck, Randall, 2006. "How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," CEI Working Paper Series 2005-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- 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.
- Michael Faulkender & Mitchell Petersen, 2009. "Investment and Capital Constraints: Repatriations Under the American Jobs Creation Act," NBER Working Papers 15248, National Bureau of Economic Research, Inc.
- Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
- 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.
- 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.
- James R. Hines Jr., 2002.
"On the Timeliness of Tax Reform,"
NBER Working Papers
8909, National Bureau of Economic Research, Inc.
- Hines, James Jr., 2004. "On the timeliness of tax reform," Journal of Public Economics, Elsevier, vol. 88(5), pages 1043-1059, April.
Cited by:
- 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.
- Mihir A Desai & Dhammika Dharmapala, 2009.
"Corporate Tax Avoidance and Firm Value,"
The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
- Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
- Salvador Ortigueira & Joana Pereira, 2016. "Lack of Commitment, Retroactive Tax Changes, and Macroeconomic Instability," Working Papers WP2016-05, University of Miami, Department of Economics.
- 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.
- Joel Slemrod, 2004. "The Economics of Corporate Tax Selfishness," NBER Working Papers 10858, National Bureau of Economic Research, Inc.
- Kai A. Konrad, 2021.
"Dynamics of the Market for Corporate Tax‐Avoidance Advice,"
Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 267-294, January.
- 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.
- 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.
- 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.
- Mihir A. Desai & James R. Hines Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
NBER Working Papers
9057, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & 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.
Cited by:
- Ji Seon Yoo & Ye Ji Lee, 2019. "National Culture and Tax Avoidance of Multinational Corporations," Sustainability, MDPI, vol. 11(24), pages 1-28, December.
- 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.
- Simon Loretz & Padraig Moore, 2013.
"Corporate tax competition between firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(5), pages 725-752, October.
- Loretz, Simon & Moore, Padraig J., 2009. "Corporate tax competition between firms," Working Papers in Economics 2009-3, University of Salzburg.
- Simon Loretz & Padraig J. Moore, 2009. "Corporate tax competition between firms," Working Papers 2009/19, Institut d'Economia de Barcelona (IEB).
- Simon Loretz & Padraig J. Moore, 2009. "Corporate Tax Competition between Firms," Working Papers 0912, Oxford University Centre for Business Taxation.
- Harry Huizinga & Gaetan Nicodeme, 2003.
"Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation,"
Public Economics
0310005, University Library of Munich, Germany.
- Huizinga, Harry & Nicodeme, Gaetan, 2006. "Foreign ownership and corporate income taxation: An empirical evaluation," European Economic Review, Elsevier, vol. 50(5), pages 1223-1244, July.
- Huizinga, Harry & Nicodème, Gaëtan, 2003. "Foreign Ownership and Corporate Income Taxation: An Empirical Evaluation," CEPR Discussion Papers 3952, C.E.P.R. Discussion Papers.
- 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.
- 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.
- Mihir A Desai & Dhammika Dharmapala, 2009.
"Corporate Tax Avoidance and Firm Value,"
The Review of Economics and Statistics, MIT Press, vol. 91(3), pages 537-546, August.
- Mihir A. Desai & Dhammika Dharmapala, 2005. "Corporate Tax Avoidance and Firm Value," NBER Working Papers 11241, National Bureau of Economic Research, Inc.
- Leemore Dafny & David Dranove, 2006. "Regulatory Exploitation and the Market for Corporate Controls," NBER Working Papers 12438, National Bureau of Economic Research, Inc.
- Marko Koethenbuerger & Peter Egger, 2015.
"Hosting Multinationals: Economic and Fiscal Implications,"
KOF Working papers
15-382, KOF Swiss Economic Institute, ETH Zurich.
- Peter Egger & Marko Koethenbuerger, 2016. "Hosting multinationals: Economic and fiscal implications," Aussenwirtschaft, University of St. Gallen, School of Economics and Political Science, Swiss Institute for International Economics and Applied Economics Research, vol. 67(01), pages 45-69, February.
- Durnev, Art & Li, TieMei & Magnan, Michel, 2016. "Are offshore firms worth more?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 131-156.
- Annette Alstadsater & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015.
"Patent boxes design, patents, location and local R&D,"
Working Papers
1518, Oxford University Centre for Business Taxation.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," JRC Working Papers on Corporate R&D and Innovation 2015-06, Joint Research Centre.
- Annette Alstadsæter & Salvador Barrios & Gaëtan J.A. Nicodème & Agnieszka Skonieczna & Antonio Vezzani & Gaëtan J.A. Nicodeme, 2015. "Patent Boxes Design, Patents Location and Local R&D," CESifo Working Paper Series 5416, CESifo.
- Annette Alstadsæter & Salvador Barrios & Gaëtan Nicodème & Agnieszka Maria Skonieczna & Antonio Vezzani, 2015. "Patent Boxes Design, Patents Location and Local R&D," Taxation Papers 57, Directorate General Taxation and Customs Union, European Commission.
- Annette Alstadsæter & Salvador Barrios & Gaetan Nicodeme & Agnieszka Maria Skonieczna & Antonio Vezzani, 2018. "Patent boxes design, patents location, and local R&D," Economic Policy, CEPR, CESifo, Sciences Po;CES;MSH, vol. 33(93), pages 131-177.
- 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.
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"Distance From Urban Agglomeration Economies And Rural Poverty,"
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"Taxation and Economic Efficiency,"
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"On the Marginal Excess Burden of Taxation in an Overlapping Generations Model,"
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- Helmut Dietl & Markus Lang & Stephan Werner, 2008. "Social Welfare in Sports Leagues with Profit-Maximizing and/or Win-Maximizing Clubs," Working Papers 0090, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Jul 2009.
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Cited by:
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"Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting,"
NBER Working Papers
27770, National Bureau of Economic Research, Inc.
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- 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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Cited by:
- 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.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
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"Transactions: A New Look at Services Sector Foreign Direct Investment in Asia,"
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Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
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LSE Research Online Documents on Economics
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Cited by:
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- 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.
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"Industry Concentration in South African Manufacturing Industry: Trends and Consequences, 1972-96,"
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023, Economic Research Southern Africa.
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"Sharing Risk with the Government: How Taxes Affect Corporate Risk Taking,"
Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 669-707, June.
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"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.
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"Productivity and Welfare,"
Efficiency Series Papers
2002/06, University of Oviedo, Department of Economics, Oviedo Efficiency Group (OEG).
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"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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- Helmut Dietl & Markus Lang & Stephan Werner, 2008. "Social Welfare in Sports Leagues with Profit-Maximizing and/or Win-Maximizing Clubs," Working Papers 0022, University of Zurich, Center for Research in Sports Administration (CRSA), revised Jul 2009.
- Helmut Dietl & Markus Lang & Stephan Werner, 2008. "Social Welfare in Sports Leagues with Profit-Maximizing and/or Win-Maximizing Clubs," Working Papers 0090, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Jul 2009.
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- 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.
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"The market turn: from social democracy to market liberalism,"
Economic History Review, Economic History Society, vol. 70(4), pages 1051-1071, November.
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- 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.
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- Bierbrauer, Felix, 2014. "Tax incidence for fragile financial markets," Journal of Public Economics, Elsevier, vol. 120(C), pages 107-125.
- Alan J. Auerbach & James R. Hines Jr., 2001.
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American Economic Journal: Economic Policy, American Economic Association, vol. 2(3), pages 1-31, August.
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EPRU Working Paper Series
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- 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.
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- 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).
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"Where Does Voucher Funding Go? How Large-Scale Subsidy Programs Affect Private-School Revenue, Enrollment, and Prices,"
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21687, National Bureau of Economic Research, Inc.
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- 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.
- Karl-Friedrich Israel, 2022. "The expenditure approach to income and substitution effects," Economics Bulletin, AccessEcon, vol. 42(2), pages 431-446.
- World Bank, 2005. "Primer on Demand-Side Management : With an Emphasis on Price-Responsive Programs," World Bank Publications - Reports 8252, The World Bank Group.
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- 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.
- James R. Hines Jr. & Michael Keen, 2018. "Certain Effects of Uncertain Taxes," NBER Working Papers 25388, National Bureau of Economic Research, Inc.
- Ofori, Roland O., 2023. "The economic cost of fuel subsidies in Ghana," Socio-Economic Planning Sciences, Elsevier, vol. 87(PB).
- 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.
- 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.
- 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.
- Hines Jr., James R. & Keen, Michael J., 2021.
"Certain effects of random taxes,"
Journal of Public Economics, Elsevier, vol. 203(C).
- James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
- Claude Hillinger, 2001.
"Money Metric, Consumer Surplus and Welfare Measurement,"
German Economic Review, Verein für Socialpolitik, vol. 2(2), pages 177-193, May.
- Hillinger Claude, 2001. "Money Metric, Consumer Surplus and Welfare Measurement," German Economic Review, De Gruyter, vol. 2(2), pages 177-193, May.
- Kahana, Nava & Klunover, Doron, 2014. "Rent Seeking and the Excess Burden of Taxation," IZA Discussion Papers 8160, Institute of Labor Economics (IZA).
- Epstein, Brendan & Nunn, Ryan & Orak, Musa & Patel, Elena, 2023.
"Taxation, social welfare, and labor market frictions,"
European Economic Review, Elsevier, vol. 151(C).
- Brendan Epstein & Ryan Nunn & Musa Orak & Elena Patel, 2020. "Taxation, Social Welfare, and Labor Market Frictions," International Finance Discussion Papers 1284, Board of Governors of the Federal Reserve System (U.S.).
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"Taxing Foreign Profits with International Mergers and Acquisitions,"
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0719, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
- Chetty, Nadarajan, 2009.
"Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods,"
Scholarly Articles
9748528, Harvard University Department of Economics.
- Raj Chetty, 2008. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," NBER Working Papers 14399, National Bureau of Economic Research, Inc.
- Raj Chetty, 2009. "Sufficient Statistics for Welfare Analysis: A Bridge Between Structural and Reduced-Form Methods," Annual Review of Economics, Annual Reviews, vol. 1(1), pages 451-488, May.
- Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
- 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.
- Randy Chugh & Maureen L. Cropper, 2014. "The Welfare Effects of Fuel Conservation Policies in a Dual-Fuel Car Market: Evidence from India," NBER Working Papers 20460, National Bureau of Economic Research, Inc.
- 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.
- Gerd Grözinger, 2021. "Welfare Calculation by Consumer Surplus - a Phlogiston of Economics?," Discussion Papers 033, Europa-Universität Flensburg, International Institute of Management.
- 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.
- Yew-Kwang Ng, 2010. "Consumer Surplus," Chapters, in: Mark Blaug & Peter Lloyd (ed.), Famous Figures and Diagrams in Economics, chapter 12, Edward Elgar Publishing.
- 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.
- 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.
- James R. Hines, Jr., 1998.
""Tax Sparing" and Direct Investment in Developing Countries,"
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Cited by:
- 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.
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- 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.
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Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995,
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Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 7, pages 1-38.
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"Tax Policy and the Activities of Multinational Corporations,"
NBER Working Papers
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"Excess Capital Flows and the Burden of Inflation in Open Economies,"
NBER Working Papers
6064, National Bureau of Economic Research, Inc.
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NBER Working Papers
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- Rathke, Alex, 2015. "Transfer pricing manipulation, tax penalty cost and the impact of foreign profit taxation," MPRA Paper 66133, University Library of Munich, Germany.
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Policy Research Working Paper Series
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"Does corruption relieve foreign investors of the burden of taxes and capital controls?,"
Policy Research Working Paper Series
2209, The World Bank.
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"From Each According to His Surplus: Equi-Proportionate Sharing of Commodity Tax Burdens,"
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Cited by:
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MPRA Paper
64460, University Library of Munich, Germany.
- Simplice Asongu & Mohamed Jellal, 2014. "Foreign aid, investment and fiscal policy behavior: theory and empirical evidence," Working Papers of the African Governance and Development Institute. 14/030, African Governance and Development Institute..
- Simplice A. Asongu & Mohamed Jellal, 2014. "Foreign aid, investment and fiscal policy behavior: theory and empirical evidence," Research Africa Network Working Papers 14/030, Research Africa Network (RAN).
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"Does corruption affect local and foreign-owned companies differently? Evidence from the BEEPS survey,"
Post-Communist Economies, Taylor & Francis Journals, vol. 32(3), pages 306-329, April.
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- Ram Mudambi & Pietro Navarra & Andrew Delios, 2013. "Government regulation, corruption, and FDI," Asia Pacific Journal of Management, Springer, vol. 30(2), pages 487-511, June.
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"Does corruption matter for sources of foreign direct investment?,"
Review of World Economics (Weltwirtschaftliches Archiv), Springer;Institut für Weltwirtschaft (Kiel Institute for the World Economy), vol. 155(3), pages 487-510, August.
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"Financial Globalization: A Reappraisal,"
IMF Staff Papers, Palgrave Macmillan, vol. 56(1), pages 8-62, April.
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- Harry Huizinga & Luc Laeven & Gaetan Nicodeme, 2006. "Capital structure and international debt shifting," European Economy - Economic Papers 2008 - 2015 263, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
- Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan, 2006. "Capital Structure and International Debt Shifting," CEPR Discussion Papers 5882, C.E.P.R. Discussion Papers.
- Eric J. Bartelsman & Roel Beetsma, 2000.
"Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries,"
CESifo Working Paper Series
324, CESifo.
- 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.
- Beetsma, Roel & Bartelsman, Eric J, 2000. "Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in OECD Countries," CEPR Discussion Papers 2543, C.E.P.R. Discussion Papers.
- Eric J. Bartelsman & Roel Beetsma, 2000. "Why pay more? Corporate Tax Avoidance through Transfer Pricing in OECD Countries," Tinbergen Institute Discussion Papers 00-054/2, Tinbergen Institute.
- Egger, Peter & Eggert, Wolfgang & Winner, Hannes, 2010.
"Saving taxes through foreign plant ownership,"
Journal of International Economics, Elsevier, vol. 81(1), pages 99-108, May.
- Peter Egger & Wolfgang Eggert & Hannes Winner, 2007. "Saving Taxes Through Foreign Plant Ownership," CESifo Working Paper Series 1887, CESifo.
- Joulia Ossokina & Herman Vollebergh, 2000. "The Tax Treatment of Interest Expenditures of Multinational Enterprises," Tinbergen Institute Discussion Papers 00-047/3, Tinbergen Institute.
- 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.
- Francesca Barion & Raffaele Miniaci & Paolo M Panteghini & Maria Laura Parisi, 2010.
"Profit shifting by debt financing in Europe,"
Working Papers
1007, University of Brescia, Department of Economics.
- Francesca Barion & Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2010. "Profit Shifting by Debt Financing in Europe," CESifo Working Paper Series 2985, CESifo.
- Raffaele Miniaci & Paolo Panteghini & Maria Laura Parisi, 2011.
"Debt shifting in Europe,"
Working Papers
1121, Oxford University Centre for Business Taxation.
- R. Miniaci & M. Parisi & P. Panteghini, 2014. "Debt shifting in Europe," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(3), pages 397-435, June.
- Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013.
"The Debt-Equity Tax Bias: Consequences and Solutions,"
Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
- 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.
- 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.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
Cited by:
- 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.
- 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.
- 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.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Athukorala, Prema-chandra & Kohpaiboon, Archanun, 2010.
"Globalization of R&D by US-based multinational enterprises,"
Research Policy, Elsevier, vol. 39(10), pages 1335-1347, December.
- 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.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- Gernot Hutschenreiter, 2002. "Steuerliche Förderung von Forschung und Entwicklung," WIFO Monatsberichte (monthly reports), WIFO, vol. 75(2), pages 121-131, February.
- James R. Hines Jr., 2004.
"Do Tax Havens Flourish?,"
NBER Working Papers
10936, National Bureau of Economic Research, Inc.
- 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.
- Dagenais, M. & Mohnen, P. & Therrien, P., 1997.
"Do Canadian Firms Respond to Fiscal Incentives To Research and Development?,"
G.R.E.Q.A.M.
97b05, Universite Aix-Marseille III.
- Marcel Dagenais & Pierre Mohnen & Pierre Therrien, 1997. "Do Canadian Firms Respond to Fiscal Incentives to Research and Development?," CIRANO Working Papers 97s-34, CIRANO.
- 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).
- 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.
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2014.
"Corporate taxation and the quality of research and development,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," FZID Discussion Papers 66-2013, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate Taxation and the Quality of Research and Development," CESifo Working Paper Series 4139, CESifo.
- 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.
- 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.
- Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
- 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.
- Ryuhei Wakasugi & Banri Ito, 2007. "The Effects of Stronger Intellectual Property Rights on Technology Transfer: Evidence from Japanese Firm-level Data," KIER Working Papers 632, Kyoto University, Institute of Economic Research.
- 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.
- Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
- 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.
- Pierre Mohnen, 1999. "Tax Incentives: Issue and Evidence," CIRANO Working Papers 99s-32, CIRANO.
- 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.
- 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).
- Belderbos, Rene & Ito, Banri & Wakasugi, Ryuhei, 2008. "Intra-firm technology transfer and R&D in foreign affiliates: Substitutes or complements? Evidence from Japanese multinational firms," Journal of the Japanese and International Economies, Elsevier, vol. 22(3), pages 310-319, September.
- Randall Morck, 2005.
"How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179,
National Bureau of Economic Research, Inc.
- Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
- Morck, Randall, 2006. "How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," CEI Working Paper Series 2005-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas, 2017.
"Public Investment, Taxation and Transfer of Technology,"
MPRA Paper
78853, University Library of Munich, Germany.
- Iraklis KOLLIAS & Sugata MARJIT & Nickolas J. MICHELACAKIS, 2019. "Public Investment, Taxation And Transfer Of Technology," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 90(3), pages 441-456, September.
- Seitz, Michael & Watzinger, Martin, 2017.
"Contract enforcement and R&D investment,"
Research Policy, Elsevier, vol. 46(1), pages 182-195.
- Watzinger, Martin & Seitz, Michael, 2013. "Contract Enforcement and R&D Investment," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79773, Verein für Socialpolitik / German Economic Association.
- Seitz, Michael & Watzinger, Martin, 2017. "Contract enforcement and R&D investment," Munich Reprints in Economics 55052, University of Munich, Department of Economics.
- 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.
- 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.
- 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.
- 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.
- Russell Thomson, 2009. "Tax Policy and the Globalisation of R&D," Departmental Working Papers 2009-03, The Australian National University, Arndt-Corden Department of Economics.
- Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- 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.
- 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.
- 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.
- 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.
- 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.
Cited by:
- 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.
- 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.
- 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).
- Mellace, Giovanni & Ventura, Marco, 2019.
"Intended and unintended effects of public incentives for innovation. Quasi-experimental evidence from Italy,"
Discussion Papers on Economics
9/2019, University of Southern Denmark, Department of Economics.
- 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, Department of Economics and Law, Sapienza University of Roma.
- Aysun, Uluc & Kabukcuoglu, Zeynep, 2019.
"Interest rates, R&D investment and the distortionary effects of R&D incentives,"
European Economic Review, Elsevier, vol. 111(C), pages 191-210.
- 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.
- Uluc Aysun & Zeynep Kabukcuoglu, 2017. "Interest rates, R&D investment and the distortionary effects of R&D incentives," Working Papers 2017-04, University of Central Florida, Department of Economics.
- 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.
- Bloom, Nick & Griffith, Rachel & Van Reenen, John, 2002. "Do R&D tax credits work? Evidence from a panel of countries 1979-1997," Journal of Public Economics, Elsevier, vol. 85(1), pages 1-31, July.
- Karkinsky, Tom & Riedel, Nadine, 2012.
"Corporate taxation and the choice of patent location within multinational firms,"
Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
- 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.
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2014.
"Corporate taxation and the quality of research and development,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," FZID Discussion Papers 66-2013, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate Taxation and the Quality of Research and Development," CESifo Working Paper Series 4139, CESifo.
- 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.
- 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.
- Eva Dettmann & Iciar Dominguez Lacasa & Jutta Guenther & Bjorn Jindra, 2013.
"Determinants of foreign technological activity in German regions - a count model analysis of transnational patents (1996-2009),"
HSE Working papers
WP BRP 17/STI/2013, National Research University Higher School of Economics.
- 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).
- 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.
- Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
- 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.
- 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.
- Todd Watkins & Lolita Paff, 2009. "Absorptive capacity and R&D tax policy: Are in-house and external contract R&D substitutes or complements?," Small Business Economics, Springer, vol. 33(2), pages 207-227, August.
- 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.
- 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.
- 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.
- 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.
- 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.
- Lolita Paff & Todd A. Watkins, 2009. "What is the After-Tax Price of R&D? An Interstate Comparison," Fiscal Studies, Institute for Fiscal Studies, vol. 30(1), pages 73-101, March.
- Aidan Meyler, 1998. "Technology and Foreign Direct Investment in Ireland," Economics Technical Papers 9810, Trinity College Dublin, Department of Economics.
- 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.
- 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).
- 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.
- 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.
- Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
Cited by:
- 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.
- 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.
- 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.
- Wagener, Andreas, 2001. "Double Bertrand tax competition: a fiscal game with governments acting as middlemen," Regional Science and Urban Economics, Elsevier, vol. 31(2-3), pages 273-297, April.
- Juan Carlos Suárez Serrato & Owen Zidar, 2015.
"Who benefits from state corporate tax cuts? A local labour markets approach with heterogeneous firms,"
Working Papers
1502, Oxford University Centre for Business Taxation.
- Juan Carlos Suárez Serrato & Owen Zidar, 2016. "Who Benefits from State Corporate Tax Cuts? A Local Labor Markets Approach with Heterogeneous Firms," American Economic Review, American Economic Association, vol. 106(9), pages 2582-2624, September.
- 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.
- 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.
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Cited by:
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- Susan Guthrie & James R. Hines, Jr., 2008.
"U.S. Defense Contracts During the Tax Expenditure Battles of the 1980s,"
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"Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy,"
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"Capital Flight And Tax Competition: Are There Viable Solutions To Both Problems?,"
Papers
51, Princeton, Woodrow Wilson School - Discussion Paper.
- Alberto Giovannini & James R. Hines, Jr., 1990. "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?," NBER Working Papers 3333, National Bureau of Economic Research, Inc.
- 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.
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NBER Working Papers
8009, National Bureau of Economic Research, Inc.
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"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.
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- 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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"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,
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- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Davies, Ronald B., 2013.
"The silver lining of red tape,"
Journal of Public Economics, Elsevier, vol. 101(C), pages 68-76.
- Ronald B. Davies, 2010. "The Silver Lining of Red Tape," The Institute for International Integration Studies Discussion Paper Series iiisdp328, IIIS.
- Ronald B Davies, 2010. "The Silver Lining of Red Tape," Working Papers 201018, School of Economics, University College Dublin.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Rosanne Altshuler & Jason Cummins, 1998. "Tax Policy and the Dynamic Demand for Domestic and Foreign Capital by Multinational Corporations," Departmental Working Papers 199808, Rutgers University, Department of Economics.
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- Rosanne Altshuler & T. Scott Newlon & William C. Randolph, 1994.
"Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals,"
NBER Working Papers
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- 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.
- Rosanne Altshuler, 1995. "Do Repatriation Taxes Matter? Evidence from the Tax Returns of U.S. Multinationals," NBER Chapters, in: The Effects of Taxation on Multinational Corporations, pages 253-276, National Bureau of Economic Research, Inc.
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National Bureau of Economic Research, Inc.
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554, CESifo.
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- 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.
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- Rosanne Altshuler & Jack Mintz, 1994.
"U.S. Interest Allocation Rules: Effects and Policy,"
NBER Working Papers
4712, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Jack Mintz, 1996. "U.S. Interest Allocation Rules: Effects and Policy," Departmental Working Papers 199410, Rutgers University, Department of Economics.
- 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.
- James R. Hines Jr., 2004.
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- 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.
- Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2007.
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- Mr. Luc Laeven & Harry Huizinga & Gaetan Nicodeme, 2007. "Capital Structure and International Debt Shifting," IMF Working Papers 2007/039, International Monetary Fund.
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- 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.
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- Martin Feldstein, 1994. "Taxes, Leverage and the National Return on Outbound Foreign Direct Investment," NBER Working Papers 4689, National Bureau of Economic Research, Inc.
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- 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.
- 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.
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- 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.
- 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.
- 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.
- Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series 833, Research Institute of Industrial Economics.
- Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper 6031, University Library of Munich, Germany.
- Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
- 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.
- James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- Hines, James R. & Park, Jongsang, 2019.
"Investment ramifications of distortionary tax subsidies,"
Journal of Public Economics, Elsevier, vol. 172(C), pages 36-51.
- James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.
- 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.
- John Whalley, 2001. "Puzzles Over International Taxation of Cross Border Flows of Capital Income," NBER Working Papers 8662, National Bureau of Economic Research, Inc.
- 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.
- Weichenrieder, Alfons J., 1998. "Foreign profits and domestic investment," Journal of Public Economics, Elsevier, vol. 69(3), pages 451-463, September.
- 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.
- Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics.
- Serena Fatica & Thomas Hemmelgarn & Gaëtan Nicodème, 2013.
"The Debt-Equity Tax Bias: Consequences and Solutions,"
Reflets et perspectives de la vie économique, De Boeck Université, vol. 0(1), pages 5-18.
- 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.
- Rosanne Altshuler & Timothy J. Goodspeed, 2015.
"Follow the Leader? Evidence on European and US Tax Competition,"
Public Finance Review, , vol. 43(4), pages 485-504, July.
- 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.
- Jouko Ylä-Liedenpohja, 2003. "Taxation and Valuation of International Real Investments," CESifo Working Paper Series 1013, CESifo.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- 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:
- Hines, James Jr., 1994.
"Credit and deferral as international investment incentives,"
Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
- James R. Hines Jr., 1992. "Credit and Deferral as International Investment Incentives," NBER Working Papers 4191, National Bureau of Economic Research, Inc.
- Hines, James Jr., 1994.
"Credit and deferral as international investment incentives,"
Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
- Hines Jr., J.R., 1991.
"Dividends And Profits: Some Unsubtle Foreign Influences,"
Papers
77, Princeton, Woodrow Wilson School - John M. Olin Program.
- 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.
- James R. Hines Jr., 1991. "Dividends and Profits: Some Unsubtle Foreign Influences," NBER Working Papers 3730, National Bureau of Economic Research, Inc.
Cited by:
- Owen Lamont, "undated".
"Earnings and Expected Returns,"
CRSP working papers
345, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
- Owen Lamont, 1996. "Earnings and Expected Returns," NBER Working Papers 5671, National Bureau of Economic Research, Inc.
- Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
- 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.
- 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.
- 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.
- Gordon M. Bodnar & Joseph Weintrop, 1997. "The Valuation of the Foreign Income of U.S. Multinational Firms: A Growth Opportunities Perspective," NBER Working Papers 5904, National Bureau of Economic Research, Inc.
- 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.
- Stephanie E. Curcuru & Charles P. Thomas, 2012. "The return on U.S. direct investment at home and abroad," International Finance Discussion Papers 1057, Board of Governors of the Federal Reserve System (U.S.).
- 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.
- 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.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Erik Fjaerli, 2009.
"Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax,"
CESifo Working Paper Series
2530, CESifo.
- 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.
- 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.
- Jan Bena & Jan Hanousek, 2006.
"Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic,"
CERGE-EI Working Papers
wp291, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
- Jan Hanousek & Jan Bena, 2006. "Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic," FMG Discussion Papers dp556, Financial Markets Group.
- 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.
- Jan Bena & Jan Hanousek, 2008. "Rent Extraction by Large Shareholders: Evidence Using Dividend Policy in the Czech Republic," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 58(03-04), pages 106-130, May.
- 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.
- Roger H. Gordon & Joosung Jun & Joel Slemrod, 1993.
"Taxes and the Form of Ownership of Foreign Corporate Equity,"
NBER Chapters, in: Studies in International Taxation, pages 13-46,
National Bureau of Economic Research, Inc.
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Working Papers 290, Research Seminar in International Economics, University of Michigan.
- 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.
- Roger H Gordon & Joosung Jun, 1993. "Taxes and the Form of Ownership of Foreign Corporate Equity," CEPR Financial Markets Paper 0029, European Science Foundation Network in Financial Markets, c/o C.E.P.R, 33 Great Sutton Street, London EC1V 0DX..
- Gordon, R.H. & Jun, J., 1991. "Taxes and the Form of Ownership of Foreign Corporate Equity," Papers 652, Yale - Economic Growth Center.
- 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.
- 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.
- Muhammad Nadeem Khan & Moona Shamim, 2017. "A Sectoral Analysis of Dividend Payment Behavior," SAGE Open, , vol. 7(1), pages 21582440166, January.
- Miguel Braun & Rafael Di tella, 2004. "Inflation, Inflation Variability, and Corruption," Economics and Politics, Wiley Blackwell, vol. 16(1), pages 77-100, March.
- Weichenrieder, Alfons J., 1998. "Foreign profits and domestic investment," Journal of Public Economics, Elsevier, vol. 69(3), pages 451-463, September.
- Raj Chetty & Emmanuel Saez, 2007. "An Agency Theory of Dividend Taxation," NBER Working Papers 13538, National Bureau of Economic Research, Inc.
- Robert Joliet & Aline Muller, 2015.
"Dividends and Foreign Performance Signaling,"
Multinational Finance Journal, Multinational Finance Journal, vol. 19(2), pages 77-107, June.
- Robert Joliet & Aline Muller, 2015. "Dividends and Foreign Performance Signaling," Post-Print hal-01667402, HAL.
- 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.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- 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.
Cited by:
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Tseng, Kevin, 2022. "Learning from the Joneses: Technology spillover, innovation externality, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 73(2).
- Nguyen, Phuong-Anh & Kecskés, Ambrus, 2020. "Do technology spillovers affect the corporate information environment?," Journal of Corporate Finance, Elsevier, vol. 62(C).
- Huang, Minjie & Kubick, Thomas R. & Tseng, Kevin, 2021. "Technology spillovers and the duration of executive compensation," Journal of Banking & Finance, Elsevier, vol. 131(C).
- 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.
- Mamuneas, Theofanis P. & Ishaq Nadiri, M., 1996.
"Public R&D policies and cost behavior of the US manufacturing industries,"
Journal of Public Economics, Elsevier, vol. 63(1), pages 57-81, December.
- 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.
- Theofanis P. Mamuneas & M. Ishaq Nadiri, 1995. "Public R&D Policies and Cost Behavior of the US Manufacturing Industries," NBER Working Papers 5059, National Bureau of Economic Research, Inc.
- Fischer, Carolyn, 2001.
"Multinational Taxation and International Emissions Trading,"
RFF Working Paper Series
dp-01-18, Resources for the Future.
- Fischer, Carolyn, 2001. "Multinational Taxation and International Emissions Trading," Discussion Papers 10816, Resources for the Future.
- Fischer, Carolyn, 2006. "Multinational taxation and international emissions trading," Resource and Energy Economics, Elsevier, vol. 28(2), pages 139-159, May.
- 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.
- Lolita Paff & Todd A. Watkins, 2009. "What is the After-Tax Price of R&D? An Interstate Comparison," Fiscal Studies, Institute for Fiscal Studies, vol. 30(1), pages 73-101, March.
- 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.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- 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.
- 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:
- Louis Kaplow, 1991. "Taxation and Risk Taking: A General Equilibrium Perspective," NBER Working Papers 3709, National Bureau of Economic Research, Inc.
- 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.
- Alberto Giovannini & James R. Hines, Jr., 1990. "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?," NBER Working Papers 3333, National Bureau of Economic Research, Inc.
- 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.
Cited by:
- 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.
- Hines, J.R., 1990.
"The Transfer Pricing Problem: Where The Profit Are,"
Papers
64, Princeton, Woodrow Wilson School - Discussion Paper.
- James R. Hines, Jr., 1990. "The Transfer Pricing Problem: Where the Profits Are," NBER Working Papers 3538, National Bureau of Economic Research, Inc.
- 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.
- Gordon, Roger H, 1992.
"Can Capital Income Taxes Survive in Open Economies?,"
Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
- Gordon, R.H., 1990. "Can Capital Income Taxes Survive in an Open Economies," Working Papers 280, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon, 1990. "Can Capital Income Taxes Survive in Open Economies?," NBER Working Papers 3416, National Bureau of Economic Research, Inc.
- 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.
- Gordon, R.H., 1990.
"Canada-U.S. Free Trade And Pressures For Tax Harmonization,"
Working Papers
260, Research Seminar in International Economics, University of Michigan.
- Roger H. Gordon, 1990. "Canada - U.S. Free Trade and Pressures for Tax Harmonization," NBER Working Papers 3327, National Bureau of Economic Research, Inc.
- Enrique G. Mendoza & Linda L. Tesar, 2003.
"Winners and Losers of Tax Competition in the European Union,"
NBER Working Papers
10051, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Persson, Torsten & Tabellini, Guido, 1991.
"The Politics of 1992: Fiscal Policy and European Integration,"
CEPR Discussion Papers
501, C.E.P.R. Discussion Papers.
- 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.
- Torsten Persson & Guido Tabellini, 1990. "The Politics of 1992: Fiscal Policy and European Integration," NBER Working Papers 3460, National Bureau of Economic Research, Inc.
- Marcel Gérard, 2002. "Tax Competition, the Distribution of MNE's Ownership and the Wage Formation Process," CESifo Working Paper Series 631, CESifo.
- Miroslav N. Jovanović (ed.), 2011. "International Handbook on the Economics of Integration, Volume II," Books, Edward Elgar Publishing, number 14136.
- Siebert, Horst & Koop, Michael J., 1990. "Institutional competition: a concept for Europe?," Kiel Working Papers 440, Kiel Institute for the World Economy (IfW Kiel).
- 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.
- Hines, J.R., 1990.
"The Flight Paths Of Migratory Corporations,"
Papers
65, Princeton, Woodrow Wilson School - Discussion Paper.
Cited by:
- 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.
- 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.
- Hines, James Jr., 1994.
"Credit and deferral as international investment incentives,"
Journal of Public Economics, Elsevier, vol. 55(2), pages 323-347, October.
- James R. Hines Jr., 1992. "Credit and Deferral as International Investment Incentives," NBER Working Papers 4191, National Bureau of Economic Research, Inc.
- 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.
- Kenneth A. Froot & James R. Hines, Jr., 1994. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Working Papers 4924, National Bureau of Economic Research, Inc.
- 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.
- 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.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- Hines, J.R., 1990.
"The Transfer Pricing Problem: Where The Profit Are,"
Papers
64, Princeton, Woodrow Wilson School - Discussion Paper.
- James R. Hines, Jr., 1990. "The Transfer Pricing Problem: Where the Profits Are," NBER Working Papers 3538, National Bureau of Economic Research, Inc.
Cited by:
- Winston W. Chang & Han Eol Ryu, 2013. "Optimal Transfer Pricing: Competition Mode, Demand And Strategic Characteristics, And Production Technology," Global Journal of Economics (GJE), World Scientific Publishing Co. Pte. Ltd., vol. 2(01), pages 1-21.
- 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.
- 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.
- Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
- Hines, J.R. & Rice, E.M., 1990.
"Fiscal Paradise: Foreign Tax Havens And American Business,"
Papers
56, Princeton, Woodrow Wilson School - Discussion Paper.
- 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.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
Cited by:
- 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).
- Petr Jansky & Miroslav Palansky, 2017. "Estimating the Scale of Profit Shifting and Tax Revenue Losses Related to Foreign Direct Investment," Working Papers IES 2017/25, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Nov 2017.
- Petr Janský & Miroslav Palanský, 2019. "Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(5), pages 1048-1103, October.
- 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.
- Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
- Michael Devereux, 2003.
"Measuring taxes on income from capital,"
IFS Working Papers
W03/04, Institute for Fiscal Studies.
- Michael P. Devereux, 2003. "Measuring Taxes on Income from Capital," CESifo Working Paper Series 962, CESifo.
- 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.
- Rosanne Altshuler & Harry Grubert, 2002. "Where will they go if we go territorial? Dividend exemption and the location decisions of U.S. multinational corporations," Departmental Working Papers 200201, Rutgers University, Department of Economics.
- 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.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
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Articles
- 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.
- James Hines Jr. & Michael J. Keen, 2021. "Certain effects of random taxes," Post-Print hal-03420151, HAL.
- 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:
- 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).
- 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.
- 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.
- James Alm & Kay Blaufus & Martin Fochmann & Erich Kirchler & Peter N. C. Mohr & Nina E. Olson & Benno Torgler, 2020. "Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 76(4), pages 396-428.
- 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.
- 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.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- 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.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- 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.
- James R. Hines Jr., 1998. "Investment Ramifications of Distortionary Tax Subsidies," NBER Working Papers 6615, National Bureau of Economic Research, Inc.
- 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:
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2012. "Trade Credit and Taxes," NBER Working Papers 18107, National Bureau of Economic Research, Inc.
- 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.
- Schnitzer, Monika & Hines, James & Gumpert, Anna, 2016. "Multinational firms and tax havens," CEPR Discussion Papers 11495, C.E.P.R. Discussion Papers.
- 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:
- 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.
- Erlend E. Bø & Elin Halvorsen & Thor O. Thoresen, 2016. "Heterogeneity of the Carnegie Effect," Discussion Papers 853, Statistics Norway, Research Department.
- Erlend Eide Bø & Elin Halvorsen & Thor Olav Thoresen, 2015. "Heterogeneity of the Carnegie Effect," CESifo Working Paper Series 5339, CESifo.
- Lukas Mayr & Dominik Sachs & Fabian Kindermann, 2017.
"Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs,"
2017 Meeting Papers
1046, Society for Economic Dynamics.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," CESifo Working Paper Series 7265, CESifo.
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020. "Inheritance taxation and wealth effects on the labor supply of heirs," Munich Reprints in Economics 84752, University of Munich, Department of Economics.
- 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).
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," CEPR Discussion Papers 13185, C.E.P.R. Discussion Papers.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Working Papers 25081, National Bureau of Economic Research, Inc.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Chapters, in: Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," Working Papers 2018-067, Human Capital and Economic Opportunity Working Group.
- 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.
- James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
- 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.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- 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.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- 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.
- Mariacristina De Nardi & Fang Yang, 2015.
"Wealth Inequality, Family Background, and Estate Taxation,"
NBER Working Papers
21047, National Bureau of Economic Research, Inc.
- De Nardi, Mariacristina & Yang, Fang, 2016. "Wealth inequality, family background, and estate taxation," Journal of Monetary Economics, Elsevier, vol. 77(C), pages 130-145.
- Fang Yang & Mariacristina De Nardi, 2015. "Wealth Inequality, Family Background, and Estate Taxation," 2015 Meeting Papers 92, Society for Economic Dynamics.
- 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.
- 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.
- 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.
- R. Alison Felix & James R. Hines, Jr., 2011. "Who Offers Tax-Based Business Development Incentives?," NBER Working Papers 17466, National Bureau of Economic Research, Inc.
- 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.
- 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.- James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.- 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.
- 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:
- Mark D. Partridge & Dan S. Rickman & M. Rose Olfert & Ying Tan, 2015.
"When Spatial Equilibrium Fails: Is Place-Based Policy Second Best?,"
Regional Studies, Taylor & Francis Journals, vol. 49(8), pages 1303-1325, August.
- Partridge, Mark D. & Rickman, Dan S. & Olfert, M. Rose & Tan, Ying, 2012. "When spatial equilibrium fails: is place-based policy second best?," MPRA Paper 40270, University Library of Munich, Germany.
- Mark D. Partridge & Dan S. Rickman & M. Rose Olfert & Ying Tan, 2012. "When Spatial Equilibrium Fails: Is Place-Based Policy Second Best?," Economics Working Paper Series 1204, Oklahoma State University, Department of Economics and Legal Studies in Business.
- Funashima, Yoshito & Horiba, Isao & Miyahara, Shoichi, 2015. "Local Government Investments and Ineffectiveness of Fiscal Stimulus during Japan's Lost Decades," MPRA Paper 61333, University Library of Munich, Germany.
- Feiveson, Laura, 2015. "General revenue sharing and public sector unions," Journal of Public Economics, Elsevier, vol. 125(C), pages 28-45.
- James W. Saunoris, 2015. "The Dynamics of the Revenue–Expenditure Nexus," Public Finance Review, , vol. 43(1), pages 108-134, January.
- Funashima, Yoshito, 2015. "Governmentally amplified output volatility," MPRA Paper 65330, University Library of Munich, Germany.
- Wilson, Matthew, 2023. "State government saving over the business cycle," Regional Science and Urban Economics, Elsevier, vol. 98(C).
- Funashima, Yoshito, 2016. "Governmentally amplified output volatility," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 462(C), pages 469-478.
- Koray Caglayan & Steven M. Sheffrin, 2020. "Giver and Taker States Over the Business Cycle," Working Papers 2001, Tulane University, Department of Economics.
- C. Randall HENNING & Martin KESSLER, 2012.
"Fiscal Federalism: US History for Architects of Europe’s Fiscal Union,"
Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 6, pages 1-31.
- C. Randall Henning & Martin Kessler, 2012. "Fiscal Federalism: US History for Architects of Europe's Fiscal Union," Working Paper Series WP12-1, Peterson Institute for International Economics.
- David Cashin & Jamie Lenney & Byron Lutz & William Peterman, 2018.
"Fiscal policy and aggregate demand in the USA before, during, and following the Great Recession,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(6), pages 1519-1558, December.
- David B. Cashin & Jamie Lenney & Byron F. Lutz & William B. Peterman, 2017. "Fiscal Policy and Aggregate Demand in the U.S. Before, During and Following the Great Recession," Finance and Economics Discussion Series 2017-061, Board of Governors of the Federal Reserve System (U.S.).
- 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.
- Yolanda Kodrzycki, 2014. "Smoothing state tax revenues over the business cycle: gauging fiscal needs and opportunities," Working Papers 14-11, Federal Reserve Bank of Boston.
- Mark D. Partridge & Dan S. Rickman & M. Rose Olfert & Ying Tan, 2015.
"When Spatial Equilibrium Fails: Is Place-Based Policy Second Best?,"
Regional Studies, Taylor & Francis Journals, vol. 49(8), pages 1303-1325, August.
- Hines Jr., James R., 2010.
"Income misattribution under formula apportionment,"
European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
See citations under working paper version above.
- James R. Hines, Jr., 2009. "Income Misattribution under Formula Apportionment," NBER Working Papers 15185, National Bureau of Economic Research, Inc.
- James R. Hines, 2010.
"Treasure Islands,"
Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 103-126, Fall.
Cited by:
- 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.
- 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.
- Yazan Al-Karablieh & Evangelos Koumanakos & Stefanie Stantcheva, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," NBER Chapters, in: NBER International Seminar on Macroeconomics 2020, National Bureau of Economic Research, Inc.
- Stantcheva, Stefanie & Al-Karablieh, Yazan & Koumanakos, Evangelos, 2020. "Clearing the Bar: Improving Tax Compliance for Small Firms through Target Setting," CEPR Discussion Papers 15215, C.E.P.R. Discussion Papers.
- Al-Karablieh, Yazan & Koumanakos, Evangelos & Stantcheva, Stefanie, 2021. "Clearing the bar: Improving tax compliance for small firms through target setting," Journal of International Economics, Elsevier, vol. 130(C).
- Hearn, Bruce, 2021. "Institutional determinants of bid–ask spreads in Caribbean offshore stock exchanges," Research in International Business and Finance, Elsevier, vol. 58(C).
- 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.
- Miethe, Jakob & Menkhoff, Lukas, 2017. "Dirty money coming home: Capital flows into and out of tax havens," VfS Annual Conference 2017 (Vienna): Alternative Structures for Money and Banking 168082, Verein für Socialpolitik / German Economic Association.
- Menkhoff, Lukas & Miethe, Jakob, 2019. "Tax evasion in new disguise? Examining tax havens' international bank deposits," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 176, pages 53-78.
- Lukas Menkhoff & Jakob Miethe, 2017. "Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits," Discussion Papers of DIW Berlin 1711, DIW Berlin, German Institute for Economic Research.
- 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.
- 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.
- Jerónimo Carballo & Ignacio Marra De Artinano & Christian Volpe Martincus, 2023. "Information Frictions, Investment Promotion, and Multinational Production: Firm-Level Evidence," Working Papers ECARES 2023-02, ULB -- Universite Libre de Bruxelles.
- 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.
- Jørgen Juel Andersen & Niels Johannesen & David Dreyer Lassen & Elena Paltseva, 2013. "Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Bank Deposits in Tax Havens," EPRU Working Paper Series 2013-03, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- 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.
- May Elsayyad & Kai A. Konrad, 2010. "Fighting Multiple Tax Havens," CESifo Working Paper Series 3195, CESifo.
- Elsayyad, May & Konrad, Kai A., 2012. "Fighting Multiple Tax Havens," Munich Reprints in Economics 13964, University of Munich, Department of Economics.
- Elsayyad, May & Konrad, Kai A., 2012. "Fighting multiple tax havens," Journal of International Economics, Elsevier, vol. 86(2), pages 295-305.
- Guttorm Schjelderup, 2015.
"Secrecy Jurisdictions,"
CESifo Working Paper Series
5239, CESifo.
- Schjelderup, Guttorm, 2015. "Secrecy Jurisdictions," Discussion Papers 2015/12, Norwegian School of Economics, Department of Business and Management Science.
- Guttorm Schjelderup, 2016. "Secrecy jurisdictions," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 168-189, February.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018.
"Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers,"
School of Economics and Public Policy Working Papers
2018-15, University of Adelaide, School of Economics and Public Policy.
- 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.
- Bayer, Ralph-C. & Hodler, Roland & Raschky, Paul A. & Strittmatter, Anthony, 2020. "Expropriations, property confiscations and new offshore entities: Evidence from the Panama Papers," Journal of Economic Behavior & Organization, Elsevier, vol. 171(C), pages 132-152.
- Ralph-C. Bayer & Roland Hodler & Paul A. Raschky & Anthony Strittmatter, 2018. "Expropriations, Property Confiscations and New Offshore Entities: Evidence from the Panama Papers," CESifo Working Paper Series 7328, CESifo.
- 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.
- Weichenrieder, Alfons J. & Xu, Fangying, 2015. "Are tax havens good? Implications of the crackdown on secrecy," SAFE Working Paper Series 111, Leibniz Institute for Financial Research SAFE.
- Andreas Haufler & Marco Runkel, 2008.
"Firms' financial choices and thin capitalization rules under corporate tax competition,"
Working Papers
0815, Oxford University Centre for Business Taxation.
- Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
- Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
- Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
- Konrad, Kai A. & Stolper, Tim, 2015.
"Coordination and the fight against tax havens,"
CEPR Discussion Papers
10519, C.E.P.R. Discussion Papers.
- 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.
- Konrad, Kai A. & Stolper, Tim B.M., 2016. "Coordination and the fight against tax havens," Journal of International Economics, Elsevier, vol. 103(C), pages 96-107.
- Konrad, Kai A. & Stolper, Tim B. M., 2016. "Coordination and the fight against tax havens," Munich Reprints in Economics 43481, University of Munich, Department of Economics.
- Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2015.
"Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?,"
CESifo Working Paper Series
5609, CESifo.
- Gresik, Thomas A. & Schindler, Dirk & Schjelderup, Guttorm, 2017. "Immobilizing corporate income shifting: Should it be safe to strip in the harbor?," Journal of Public Economics, Elsevier, vol. 152(C), pages 68-78.
- 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.
- Schindler, Dirk Steffen & Gresik, Thomas & Schindler, Dirk & Schjelderup, Guttorm, 2016. "Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?," VfS Annual Conference 2016 (Augsburg): Demographic Change 145477, Verein für Socialpolitik / German Economic Association.
- 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.
- Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018.
"Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
- 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.
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, Center for Economic and Financial Research (CEFIR).
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, New Economic School (NES).
- Dutt, Verena & Ludwig, Christopher A. & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018.
"Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions,"
ZEW Discussion Papers
18-019, ZEW - Leibniz Centre for European Economic Research.
- Dutt, Verena Katharina & Ludwig, Christopher Alexander & Nicolay, Katharina & Vay, Heiko & Voget, Johannes, 2018. "Increasing tax transparency: Investor reactions to the country-by-country reporting requirement for EU financial institutions," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181537, Verein für Socialpolitik / German Economic Association.
- 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.
- Alex Cobham & Petr Janský, 2019. "Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits," Development Policy Review, Overseas Development Institute, vol. 37(1), pages 91-110, January.
- Thomas A. Gresik & Dirk Schindler & Guttorm Schjelderup, 2020.
"Playing Easy or Playing Hard to Get: When and How to Attract FDI,"
CESifo Working Paper Series
8415, CESifo.
- 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.
- Choy, Siu Kai & Lai, Tat-Kei & Ng, Travis, 2017.
"Do tax havens create firm value?,"
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Proceedings of the German Development Economics Conference, Hannover 2010
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The Journal of Technology Transfer, Springer, vol. 37(6), pages 967-987, December.
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American Economic Review, American Economic Association, vol. 95(2), pages 33-38, May.
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"Incomplete contracts, shared ownership, and investment incentives,"
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Munich Reprints in Economics
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"Strategic Consolidation under Formula Apportionment,"
Working Papers
0827, Oxford University Centre for Business Taxation.
- Thiess Büttner & Nadine Riedel & Marco Runkel, 2008. "Strategic Consolidation under Formula Apportionment," CESifo Working Paper Series 2484, CESifo.
- Buettner, Thiess & Riedel, Nadine & Runkel, Marco, 2011. "Strategic Consolidation Under Formula Apportionment," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(2), pages 225-254, June.
- 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.
- Frank Stähler, 2014. "Partial ownership and cross-border mergers," Journal of Economics, Springer, vol. 111(3), pages 209-237, April.
- 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.
- 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.
- 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.
- 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.
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- Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.
- Moskalev, Sviatoslav A. & Swensen, R. Bruce, 2007. "Joint ventures around the globe from 1990-2000: Forms, types, industries, countries and ownership patterns," Review of Financial Economics, Elsevier, vol. 16(1), pages 29-67.
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"Old Rules and New Realities: Corporate Tax Policy in a Global Setting,"
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"Source versus residence based taxation with international mergers and acquisitions,"
Journal of Public Economics, Elsevier, vol. 95(1), pages 28-40.
- Johannes Becker & Clemens Fuest, 2009. "Source versus Residence Based Taxation with International Mergers and Acquisitions," CESifo Working Paper Series 2854, CESifo.
- Becker, Johannes & Fuest, Clemens, 2011. "Source versus residence based taxation with international mergers and acquisitions," Journal of Public Economics, Elsevier, vol. 95(1-2), pages 28-40, February.
- 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.
- Norbäck, Pehr-Johan & Persson, Lars & Tåg, Joacim, 2010. "Does the Debt Tax Shield Distort Ownership Efficiency?," Working Paper Series 841, Research Institute of Industrial Economics, revised 22 Sep 2017.
- Johannes Becker, 2009.
"Taxation of Foreign Profits with Heterogeneous Multinational Firms,"
CESifo Working Paper Series
2899, CESifo.
- Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
- Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015.
"The taxation of foreign profits: A unified view,"
Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
- Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
- Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
- Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
- Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "The Taxation of Foreign Profits: a Unified View," Working Papers 1303, Oxford University Centre for Business Taxation.
- 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.
- Makoto Hasegawa & Kozo Kiyota, 2015. "The Effect of Moving to a Territorial Tax System on Profit Repatriation: Evidence from Japan," Keio-IES Discussion Paper Series 2015-008, Institute for Economics Studies, Keio University.
- HASEGAWA Makoto & KIYOTA Kozo, 2013. "The Effect of Moving to a Territorial Tax System on Profit Repatriations: Evidence from Japan," Discussion papers 13047, Research Institute of Economy, Trade and Industry (RIETI).
- Hasegawa, Makoto & Kiyota, Kozo, 2017. "The effect of moving to a territorial tax system on profit repatriation: Evidence from Japan," Journal of Public Economics, Elsevier, vol. 153(C), pages 92-110.
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- Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2008.
"Redistributive taxation, multinational enterprises, and economic integration,"
Munich Reprints in Economics
20384, University of Munich, Department of Economics.
- 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.
- Haufler, Andreas & Klemm, Alexander & Schjelderup, Guttorm, 2008. "Redistributive taxation, multinational enterprises, and economic integration," Discussion Papers 2008/4, Norwegian School of Economics, Department of Business and Management Science.
- Mihir A. Desai & Dhammika Dharmapala, 2008.
"Taxes, Institutions and Foreign Diversification Opportunities,"
Working Papers
0828, Oxford University Centre for Business Taxation.
- Mihir A. Desai & Dhammika Dharmapala, 2007. "Taxes, Institutions and Foreign Diversification Opportunities," NBER Working Papers 13132, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Dharmapala, Dhammika, 2009. "Taxes, institutions and foreign diversification opportunities," Journal of Public Economics, Elsevier, vol. 93(5-6), pages 703-714, June.
- 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.
- 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.
- Johannes Becker & Marco Runkel, 2010.
"Corporate tax regime and international allocation of ownership,"
FEMM Working Papers
100014, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
- 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.
- Johannes Becker & Marco Runkel, 2010. "Corporate tax regime and international allocation of ownership," Working Papers 1010, Oxford University Centre for Business Taxation.
- James Alm & Mir Ahmad Khan, 2015. "Assessing and Reforming Enterprise Taxation in Pakistan," Working Papers 1513, Tulane University, Department of Economics.
- 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.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- 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.
- 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.
- Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
- Nikolay Anguelov, 2017. "Lowering the Marginal Corporate Tax Rate: Why the Debate?," Economic Affairs, Wiley Blackwell, vol. 37(2), pages 213-228, June.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- Johannes Becker, 2010.
"Strategic Trade Policy through the Tax System,"
CESifo Working Paper Series
3066, CESifo.
- Johannes Becker, 2014. "Strategic Trade Policy through the Tax System," The World Economy, Wiley Blackwell, vol. 37(9), pages 1237-1246, September.
- 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.
- Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
- James Alm & Mir Ahmad Khan, 2017. "Tax Policy Effects on Business Incentives in Pakistan," Working Papers 1705, Tulane University, Department of Economics.
- 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.
- Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits - the old view, the new view and a pragmatic view," Working Papers 1104, Oxford University Centre for Business Taxation.
- Shaviro, Daniel N., 2010. "Rethinking Foreign Tax Creditability," National Tax Journal, National Tax Association;National Tax Journal, vol. 63(4), pages 709-721, December.
- 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.
- Sjögren, Anna, 2010. "Graded Children – Evidence of Longrun Consequences of School Grades from a Nationwide Reform," Working Paper Series 839, Research Institute of Industrial Economics.
- 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.
- Johannes Becker & Clemens Fuest, 2008.
"Tax Competition – Greenfield Investment versus Mergers and Acquisitions,"
CESifo Working Paper Series
2247, CESifo.
- 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.
- Johannes Becker & Clemens Fuest, 2007.
"Taxing Foreign Profits with International Mergers and Acquisitions,"
Working Papers
0719, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
- 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.
- Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
- 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.
- 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.
- 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.
- 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.
- Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
- Langenmayr, Dominika & Liu, Li, 2023.
"Home or away? Profit shifting with territorial taxation,"
Journal of Public Economics, Elsevier, vol. 217(C).
- Dominika Langenmayr & Ms. Li Liu, 2022. "Home or Away? Profit Shifting with Territorial Taxation," IMF Working Papers 2022/177, International Monetary Fund.
- 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.
- David Weisbach, 2014. "The use of neutralities in international tax policy," Working Papers 1414, Oxford University Centre for Business Taxation.
- 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:
- 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.
- 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.
- Johannes Becker, 2009.
"Taxation of Foreign Profits with Heterogeneous Multinational Firms,"
CESifo Working Paper Series
2899, CESifo.
- Johannes Becker, 2013. "Taxation of Foreign Profits with Heterogeneous Multinational Firms," The World Economy, Wiley Blackwell, vol. 36(1), pages 76-92, January.
- 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.
- Devereux, Michael P. & Fuest, Clemens & Lockwood, Ben, 2015.
"The taxation of foreign profits: A unified view,"
Journal of Public Economics, Elsevier, vol. 125(C), pages 83-97.
- Devereux, Michael & Lockwood, Ben & Fuest, Clemens, 2015. "The Taxation of Foreign Profits: a Unified View," CEPR Discussion Papers 10512, C.E.P.R. Discussion Papers.
- Michael P. Devereux & Clemens Fuest & Benjamin Lockwood, 2015. "The Taxation of Foreign Profits: A Unified View," CESifo Working Paper Series 5231, CESifo.
- Michael P Devereux & Clemens Fuest & Ben Lockwood, 2015. "The Taxation of Foreign Profits: a Unified View," Working Papers 1504, Oxford University Centre for Business Taxation.
- Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "The Taxation of Foreign Profits: a Unified View," Working Papers 1303, Oxford University Centre for Business Taxation.
- 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.
- Michael P Devereux, 2008.
"Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations,"
Working Papers
0824, Oxford University Centre for Business Taxation.
- 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.
- Sebastien Bradley & Estelle Dauchy & Makoto Hasegawa, 2018.
"Investor valuations of Japan’s adoption of a territorial tax regime: quantifying the direct and competitive effects of international tax reform,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(3), pages 581-630, June.
- 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.
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, Center for Economic and Financial Research (CEFIR).
- Estelle P. Dauchy & Sebastien Bradley & Makoto Hasegawa, 2014. "Investor Valuations of Japan's Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform," Working Papers w0201, New Economic School (NES).
- 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.
- 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).
- 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.
- Peter Egger & Valeria Merlo & Martin Ruf & Georg Wamser, 2012. "Consequences of the New UK Tax Exemption System: Evidence from Micro-level Data," CESifo Working Paper Series 3942, CESifo.
- 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.
- Bradley, Sebastien & Carril-Caccia, Federico & Yotov, Yoto, 2023.
"Reassessing the Effects of Corporate Income Taxes on Mergers and Acquisitions Using Empirical Advances in the Gravity Literature,"
School of Economics Working Paper Series
2023-8, LeBow College of Business, Drexel University.
- 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.
- Ulrich Schreiber, 2015. "Investitionseffekte des BEPS Aktionsplans der OECD," Schmalenbach Journal of Business Research, Springer, vol. 67(1), pages 102-127, February.
- 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.
- 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.
- 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.
- 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.
- Todtenhaupt, Maximilian & Voget, Johannes, 2021. "International taxation and productivity effects of M&As," Journal of International Economics, Elsevier, vol. 131(C).
- 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.
- Peter Egger & Michael Stimmelmayr, 2017. "Taxation and the Multinational Firm," CESifo Working Paper Series 6384, CESifo.
- 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.
- 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.
- Mihir A. Desai, 2009. "The Decentering of the Global Firm," The World Economy, Wiley Blackwell, vol. 32(9), pages 1271-1290, September.
- Michael P. Devereux, 2012.
"Issues in the Design of Taxes on Corporate Profit,"
Working Papers
1215, Oxford University Centre for Business Taxation.
- Devereux, Michael P., 2012. "Issues in the Design of Taxes on Corporate Profit," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(3), pages 709-730, September.
- 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.
- 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.
- 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.
- 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.
- Ulrich Schreiber, 2013. "International Company Taxation," Springer Texts in Business and Economics, Springer, edition 127, number 978-3-642-36306-1, June.
- Johannes Becker & Clemens Fuest, 2008.
"Tax Competition – Greenfield Investment versus Mergers and Acquisitions,"
CESifo Working Paper Series
2247, CESifo.
- 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.
- Liberini, Federica, 2014.
"Corporate Taxes and the Growth of the Firm,"
Economic Research Papers
270243, University of Warwick - Department of Economics.
- Federica Liberini, 2014. "Corporate Taxes and the Growth of the Firm," KOF Working papers 14-354, KOF Swiss Economic Institute, ETH Zurich.
- Liberini, Federica, 2014. "Corporate Taxes and the Growth of the Firm," The Warwick Economics Research Paper Series (TWERPS) 1042, University of Warwick, Department of Economics.
- Johannes Becker & Clemens Fuest, 2007.
"Taxing Foreign Profits with International Mergers and Acquisitions,"
Working Papers
0719, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2010. "Taxing Foreign Profits With International Mergers And Acquisitions," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 51(1), pages 171-186, February.
- 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.
- Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
- 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.
- 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.
- 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.
- 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.
- 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.
- Dominika Langenmayr & Li Liu, 2020. "Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK," CESifo Working Paper Series 8047, CESifo.
- Langenmayr, Dominika & Liu, Li, 2023.
"Home or away? Profit shifting with territorial taxation,"
Journal of Public Economics, Elsevier, vol. 217(C).
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- Marius Brülhart & Kurt Schmidheiny, 2015. "Estimating The Rivalness Of State-Level Inward Fdi," Journal of Regional Science, Wiley Blackwell, vol. 55(1), pages 139-148, January.
- O. Amerighi & G. De Feo, 2009. "Is Competition for FDI Bad for Regional Welfare?," Working Papers 680, Dipartimento Scienze Economiche, Universita' di Bologna.
- Kenneth G. Stewart & Michael C. Webb, 2003. "Capital Taxation, Globalization, and International Tax Competition," Econometrics Working Papers 0301, Department of Economics, University of Victoria.
- Maximilian Todtenhaupt & Johannes Voget, 2021. "International Taxation and Productivity Effects of M&As," CESifo Working Paper Series 8967, CESifo.
- 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.
- Søren Bo Nielsen, 2014. "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series 4694, CESifo.
- Florence Lachet-Touya, 2016. "EU tax competition and tax avoidance: A multiprincipal perspective," Working Papers hal-02939340, HAL.
- Alexandra Heath, 2007. "What explains the US net income balance?," BIS Working Papers 223, Bank for International Settlements.
- 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.
- Wagner, W.B., 2002. "Risk sharing under incentive constraints," Other publications TiSEM 1bd8e44d-62a5-4cf7-96b2-f, Tilburg University, School of Economics and Management.
- Mr. Michael Keen & Mr. Murtaza H Syed, 2006. "Domestic Taxes and International Trade: Some Evidence," IMF Working Papers 2006/047, International Monetary Fund.
- Genschel, Philipp, 2001. "Globalization, tax competition, and the fiscal viability of the welfare state," MPIfG Working Paper 01/1, Max Planck Institute for the Study of Societies.
- Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
- Schindler, Dirk & Schjelderup, Guttorm, 2009.
"Profit-shifting in Two-sided Markets,"
Discussion Papers
2009/1, Norwegian School of Economics, Department of Business and Management Science.
- Dirk Schindler & Guttorm Schjelderup, 2010. "Profit Shifting in Two-Sided Markets," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 17(3), pages 373-383.
- Ciaramella, Laurie, 2023. "Taxation and the transfer of patents: Evidence from Europe," European Economic Review, Elsevier, vol. 151(C).
- 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.
- 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.
- Vincent Delbecque, 2007. "Impact de la fiscalité sur les IDE : Application à un panel d’entreprises françaises," Working Papers hal-04139252, HAL.
- 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.
- 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.
- 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.
- Cozmei Catalina & Serban Elena Claudia, 2015. "The Influence Of Competitiveness On Investment Location Decisions –Case Study: France, Italy, Romania, Great Britain," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 188-196, April.
- 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.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- 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.
- Krishanu Karmakar & Jorge Martinez-Vazquez, 2014. "Fiscal Competition versus Fiscal Harmonization: A Review of the Arguments," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1431, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Razin, Assaf & Sadka, Efraim, 2018. "Financial Globalization and the Welfare State," CEPR Discussion Papers 12998, C.E.P.R. Discussion Papers.
- 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.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahrèche-Revil, 2000. "Foreign Direct Investment and the Prospects for Tax Co-Ordination in Europe," Working Papers 2000-06, CEPII research center.
- Pritha Mitra, 2010. "How Can Regional Public Expenditure Stimulate FDI in the Mekong?," Chapters, in: Suiwah Leung & Ben Bingham & Matt Davies (ed.), Globalization and Development in the Mekong Economies, chapter 5, Edward Elgar Publishing.
- 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.
- Soojin Kim, 2014. "The Effects of Labor Migration on Optimal Taxation: An International Tax Competition Analysis," 2014 Meeting Papers 508, Society for Economic Dynamics.
- Clausing Kimberly A, 2008. "Closer Economic Integration and Corporate Tax Systems," Global Economy Journal, De Gruyter, vol. 8(2), pages 1-30, June.
- Chen, Meng-Ting & Feliciano, Zadia M., 2024. "Intangible assets, corporate tax credits and pharmaceutical establishments," Emerging Markets Review, Elsevier, vol. 60(C).
- Overesch, Michael, 2006. "Transfer pricing of intrafirm sales as a profit shifting channel: evidence from German firm data," ZEW Discussion Papers 06-084, ZEW - Leibniz Centre for European Economic Research.
- Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2004. "Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue," CEPR Discussion Papers 4312, C.E.P.R. Discussion Papers.
- Ropponen, Olli, 2021. "Interest Limitation Rules and Business Cycles: Empirical Evidence," ETLA Working Papers 90, The Research Institute of the Finnish Economy.
- 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.
- Schjelderup, Guttorm & Ulltveit-Moe, Karen Helene & Kind, Hans Jarle, 2001. "Corporate Taxation, Multinational Enterprise and Economic Integration," CEPR Discussion Papers 2753, C.E.P.R. Discussion Papers.
- Pinto, Santiago M., 2007. "Corporate profit tax, capital mobility, and formula apportionment," Journal of Urban Economics, Elsevier, vol. 62(1), pages 76-102, July.
- Hoppe, Thomas & Schanz, Deborah & Sturm, Susann & Sureth, Caren & Voget, Johannes, 2020. "The relation between tax complexity and foreign direct investment: Evidence across countries," arqus Discussion Papers in Quantitative Tax Research 250, arqus - Arbeitskreis Quantitative Steuerlehre.
- 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.
- Egger, Peter & Seidel, Tobias, 2013. "Corporate taxes and intra-firm trade," European Economic Review, Elsevier, vol. 63(C), pages 225-242.
- James R. Hines, 1999.
"Three Sides of Harberger Triangles,"
Journal of Economic Perspectives, American Economic Association, vol. 13(2), pages 167-188, Spring.
See citations under working paper version above.
- James R. Hines, Jr., 1998. "Three Sides of Harberger Triangles," NBER Working Papers 6852, National Bureau of Economic Research, Inc.
- 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.
Cited by:
- 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.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Taxation Papers 42, Directorate General Taxation and Customs Union, European Commission.
- Jennifer Blouin & Harry Huizinga & Mr. Luc Laeven & Gaetan Nicodeme, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," IMF Working Papers 2014/012, International Monetary Fund.
- Jennifer Blouin & Harry Huizinga & Luc Laeven & Gaëtan Nicodème, 2013. "Thin capitalization rules and multinational firm capital structure," Working Papers 1323, Oxford University Centre for Business Taxation.
- Huizinga, Harry & Laeven, Luc & Nicodème, Gaëtan & Blouin, Jennifer, 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," CEPR Discussion Papers 9830, C.E.P.R. Discussion Papers.
- Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Discussion Paper 2014-007, Tilburg University, Center for Economic Research.
- 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.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," PSE Working Papers halshs-00590421, HAL.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," Working Papers halshs-00590421, HAL.
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Halpern, László & Muraközy, Balázs, 2005. "Does Distance Matter in Spillover?," CEPR Discussion Papers 4857, C.E.P.R. Discussion Papers.
- 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.
- 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.
- Blouin, J. & Huizinga, H.P. & Laeven, L. & Nicodeme, G., 2014. "Thin Capitalization Rules and Multinational Firm Capital Structure," Other publications TiSEM 7da9af08-4f09-45c7-8c6f-d, Tilburg University, School of Economics and Management.
- 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.
- 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.
- 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.
- Bruce A. Blonigen, 2005. "A Review of the Empirical Literature on FDI Determinants," NBER Working Papers 11299, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Dave Weatherspoon & Joyce Cacho & Ralph Christy, 2004.
"Linking Globalization, Economic Growth and Poverty: Impacts of Agribusiness Strategies on Sub-Saharan Africa,"
World Scientific Book Chapters, in: Ralph D Christy (ed.), Achieving Sustainable Communities In A Global Economy Alternative Private Strategies and Public Policies, chapter 2, pages 27-42,
World Scientific Publishing Co. Pte. Ltd..
- Weatherspoon, Dave D. & Cacho, Joyce A. & Christy, Ralph D., 2001. "Linking Globalization, Economic Growth and Poverty: Impacts of Agribusiness Strategies on Sub-Saharan Africa," Staff Papers 121131, Cornell University, Department of Applied Economics and Management.
- 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.
- 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.
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- 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.
- Hojong Shin, 2020. "Avoiding inheritance taxes in family firms," Financial Management, Financial Management Association International, vol. 49(4), pages 1051-1082, December.
- 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.
- 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.
- 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.
- Neelam Jain & Leonard J. Mirman, 2001. "Multinational Learning under Asymmetric Information," Southern Economic Journal, John Wiley & Sons, vol. 67(3), pages 637-655, January.
- 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.
- 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:
- Rosanne Altshuler, 2000. "Recent Developments in the Debate on Deferral," Departmental Working Papers 200013, Rutgers University, Department of Economics.
- 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.
- 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.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- Michael P. Devereux & R. Glenn Hubbard, 2000.
"Taxing Multinationals,"
NBER Working Papers
7920, National Bureau of Economic Research, Inc.
- Devereux, Michael P & Hubbard, R Glenn, 2003. "Taxing Multinationals," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(4), pages 469-487, August.
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- 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.
- James R. Hines Jr., 1991. "Dividends and Profits: Some Unsubtle Foreign Influences," NBER Working Papers 3730, National Bureau of Economic Research, Inc.
- Hines Jr., J.R., 1991. "Dividends And Profits: Some Unsubtle Foreign Influences," Papers 77, Princeton, Woodrow Wilson School - John M. Olin Program.
- 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.
- 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.
- 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:
- 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.
- van de Walle, Dominique & Ren Mu, 2007. "Fungibility and the flypaper effect of project aid : micro-evidence for Vietnam," Policy Research Working Paper Series 4133, The World Bank.
- Lisa Barrow & Cecilia Elena Rouse, 2002.
"Using Market Valuation to Assess Public School Spending,"
NBER Working Papers
9054, National Bureau of Economic Research, Inc.
- Barrow, Lisa & Rouse, Cecilia Elena, 2004. "Using market valuation to assess public school spending," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1747-1769, August.
- 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.
- Stephan Litschig, 2011.
"Financing Local Development: Quasi-Experimental Evidence from Municipalities in Brazil, 1980-1991,"
Working Papers
510, Barcelona School of Economics.
- 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.
- 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.
- 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," IFS Working Papers W21/47, Institute for Fiscal Studies.
- 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," Working Papers 2021-055, Human Capital and Economic Opportunity Working Group.
- Malani, Anup & Holtzman, Phoebe & Imai, Kosuke & Kinnan, Cynthia & Miller, Morgen & Swaminathan, Shailender & Voena, Alessandra & Woda, Bartek & Conti, Gabriella, 2021. "Effect of Health Insurance in India: A Randomized Controlled Trial," IZA Discussion Papers 14913, Institute of Labor Economics (IZA).
- Caroline M. Hoxby, 1998.
"All School Finance Equalizations Are Not Created Equal,"
NBER Working Papers
6792, National Bureau of Economic Research, Inc.
- Caroline M. Hoxby, 2001. "All School Finance Equalizations are Not Created Equal," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 116(4), pages 1189-1231.
- Orkhan ISMAYILOV, 2016. "Flypaper Nonprofits: Crowding In And Crowding Out Effects Of Grants On Nonprofit Finance," Regional Science Inquiry, Hellenic Association of Regional Scientists, vol. 0(3), pages 77-87, December.
- Matz Dahlberg & Eva Mörk & Jørn Rattsø & Hanna Ågren, 2006. "Using a Discontinuous Grant to Identify the Effect of Grants on Local Taxes and Spending," CESifo Working Paper Series 1857, CESifo.
- Werck, Kristien & Heyndels, Bruno & Geys, Benny, 2007.
"The impact of central places on spatial spending patterns: evidence from Flemish local government cultural expenditures [Der Einfluss ‘Zentraler Orte’ auf räumliche Ausgabenmuster: eine empirische ,"
Discussion Papers, Research Unit: Market Processes and Governance
SP II 2007-10, WZB Berlin Social Science Center.
- Kristien Werck & Bruno Heyndels & Benny Geys, 2008. "The impact of ‘central places’ on spatial spending patterns: evidence from Flemish local government cultural expenditures," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 32(1), pages 35-58, March.
- Botond Kőszegi & Filip Matějka, 2020. "Choice Simplification: A Theory of Mental Budgeting and Naive Diversification [“Fungibility, Labels, and Consumption,”]," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(2), pages 1153-1207.
- Tae Ho Eom & William Duncombe & Phuong Nguyen-Hoang & John Yinger, 2014. "The Unintended Consequences of Property Tax Relief: New York’s STAR Program," Education Finance and Policy, MIT Press, vol. 9(4), pages 446-480, October.
- Congressional Budget Office, 2018. "Fiscal Substitution of Investment for Highway Infrastructure: Working Paper 2018-08," Working Papers 54371, Congressional Budget Office.
- Stuhler, Jan & Helm, Ines, 2021.
"The Dynamic Response of Municipal Budgets to Revenue Shocks,"
CEPR Discussion Papers
16137, C.E.P.R. Discussion Papers.
- Ines Helm & Jan Stuhler, 2021. "The Dynamic Response of Municipal Budgets to Revenue Shocks," CESifo Working Paper Series 9083, CESifo.
- Ines Helm & Jan Stuhler, 2024. "The Dynamic Response of Municipal Budgets to Revenue Shocks," American Economic Journal: Applied Economics, American Economic Association, vol. 16(4), pages 484-527, October.
- Helm, Ines & Stuhler, Jan, 2021. "The Dynamic Response of Municipal Budgets to Revenue Shocks," IZA Discussion Papers 14369, Institute of Labor Economics (IZA).
- Bordignon, Massimo & Gamalerio, Matteo & Turati, Gilberto, 2020. "Manager or professional politician? Local fiscal autonomy and the skills of elected officials," Regional Science and Urban Economics, Elsevier, vol. 83(C).
- Kakamu, Kazuhiko & Yunoue, Hideo & Kuramoto, Takashi, 2014. "Spatial patterns of flypaper effects for local expenditure by policy objective in Japan: A Bayesian approach," Economic Modelling, Elsevier, vol. 37(C), pages 500-506.
- Yihua Yu & Jing Wang & Xi Tian, 2016.
"Identifying the Flypaper Effect in the Presence of Spatial Dependence: Evidence from Education in China's Counties,"
Growth and Change, Wiley Blackwell, vol. 47(1), pages 93-110, March.
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- Thushyanthan Baskaran, 2016. "Intergovernmental Transfers, Local Fiscal Policy, and the Flypaper Effect: Evidence from a German State," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 72(1), pages 1-40, March.
- Daryna Grechyna, 2018. "Shall We Riot Too? The Geographical Neighbor Impact on Political Instability," Kyklos, Wiley Blackwell, vol. 71(4), pages 581-612, November.
- Albert Solé-Ollé, 2001. "Budget spillovers in a metropolitan area: typology and empirical evidence," Working Papers 2001/5, Institut d'Economia de Barcelona (IEB).
- Xu Lin & Lizi Wu, 2021. "Interdependence among mental health care providers: evidence from a spatial dynamic panel data model with interactive fixed effects," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 67(1), pages 131-165, August.
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- Johan Lundberg, 2014. "On the definition of W in empirical models of yardstick competition," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 52(2), pages 597-610, March.
- Jeong, Hanbat & Lee, Lung-fei, 2021. "Spatial dynamic game models for coevolution of intertemporal economic decision-making and spatial networks," Journal of Economic Dynamics and Control, Elsevier, vol. 129(C).
- José da Silva Costa & Armindo Cravalho, 2013. "Yardstick Competition among Portuguese Municipalities: The Case of Urban Property Tax (IMI)," FEP Working Papers 495, Universidade do Porto, Faculdade de Economia do Porto.
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- Claudio A. Agostini & Philip Brown & Xiaobo Zhang, 2016. "Special Section: China's Growing Trade and its Role to the World Economy," Pacific Economic Review, Wiley Blackwell, vol. 21(1), pages 13-31, February.
- D’Uva, Marcella, 2017. "Population and industrial pressure on local environmental expenditure in the Italian regions," Land Use Policy, Elsevier, vol. 69(C), pages 386-391.
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- Neophyta Empora, 2017. "Air pollution spillovers and U.S. state productivity growth," University of Cyprus Working Papers in Economics 06-2017, University of Cyprus Department of Economics.
- Susan E. Mayer & Leonard M. Lopoo & Lincoln H. Groves, 2016. "Government spending and the distribution of economic growth," Southern Economic Journal, John Wiley & Sons, vol. 83(2), pages 399-415, October.
- Guangqing Chi & Jun Zhu, 2008. "Spatial Regression Models for Demographic Analysis," Population Research and Policy Review, Springer;Southern Demographic Association (SDA), vol. 27(1), pages 17-42, February.
- Massimiliano Ferraresi, 2018. "Revisiting yardstick competition and spillover effects in in the new era of spatial econometrics: evidence from Italian cities," Working papers 69, Società Italiana di Economia Pubblica.
- Alessandro Crociata & Iacopo Odoardi & Massimiliano Agovino & Pier Luigi Sacco, 2020. "A missing link? Cultural capital as a source of human capital: evidence from Italian regional data," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 64(1), pages 79-109, February.
- Cizek, P. & Jacobs, J.P.A.M. & Ligthart, J.E. & Vrijburg, H., 2011. "GMM Estimation of Fixed Effects Dynamic Panel Data Models with Spatial Lag and Spatial Errors (Replaced by CentER DP 2015-003)," Other publications TiSEM b80cf367-c435-4f20-8e4c-8, Tilburg University, School of Economics and Management.
- Sole Olle, Albert, 2003. "Electoral accountability and tax mimicking: the effects of electoral margins, coalition government, and ideology," European Journal of Political Economy, Elsevier, vol. 19(4), pages 685-713, November.
- Marcelo Castro & Enlinson Mattos, 2021. "Measuring Fiscal Spillovers in Brazilian Municipalities," Public Finance Review, , vol. 49(2), pages 221-261, March.
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- Smith, Mark W, 1999. "Should we expect a race to the bottom in welfare benefits? Evidence from a multistate panel, 1979-1995," MPRA Paper 10125, University Library of Munich, Germany.
- 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.
- 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.
- Ergete Ferede & Shahidul Islam, 2016. "Block Grants and Education Expenditure," Public Finance Review, , vol. 44(5), pages 635-659, September.
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- 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.
- 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.
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- Tim Besley, 2002.
"Political institutions and policy choices: evidence from the United States,"
IFS Working Papers
W02/13, Institute for Fiscal Studies.
- 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.
- Alan J. Auerbach & James R. Hines Jr., 1988. "Investment Tax Incentives and Frequent Tax Reforms," NBER Working Papers 2492, National Bureau of Economic Research, Inc.
- 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.
- 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:
- Depta, Peter & Ravalli, Frank & Harding, Don, 1994. "Extended Measures of Investment and Saving," MPRA Paper 3319, University Library of Munich, Germany.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Haripriya Gundimeda, 2006. "The Value of Timber, Carbon, Fuelwood,and Non-Timber Forest Products in India's Forests," Working Papers id:516, eSocialSciences.
- 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.
- 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
- 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.
- 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.- James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
- 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.
- James R. Hines, Jr. & Lawrence H. Summers, 2009. "How Globalization Affects Tax Design," NBER Working Papers 14664, National Bureau of Economic Research, Inc.
- 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.
- 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.- 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.
- 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.
- James R. Hines Jr., 2004. "Do Tax Havens Flourish?," NBER Working Papers 10936, National Bureau of Economic Research, Inc.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- 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.
- Alan J. Auerbach & James R. Hines Jr., 2001. "Taxation and Economic Efficiency," NBER Working Papers 8181, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- James R. Hines, Jr., 1998. ""Tax Sparing" and Direct Investment in Developing Countries," NBER Working Papers 6728, National Bureau of Economic Research, Inc.
- 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:
- 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.
- 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.
- Chigozie Andy Ngwaba, 2023. "Corporate taxes and FDI in developing economies," International Economics and Economic Policy, Springer, vol. 20(4), pages 613-633, October.
- 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:
- 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.
- 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).
- 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.
- 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.
- 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.
- James R. Hines, Jr., 2000. "Nonprofit Business Activity and the Unrelated Business Income Tax," NBER Working Papers 6820, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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:
- Desbordes, Rodolphe & Wei, Shang-Jin, 2014.
"The effects of financial development on foreign direct investment,"
Policy Research Working Paper Series
7065, The World Bank.
- Desbordes, Rodolphe & Wei, Shang-Jin, 2017. "The effects of financial development on foreign direct investment," Journal of Development Economics, Elsevier, vol. 127(C), pages 153-168.
- Rodolphe Desbordes & Shang-Jin Wei, 2017. "The Effects of Financial Development on Foreign Direct Investment," NBER Working Papers 23309, National Bureau of Economic Research, Inc.
- 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.
- Tristan Auvray & Joel Rabinovich, 2019.
"The financialisation–offshoring nexus and the capital accumulation of US non-financial firms,"
Post-Print
hal-02064453, HAL.
- Tristan Auvray & Joel Rabinovich, 2019. "The financialisation–offshoring nexus and the capital accumulation of US non-financial firms," Cambridge Journal of Economics, Cambridge Political Economy Society, vol. 43(5), pages 1183-1218.
- Tristan Auvray & Joel Rabinovich, 2017. "The financialisation-offshoring nexus and the capital accumulation of U.S. nonfinancial firms," Working Papers hal-01492373, HAL.
- 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.
- Ryan Monarch & Jooyoun Park & Jagadeesh Sivadasan, 2013.
"Gains from Offshoring? Evidence from U.S. Microdata,"
Working Papers
13-20, Center for Economic Studies, U.S. Census Bureau.
- Monarch, Ryan & Park, Jooyoun & Sivadasan, Jagadeesh, 2013. "Gains from Offshoring? Evidence from U.S. Microdata," Working Papers 635, Research Seminar in International Economics, University of Michigan.
- 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.).
- 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.
- Nobuaki Yamashita & Kyoji Fukao, 2009.
"Expansion Abroad and Jobs at Home - Evidence from Japanese Multinational Enterprises,"
Macroeconomics Working Papers
22707, East Asian Bureau of Economic Research.
- 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.
- Yamashita, Nobuaki & Fukao, Kyoji, 2010. "Expansion abroad and jobs at home: Evidence from Japanese multinational enterprises," Japan and the World Economy, Elsevier, vol. 22(2), pages 88-97, March.
- 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.
- Luigi Infante & Tatiana Cesaroni & Riccardo De Bonis, 2020.
"Firms' financial surpluses in advanced economies: the role of net foreign direct investments,"
IFC Bulletins chapters, in: Bank for International Settlements (ed.), Using financial accounts, volume 51,
Bank for International Settlements.
- Tatiana Cesaroni & Riccardo Bonis & Luigi Infante, 2018. "Firms’ financial surpluses in advanced economies: the role of net foreign direct investments," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 35(3), pages 1055-1080, December.
- 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.
- Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1997.
"Inflation and the User Cost of Capital: Does Inflation Still Matter?,"
NBER Working Papers
6046, National Bureau of Economic Research, Inc.
- 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.
- Schnitzer, Monika & Buch, Claudia & Arndt, Christian, 2007.
"FDI and Domestic Investment: An Industry-Level View,"
CEPR Discussion Papers
6464, C.E.P.R. Discussion Papers.
- 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.
- Arndt, Christian & Buch, Claudia M. & Schnitzer, Monika, 2007. "FDI and Domestic Investment: An Industry-Level View," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 212, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- Arndt, Christian & Buch, Claudia M. & Schnitzer, Monika, 2010. "FDI and Domestic Investment: An Industry-Level View," Munich Reprints in Economics 20186, University of Munich, Department of Economics.
- 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.
- Islam, Monirul & Tareque, Mohammad & , Abu N.M. Wahid & Alam, Md. Mahmudul & Sohag, Kazi, 2022. "Do The Inward And Outward Foreign Direct Investments Spur Domestic Investment In Bangladesh? A Counterfactual Analysis," OSF Preprints 9mfyz, Center for Open Science.
- 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.
- Goldbach, Stefan & Nagengast, Arne J. & Steinmüller, Elias & Wamser, Georg, 2017. "The effect of investing abroad on investment at home: On the role of technology, tax savings, and internal capital markets," Discussion Papers 14/2017, Deutsche Bundesbank.
- 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.
- René Belderbos & Kyoji Fukao & Keiko Ito & Wilko Letterie, 2013.
"Global Fixed Capital Investment by Multinational Firms,"
Economica, London School of Economics and Political Science, vol. 80(318), pages 274-299, April.
- 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).
- 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.
- Julian Emami Namini & Enrico Pennings, 2009. "Horizontal Multinational Firms, Vertical Multinational Firms and Domestic Investment," Tinbergen Institute Discussion Papers 09-004/2, Tinbergen Institute.
- 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.
- 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.
- 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.
- Peter A. Diamond & Emmanuel Saez, 2011. "The Case for a Progressive Tax: From Basic Research to Policy Recommendations," CESifo Working Paper Series 3548, CESifo.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Teresa Sastre & Laura Heras Recuero, 2019. "Domestic and foreign investment in advanced economies. The role of industry integration," Working Papers 1933, Banco de España.
- 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.
- Desbordes, Rodolphe & Wei, Shang-Jin, 2014.
"The effects of financial development on foreign direct investment,"
Policy Research Working Paper Series
7065, The World Bank.
- 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:
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
- 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.
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- 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.
- Kenneth A. Froot & James R. Hines, Jr., 1994. "Interest Allocation Rules, Financing Patterns, and the Operations of U.S. Multinationals," NBER Working Papers 4924, National Bureau of Economic Research, Inc.
- 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:
- 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.
- 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.
- 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.
- 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.
- Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
- Athukorala, Prema-chandra & Kohpaiboon, Archanun, 2010.
"Globalization of R&D by US-based multinational enterprises,"
Research Policy, Elsevier, vol. 39(10), pages 1335-1347, December.
- 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.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- James R. Hines Jr., 2004.
"Do Tax Havens Flourish?,"
NBER Working Papers
10936, National Bureau of Economic Research, Inc.
- 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.
- 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).
- 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.
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2014.
"Corporate taxation and the quality of research and development,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," FZID Discussion Papers 66-2013, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate Taxation and the Quality of Research and Development," CESifo Working Paper Series 4139, CESifo.
- 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.
- 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.
- Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
- 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.
- Ryuhei Wakasugi & Banri Ito, 2007. "The Effects of Stronger Intellectual Property Rights on Technology Transfer: Evidence from Japanese Firm-level Data," KIER Working Papers 632, Kyoto University, Institute of Economic Research.
- 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.
- Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
- 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.
- 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).
- Belderbos, Rene & Ito, Banri & Wakasugi, Ryuhei, 2008. "Intra-firm technology transfer and R&D in foreign affiliates: Substitutes or complements? Evidence from Japanese multinational firms," Journal of the Japanese and International Economies, Elsevier, vol. 22(3), pages 310-319, September.
- Randall Morck, 2005.
"How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179,
National Bureau of Economic Research, Inc.
- Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
- Morck, Randall, 2006. "How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," CEI Working Paper Series 2005-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- Kollias, Iraklis & Marjit, Sugata & Michelacakis, Nickolas, 2017.
"Public Investment, Taxation and Transfer of Technology,"
MPRA Paper
78853, University Library of Munich, Germany.
- Iraklis KOLLIAS & Sugata MARJIT & Nickolas J. MICHELACAKIS, 2019. "Public Investment, Taxation And Transfer Of Technology," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 90(3), pages 441-456, September.
- Seitz, Michael & Watzinger, Martin, 2017.
"Contract enforcement and R&D investment,"
Research Policy, Elsevier, vol. 46(1), pages 182-195.
- Watzinger, Martin & Seitz, Michael, 2013. "Contract Enforcement and R&D Investment," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79773, Verein für Socialpolitik / German Economic Association.
- Seitz, Michael & Watzinger, Martin, 2017. "Contract enforcement and R&D investment," Munich Reprints in Economics 55052, University of Munich, Department of Economics.
- 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.
- 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.
- Russell Thomson, 2009. "Tax Policy and the Globalisation of R&D," Departmental Working Papers 2009-03, The Australian National University, Arndt-Corden Department of Economics.
- Eduardo Morales & Kamran Bilir, 2015. "The Impact of Innovation in the Multinational Firm," 2015 Meeting Papers 238, Society for Economic Dynamics.
- L. Kamran Bilir & Eduardo Morales, 2016. "Innovation in the Global Firm," NBER Working Papers 22160, National Bureau of Economic Research, Inc.
- Thomas A. Gresik, 2001. "The Taxing Task of Taxing Transnationals," Journal of Economic Literature, American Economic Association, vol. 39(3), pages 800-838, September.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- James R. Hines, Jr. & R. Glenn Hubbard, 1989. "Coming Home to America: Dividend Repatriations by U.S. Multinationals," NBER Working Papers 2931, National Bureau of Economic Research, Inc.
- 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.
- 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:
- 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.
- Alberto Giovannini & James R. Hines, Jr., 1990. "Capital Flight and Tax Competition: Are There Viable Solutions to Both Problems?," NBER Working Papers 3333, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Joosung Jun, 1989. "What is the Marginal Source of Funds for Foreign Investment?," NBER Working Papers 3064, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- 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.
- 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:
- 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.
- Alan J. Auerbach & James M. Poterba, 1987. "Tax-Loss Carryforwards and Corporate Tax Incentives," NBER Chapters, in: Taxes and Capital Formation, pages 89-92, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & James M. Poterba, 1986. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Working Papers 1863, National Bureau of Economic Research, Inc.
- Alan J. Auerbach & James M. Poterba, 1986. "Tax Loss Carryforwards and Corporate Tax Incentives," Working papers 413, Massachusetts Institute of Technology (MIT), Department of Economics.
- 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.
- Richard K. Green & Michelle J. White, 1994.
"Measuring the Benefits of Homeowning: Effects on Children,"
Wisconsin-Madison CULER working papers
94-05, University of Wisconsin Center for Urban Land Economic Research.
- 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.
- 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.
- Mihir Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," NBER Working Papers 10153, National Bureau of Economic Research, Inc.
- Mihir A. Desai & William M. Gentry, 2003. "The Character and Determinants of Corporate Capital Gains," Department of Economics Working Papers 2003-04, Department of Economics, Williams College.
- 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.
- Don Fullerton & James B. Mackie, 1988. "Economic Efficiency in Recent Tax Reform History: Policy Reversals or Consistent Improvements?," NBER Working Papers 2593, National Bureau of Economic Research, Inc.
- Skinner, Jonathan, 1989.
"Housing wealth and aggregate saving,"
Regional Science and Urban Economics, Elsevier, vol. 19(2), pages 305-324, May.
- Jonathan Skinner, 1989. "Housing Wealth and Aggregate Saving," NBER Working Papers 2842, National Bureau of Economic Research, Inc.
- 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.
- James R. Hines Jr., 2002.
"On the Timeliness of Tax Reform,"
NBER Working Papers
8909, National Bureau of Economic Research, Inc.
- Hines, James Jr., 2004. "On the timeliness of tax reform," Journal of Public Economics, Elsevier, vol. 88(5), pages 1043-1059, April.
- Edward L. Glaeser & Jesse M. Shapiro, 2002.
"The Benefits of the Home Mortgage Interest Deduction,"
NBER Working Papers
9284, National Bureau of Economic Research, Inc.
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- Andrew Coleman, 2008. "Tax, Credit Constraints, and the Big Costs of Small Inflation," Working Papers 08_14, Motu Economic and Public Policy Research.
- Alan J. Auerbach & David Reishus, 1987.
"The Effects of Taxation on the Merger Decision,"
NBER Working Papers
2192, National Bureau of Economic Research, Inc.
- 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.
- Andrew B. Lyon, 1989. "Did ACRS Really Cause Stock Prices to Fall?," NBER Working Papers 2990, National Bureau of Economic Research, Inc.
- 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.
- Lawrence H. Goulder & Philippe Thalmann, 1990. "Approaches to Efficient Capital Taxation: Leveling the Playing Field vs.Living by the Golden Rule," NBER Working Papers 3559, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- Fullerton, Don & Henderson, Yolanda Kodrzycki, 1989. "The Marginal Excess Burden of Different Capital Tax Instruments," The Review of Economics and Statistics, MIT Press, vol. 71(3), pages 435-442, August.
- Cui, Wei & Hicks, Jeffrey & Xing, Jing, 2022.
"Cash on the table? Imperfect take-up of tax incentives and firm investment behavior,"
Journal of Public Economics, Elsevier, vol. 208(C).
- 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.
- Don Fullerton & Andrew B. Lyon, 1987.
"Tax Neutrality and Intangible Capital,"
NBER Working Papers
2430, National Bureau of Economic Research, Inc.
- 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.
- Jorgenson, Dale W & Yun, Kun-Young, 1990.
"Tax Reform and U.S. Economic Growth,"
Journal of Political Economy, University of Chicago Press, vol. 98(5), pages 151-193, October.
- Jorgenson, Dale W. & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Scholarly Articles 3403059, Harvard University Department of Economics.
- Andrew Narwold, 2004. "Ownership of Residential Rental Property in Regional Housing Markets," ERSA conference papers ersa04p494, European Regional Science Association.
- 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.
- Andrew A. Samwick, 1995. "Tax Shelters and Passive Losses After the Tax Reform Act of 1986," NBER Working Papers 5171, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Ms. Evridiki Tsounta, 2011. "Home Sweet Home: Government's Role in Reaching the American Dream," IMF Working Papers 2011/191, International Monetary Fund.
- 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.
- 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.
- Alan J. Auerbach & James R. Hines, Jr., 1987. "Anticipated Tax Changes and the Timing of Investment," NBER Chapters, in: Taxes and Capital Formation, pages 85-92, National Bureau of Economic Research, Inc.
See citations under working paper version above.- 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.
- 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.
- 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.
Books
- 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, January.
Cited by:
- 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).
- 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, January.
Cited by:
- 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.
- Brülhart, Marius & Parchet, Raphael, 2011. "Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland," CEPR Discussion Papers 8665, C.E.P.R. Discussion Papers.
- Andreas Haufler & Marco Runkel, 2008.
"Firms' financial choices and thin capitalization rules under corporate tax competition,"
Working Papers
0815, Oxford University Centre for Business Taxation.
- Andreas Haufler & Marco Runkel, 2008. "Firms’ Financial Choices and Thin Capitalization Rules under Corporate Tax Competition," CESifo Working Paper Series 2429, CESifo.
- Haufler, Andreas & Runkel, Marco, 2012. "Firms' financial choices and thin capitalization rules under corporate tax competition," European Economic Review, Elsevier, vol. 56(6), pages 1087-1103.
- Haufler, Andreas & Runkel, Marco, 2012. "Firms’ financial choices and thin capitalization rules under corporate tax competition," Munich Reprints in Economics 20421, University of Munich, Department of Economics.
- Matthias Krapf & David Staubli, 2020. "The Corporate Elasticity of Taxable Income: Event Study Evidence from Switzerland," CESifo Working Paper Series 8715, CESifo.
- 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.
- Dominika Langenmayr & Andreas Hau fler & Christian J. Bauer, 2013.
"Should tax policy favour high or low productivity firms?,"
Working Papers
1308, Oxford University Centre for Business Taxation.
- 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.
- Dominika Langenmayr & Andreas Haufler & Christian Josef Bauer, 2012. "Should Tax Policy Favor High- or Low-Productivity Firms?," CESifo Working Paper Series 4034, CESifo.
- Langenmayr, Dominika & Haufler, Andreas & Bauer, Christian J., 2012. "Should tax policy favor high- or low-productivity firms?," Discussion Papers in Economics 14277, University of Munich, Department of Economics.
- Dominika Langenmayr & Andreas Haufler & Christian J. Bauer, 2012. "Should tax policy favor high- or low-productivity firms?," Working Papers 130, Bavarian Graduate Program in Economics (BGPE).
- 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.
- Clemens Sialm, 2009. "Tax Changes and Asset Pricing," American Economic Review, American Economic Association, vol. 99(4), pages 1356-1383, September.
- 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.
- Haufler, Andreas & Wooton, Ian, 2010. "Competition for firms in an oligopolistic industry: The impact of economic integration," Journal of International Economics, Elsevier, vol. 80(2), pages 239-248, March.
- Michel Aglietta & Virginie Coudert, 2016.
"Trump and the Dollar in the Refection of History,"
Working Papers
hal-01671414, HAL.
- Michel Aglietta & Virginie Coudert, 2017. "Trump and the Dollar in the Reflection of History," CEPII Policy Brief 2017-17, CEPII research center.
- 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.
- 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.
- 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.
- Braguinsky, Serguey & Mityakov, Sergey, 2015.
"Foreign corporations and the culture of transparency: Evidence from Russian administrative data,"
Journal of Financial Economics, Elsevier, vol. 117(1), pages 139-164.
- Serguey Braguinsky & Sergey Mityakov, 2011. "Foreign Corporations and the Culture of Transparency: Evidence from Russian Administrative Data," NBER Chapters, in: Causes and Consequences of Corporate Culture, pages 139-164, National Bureau of Economic Research, Inc.
- 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.
- Steven J. Davis & R. Jason Faberman & John Haltiwanger & Ron Jarmin & Javier Miranda, 2008.
"Business Volatility, Job Destruction, and Unemployment,"
NBER Working Papers
14300, National Bureau of Economic Research, Inc.
- Steven J. Davis & R. Jason Faberman & John Haltiwanger & Ron S. Jarmin & Javier Miranda, 2007. "Business volatility, job destruction and unemployment," Proceedings, Federal Reserve Bank of San Francisco, issue Nov.
- 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.
- Steven Davis & R Jason Faberman & John Haltiwanger & Ron Jarmin & Javier Miranda, 2008. "Business Volatility, Job Destruction, and Unemployment," Working Papers 08-26, Center for Economic Studies, U.S. Census Bureau.
- James Alm, 2015.
"Analyzing and Reforming Tunisia's Tax System,"
Commitment to Equity (CEQ) Working Paper Series
34, Tulane University, Department of Economics.
- James Alm, 2015. "Analyzing and Reforming Tunisia's Tax System," Working Papers 1515, Tulane University, Department of Economics.
- 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.
- Raj Chetty, 2008.
"Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance,"
NBER Working Papers
13844, National Bureau of Economic Research, Inc.
- Raj Chetty, 2009. "Is the Taxable Income Elasticity Sufficient to Calculate Deadweight Loss? The Implications of Evasion and Avoidance," American Economic Journal: Economic Policy, American Economic Association, vol. 1(2), pages 31-52, August.
- 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.
- 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.
- Epstein, Brendan & Mukherjee, Rahul & Ramnath, Shanthi, 2016.
"Taxes and international risk sharing,"
Journal of International Economics, Elsevier, vol. 102(C), pages 310-326.
- 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.).
- 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.
- Gilbert E. Metcalf, 2014.
"Using the Tax System to Address Competition Issues with a Carbon Tax,"
Discussion Papers Series, Department of Economics, Tufts University
0789, Department of Economics, Tufts University.
- Gilbert E. Metcalf, 2014. "Using the Tax System to Address Competition Issues With a Carbon Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 67(4), pages 779-806, December.
- Metcalf, Gilbert E., 2013. "Using the Tax System To Address Competition Issues with a Carbon Tax," RFF Working Paper Series dp-13-30, Resources for the Future.
- 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.
- Annette Alstadsæter & Erik Fjaerli, 2009.
"Neutral Taxation of Shareholder Income? Corporate Responses to an Announced Dividend Tax,"
CESifo Working Paper Series
2530, CESifo.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.).
- Gene Amromin & Paul Harrison & Steven Sharpe, 2008. "How Did the 2003 Dividend Tax Cut Affect Stock Prices?," Financial Management, Financial Management Association International, vol. 37(4), pages 625-646, December.
- Gene Amromin & Paul Harrison & Steven A. Sharpe, 2006. "How did the 2003 dividend tax cut affect stock prices?," Working Paper Series WP-06-17, Federal Reserve Bank of Chicago.
- 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.
- Doina Radulescu & Michael Stimmelmayr & Doina Maria Radulescu, 2008. "The Welfare Loss from Differential Taxation of Sectors in Germany," CESifo Working Paper Series 2423, CESifo.
- Hasseldine, John & Morris, Gregory, 2013. "Corporate social responsibility and tax avoidance: A comment and reflection," Accounting forum, Elsevier, vol. 37(1), pages 1-14.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017.
"Banks Defy Gravity in Tax Havens,"
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hal-03101505, HAL.
- Delatte, Anne-Laure & Capelle-Blancard, Gunther & Bouvatier, Vincent, 2018. "Banks Defy Gravity in Tax Havens," CEPR Discussion Papers 12222, C.E.P.R. Discussion Papers.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-03101505, HAL.
- Vincent Bouvatier & Gunther Capelle-Blancard & Anne-Laure Delatte, 2017. "Banks Defy Gravity in Tax Havens," Working Papers 2017-16, CEPII research center.
- Bev Dahlby & Ergete Ferede, 2012. "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 844-883, December.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2017.
"Do Dividend Taxes Affect Corporate Investment?,"
NBER Chapters, in: Personal Income Taxation and Household Behavior (TAPES),
National Bureau of Economic Research, Inc.
- Annette Alstadsæter & Martin Jacob & Roni Michaely, 2014. "Do Dividend Taxes Affect Corporate Investment?," CESifo Working Paper Series 4931, CESifo.
- Alstadsæter, Annette & Jacob, Martin, 2014. "Do dividend taxes affect corporate investment?," arqus Discussion Papers in Quantitative Tax Research 172, arqus - Arbeitskreis Quantitative Steuerlehre.
- Alstadsæter, Annette & Jacob, Martin & Michaely, Roni, 2017. "Do dividend taxes affect corporate investment?," Journal of Public Economics, Elsevier, vol. 151(C), pages 74-83.
- 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.
- Saez, Emmanuel & Chetty, Raj, 2010. "Dividend and Corporate Taxation in an Agency Model of the Firm," Scholarly Articles 9748526, Harvard University Department of Economics.
- Ken Klassen, 2016. "Auditing the Auditors: Tax Auditors' Assessments and Incentives," e-briefs 234, C.D. Howe Institute.
- 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.
- 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.
- 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.
- 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.
- aus dem Moore, Nils, 2014.
"Corporate Taxation and Investment: Evidence from the Belgian ACE Reform,"
Ruhr Economic Papers
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- Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2003. "Vertical Production Networks in Multinational Firms," NBER Working Papers 9723, National Bureau of Economic Research, Inc.
- Gordon H. Hanson & Raymond J. Mataloni & Matthew J. Slaughter, 2005. "Vertical Production Networks in Multinational Firms," The Review of Economics and Statistics, MIT Press, vol. 87(4), pages 664-678, November.
- 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.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- Mihir A. Desai & C. Fritz Foley & James R. Hines Jr., 2001.
"Repatriation Taxes and Dividend Distortions,"
NBER Working Papers
8507, National Bureau of Economic Research, Inc.
- 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.
- 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.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00270515, HAL.
- Agnès Bénassy-Quéré & Lionel Fontagné & Amina Lahreche-Révil, 2005. "How Does FDI React to Corporate Taxation?," Post-Print hal-00270515, HAL.
- Hines Jr., James R., 2010.
"Income misattribution under formula apportionment,"
European Economic Review, Elsevier, vol. 54(1), pages 108-120, January.
- James R. Hines, Jr., 2009. "Income Misattribution under Formula Apportionment," NBER Working Papers 15185, National Bureau of Economic Research, Inc.
- Wong, Kit Pong, 2006. "Foreign direct investment and forward hedging," Journal of Multinational Financial Management, Elsevier, vol. 16(5), pages 459-474, December.
- 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.
- 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).
- James R. Hines Jr., 2004.
"Do Tax Havens Flourish?,"
NBER Working Papers
10936, National Bureau of Economic Research, Inc.
- 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.
- 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).
- Karkinsky, Tom & Riedel, Nadine, 2012.
"Corporate taxation and the choice of patent location within multinational firms,"
Journal of International Economics, Elsevier, vol. 88(1), pages 176-185.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," Working Papers 0914, Oxford University Centre for Business Taxation.
- Tom Karkinsky & Nadine Riedel, 2009. "Corporate Taxation and the Choice of Patent Location within Multinational Firms," CESifo Working Paper Series 2879, CESifo.
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2014.
"Corporate taxation and the quality of research and development,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 694-719, August.
- Ernst, Christof & Richter, Katharina & Riedel, Nadine, 2013. "Corporate taxation and the quality of research and development," FZID Discussion Papers 66-2013, University of Hohenheim, Center for Research on Innovation and Services (FZID).
- 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.
- Christof Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate Taxation and the Quality of Research and Development," CESifo Working Paper Series 4139, CESifo.
- Céline Azemar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007.
"Do tax sparing agreements contribute to the attraction of FDI in developing countries?,"
Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers)
halshs-00310534, HAL.
- Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2007. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(5), pages 543-562, October.
- Céline Azémar & Rodolphe Desbordes & Jean-Louis Mucchielli, 2004. "Do tax sparing agreements contribute to the attraction of FDI in developing countries?," Cahiers de la Maison des Sciences Economiques bla04047, Université Panthéon-Sorbonne (Paris 1).
- 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.
- 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.
- Neumayer, Eric, 2007. "Do double taxation treaties increase foreign direct investment to developing countries?," LSE Research Online Documents on Economics 3054, London School of Economics and Political Science, LSE Library.
- Anna Gumpert & James R. Hines, Jr. & Monika Schnitzer, 2011.
"The Use of Tax Havens in Exemption Regimes,"
NBER Working Papers
17644, National Bureau of Economic Research, Inc.
- Gumpert, Anna & Hines, James R. & Schnitzer, Monika, 2011. "The use of tax havens in exemption regimes," Discussion Paper Series 1: Economic Studies 2011,30, Deutsche Bundesbank.
- 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.
- Gumpert, Anna & Hines Jr., James R. & Schnitzer, Monika, 2012. "The use of tax havens in exemption regimes," Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems 381, Free University of Berlin, Humboldt University of Berlin, University of Bonn, University of Mannheim, University of Munich.
- 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.
- Christoph Ernst & Katharina Richter & Nadine Riedel, 2013. "Corporate taxation and the quality of research & development," Working Papers 1301, Oxford University Centre for Business Taxation.
- 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.
- 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.
- 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.
- 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.
- 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.
- Dhammika Dharmapala, 2014.
"What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature,"
Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 421-448, December.
- 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.
- Dean Yang, 2008.
"Can Enforcement Backfire? Crime Displacement in the Context of Customs Reform in the Philippines,"
The Review of Economics and Statistics, MIT Press, vol. 90(1), pages 1-14, February.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Davies, Ronald B. & Norbäck, Pehr-Johan & Tekin-Koru, Ayça, 2010. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," Working Paper Series 833, Research Institute of Industrial Economics.
- Davies, Ronald & Norback, Pehr-Johan & Tekin-Koru, Ayca, 2007. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," MPRA Paper 6031, University Library of Munich, Germany.
- Ronald B. Davies & Pehr‐Johan Norbäck & Ayça Tekin‐Koru, 2009. "The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata," The World Economy, Wiley Blackwell, vol. 32(1), pages 77-110, January.
- 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.
- Stacie Beck & Alexis Chaves, 2011. "The Impacts of Various Taxes on Foreign Direct Investment," Working Papers 11-18, University of Delaware, Department of Economics.
- 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.
- Céline Azémar & Dhammika Dharmapala, 2016. "Tax Sparing, FDI, and Foreign Aid: Evidence from Territorial Tax Reforms," CESifo Working Paper Series 5874, CESifo.
- Makoto Hasegawa, 2019.
"Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals,"
KIER Working Papers
1016, Kyoto University, Institute of Economic Research.
- Makoto Hasegawa, 2023. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," National Tax Journal, University of Chicago Press, vol. 76(4), pages 771-804.
- Makoto HASEGAWA, 2022. "Territorial Tax Reform and Profit Shifting by US and Japanese Multinationals," Discussion papers e-22-007, Graduate School of Economics , Kyoto University.
- 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.
- 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.
- Mr. Thomas Dalsgaard, 2008. "Japan’s Corporate Income Tax—Overview and Challenges," IMF Working Papers 2008/070, International Monetary Fund.
- 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.
- 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.
- 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).
- 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.
- Rosanne Altshuler & Timothy J. Goodspeed, 2015.
"Follow the Leader? Evidence on European and US Tax Competition,"
Public Finance Review, , vol. 43(4), pages 485-504, July.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- James R. Hines, Jr., 2000.
"International Taxation and Multinational Activity,"
NBER Books,
National Bureau of Economic Research, Inc, number hine00-1.
Cited by:
- Rosanne Altshuler & Harry Grubert, 2001.
"Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy,"
NBER Working Papers
8144, National Bureau of Economic Research, Inc.
- Rosanne Altshuler & Harry Grubert, 2002. "Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy," Departmental Working Papers 200009, Rutgers University, Department of Economics.
- Altshuler, Rosanne & Grubert, Harry, 2003. "Repatriation taxes, repatriation strategies and multinational financial policy," Journal of Public Economics, Elsevier, vol. 87(1), pages 73-107, January.
- 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.
- Jennifer C. Gravelle, 2010. "Corporate Tax Incidence: Review of General Equilibrium Estimates and Analysis: Working Paper 2010-03," Working Papers 21486, Congressional Budget Office.
- 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.
- 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.
- 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.
- Hanlon, Michelle & Heitzman, Shane, 2010. "A review of tax research," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 127-178, December.
- 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.
- 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.
- Hayato Kato, 2017.
"Lobbying and Tax Competition in an Oligopolistic Industry: A Reverse Home Market Effect,"
Keio-IES Discussion Paper Series
2017-028, Institute for Economics Studies, Keio University.
- 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.
- 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.
- Jason M. DeBacker & Bradley T. Heim & Anh Tran, 2012.
"Importing Corruption Culture from Overseas: Evidence from Corporate Tax Evasion in the United States,"
NBER Working Papers
17770, National Bureau of Economic Research, Inc.
- 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.
- DeBacker, Jason & Heim, Bradley T. & Tran, Anh, 2015. "Importing corruption culture from overseas: Evidence from corporate tax evasion in the United States," Journal of Financial Economics, Elsevier, vol. 117(1), pages 122-138.
- 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.
- 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).
- Vikas Dixit, 2014. "Relation between Trade Openness, Capital Openness and Government Size in India," Foreign Trade Review, , vol. 49(1), pages 1-29, February.
- 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.
- 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).
- 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.
- 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.
- 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.
- Rosanne Altshuler & Harry Grubert, 2001.
"Repatriation Taxes, Repatriation Strategies and Multinational Financial Policy,"
NBER Working Papers
8144, National Bureau of Economic Research, Inc.
- Martin Feldstein & James R. Hines Jr. & R. Glenn Hubbard, 1995.
"Taxing Multinational Corporations,"
NBER Books,
National Bureau of Economic Research, Inc, number feld95-1.
Cited by:
- Qing Hong & Michael Smart, 2006.
"In praise of tax havens: International tax planning and foreign direct investment,"
Working Papers
tecipa-265, University of Toronto, Department of Economics.
- Qing Hong & Michael Smart, 2007. "In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment," CESifo Working Paper Series 1942, CESifo.
- Hong, Qing & Smart, Michael, 2010. "In praise of tax havens: International tax planning and foreign direct investment," European Economic Review, Elsevier, vol. 54(1), pages 82-95, January.
- Desai, Mihir A. & Hines, James R. Jr., 2002.
"Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions,"
National Tax Journal, National Tax Association;National Tax Journal, vol. 55(3), pages 409-440, September.
- Mihir A. Desai & James R. Hines Jr., 2002. "Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions," NBER Working Papers 9057, National Bureau of Economic Research, Inc.
- 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.
- Desai, Mihir A. & Foley, C. Fritz & Hines, James Jr., 2004.
"Foreign direct investment in a world of multiple taxes,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2727-2744, December.
- Mihir A. Desai & James R. Hines Jr., 2001. "Foreign Direct Investment in a World of Multiple Taxes," NBER Working Papers 8440, National Bureau of Economic Research, Inc.
- 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.
- Darrel Cohen & Kevin A. Hassett & R. Glenn Hubbard, 1997.
"Inflation and the User Cost of Capital: Does Inflation Still Matter?,"
NBER Working Papers
6046, National Bureau of Economic Research, Inc.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- Ryuhei Wakasugi & Banri Ito, 2007. "The Effects of Stronger Intellectual Property Rights on Technology Transfer: Evidence from Japanese Firm-level Data," KIER Working Papers 632, Kyoto University, Institute of Economic Research.
- Altshuler, Rosanne & Hubbard, R. Glenn, 2003.
"The effect of the tax reform act of 1986 on the location of assets in financial services firms,"
Journal of Public Economics, Elsevier, vol. 87(1), pages 109-127, January.
- Rosanne Altshuler & R. Glenn Hubbard, 2000. "The Effect of the Tax Reform Act of 1986 on the Location of Assets in Financial Services Firms," NBER Working Papers 7903, National Bureau of Economic Research, Inc.
- Heather Berry, 2018. "The Influence of Multiple Knowledge Networks on Innovation in Foreign Operations," Organization Science, INFORMS, vol. 29(5), pages 855-872, October.
- 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.
- 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).
- Belderbos, Rene & Ito, Banri & Wakasugi, Ryuhei, 2008. "Intra-firm technology transfer and R&D in foreign affiliates: Substitutes or complements? Evidence from Japanese multinational firms," Journal of the Japanese and International Economies, Elsevier, vol. 22(3), pages 310-319, September.
- Randall Morck, 2005.
"How to Eliminate Pyramidal Business Groups: The Double Taxation of Intercorporate Dividends and Other Incisive Uses of Tax Policy,"
NBER Chapters, in: Tax Policy and the Economy, Volume 19, pages 135-179,
National Bureau of Economic Research, Inc.
- Randall Morck, 2004. "How to Eliminate Pyramidal Business Groups - The Double Taxation of Inter-Corporate Dividends and Other Incisive Uses of Tax Policy," NBER Working Papers 10944, National Bureau of Economic Research, Inc.
- Morck, Randall, 2006. "How to Eliminate Pyramidal Business Groups: The Double Taxation of Inter-corporate Dividends and other Incisive Uses of Tax Policy," CEI Working Paper Series 2005-15, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University.
- 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.
- James R. Hines, Jr., 1997. "Taxed Avoidance: American Participation in Unsanctioned International Boycotts," NBER Working Papers 6116, National Bureau of Economic Research, Inc.
- Lindhe, T. & Sodersten, J. & Oberg, A., 2001.
"Economic Effects of Taxing Closed Corporations under a Dual Income Tax,"
Papers
2001:16, Uppsala - Working Paper Series.
- 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.
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