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1
Chapter 28 International taxation
Gordon, Roger H.
;
Hines, James R.
- In:
Handbook of public economics : volume 4
,
(pp. 1935-1995)
.
2002
The integration of
world
capital markets carries important implications for the design and impact of tax policies. This …
Persistent link: https://www.econbiz.de/10014024861
Saved in:
2
Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier
;
Janský, Petr
;
Tørsløv, Thomas
- In:
International tax and public finance
28
(
2021
)
6
,
pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
Saved in:
3
International differences in corporate taxation, foreign direct investment and tax revenue
Skeie, Øystein Bieltvedt
-
2017
This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems. The paper briefly reviews the literature on the tax sensitivity of FDI and uses a consensus...
Persistent link: https://www.econbiz.de/10011700134
Saved in:
4
Drivers of divestment decisions of multinational enterprises : a crosscountry firm-level perspective
Borga, Maria
;
Ibarlucea Flores, Perla
;
Sztajerowska, Monika
-
2020
Divestment by multinational enterprises is an important yet understudied phenomenon. The few available estimates indicate that about a fifth of all foreign affiliates are divested every five years. This paper presents the findings from a novel cross-country firm-level dataset with financial and...
Persistent link: https://www.econbiz.de/10012147280
Saved in:
5
Multinationals' sales and profit shifting in tax havens
Toubal, Farid
;
Laffitte, Sébastien
-
2021
Persistent link: https://www.econbiz.de/10012696671
Saved in:
6
Profit shifting frictions and the geography of multinational activity
Ferrari, Alessandro
;
Laffitte, Sébastien
;
Parenti, Mathieu
-
2023
Persistent link: https://www.econbiz.de/10013483287
Saved in:
7
Can tax competition boost demand? : causes and consequences of the global race to the bottom in corporate tax rates
Woodgate, Ryan
- In:
Review of Keynesian economics
8
(
2020
)
4
,
pp. 512-535
Persistent link: https://www.econbiz.de/10012425874
Saved in:
8
Investor valuations of Japan's adoption of a territorial tax regime : quantifying the direct and competitive effects of international tax reform
Bradley, Sebastien
;
Dauchy, Estelle
;
Hasegawa, Makoto
- In:
International tax and public finance
25
(
2018
)
3
,
pp. 581-630
Persistent link: https://www.econbiz.de/10012033106
Saved in:
9
Designing international tax reform : lessons from TCJA
Herzfeld, Mindy
- In:
International tax and public finance
28
(
2021
)
5
,
pp. 1163-1187
Persistent link: https://www.econbiz.de/10012703903
Saved in:
10
Japanese multinational corporations and corporate tax change
Jarallah, Shaif
;
Ben Ammar, Mouldi
;
Al-Kwifi, Osama Sam
- In:
Journal for global business advancement : JGBA
14
(
2021
)
6
,
pp. 732-749
Persistent link: https://www.econbiz.de/10013353165
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