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Multinationals' income shifting decisions, taxes and intra-company transfers: empirically testing market valuation
Olibe, Kingsley O.; Strawser, Robert H.; Strawser, … - In: International Journal of Accounting and Finance 2 (2010) 1, pp. 84-112
This paper tests whether intra-company transfers, viewed as distinct from ordinary sales transactions by policy makers and tax regulators, are associated with share price. When a multinational firm (MNC) transfers its intermediate goods between the parent company and its foreign subsidiary, its...
Persistent link: https://www.econbiz.de/10008755354
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Corporate taxes and vertical tax externalities : evidence from narrative federal tax shocks
Reingewertz, Yaniv - In: Regional science & urban economics 68 (2018), pp. 84-97
Persistent link: https://www.econbiz.de/10012107221
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GST in select countries of the world : lessons for India
Bhasin, Rahul; Mittal, Anuraag - In: Vision : journal of Indian taxation 3 (2016) 2, pp. 81-91
Persistent link: https://www.econbiz.de/10011833354
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Optimal Federal Taxes with Public Inputs
Martínez, Diego - In: FinanzArchiv: Public Finance Analysis 64 (2008) 4, pp. 422-433
sharing taxes. Under these circumstances, the Nash equilibrium does not satisfy the condition for production efficiency in the …
Persistent link: https://www.econbiz.de/10005582161
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"Sakura" has not grown in a day : infrastructure investment and economic growth in Japan under different tax regimes
Apergis, Emmanuel; Apergēs, Nikolaos - In: Empirical economics : a journal of the Institute for … 57 (2019) 2, pp. 541-567
Persistent link: https://www.econbiz.de/10012056699
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Corporate Taxation, Multinational Enterprise and Economic Integration
Kind, Hans Jarle; Schjelderup, Guttorm; Ulltveit-Moe, … - C.E.P.R. Discussion Papers - 2001
equilibrium under SA, but leads to higher taxes in the Nash equilibrium under FA. …
Persistent link: https://www.econbiz.de/10005662026
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The Regional Distribution of Foreign Direct Investment in China
Wei, Yingqi; Liu, Xiaming; Parker, David; Vaidya, Kirit - In: Regional Studies 33 (1999) 9, pp. 857-867
WEI Y., LIU X., PARKER D. and VAIDYA K. (1999) The regional distribution of foreign direct investment in China, Reg …. Studies 33 , 857-867. This paper analyses the determinants of the regional distribution of both pledged and realized foreign … distribution of FDI and a number of regional characteristics. Provinces with a higher level of international trade, lower wage …
Persistent link: https://www.econbiz.de/10005638447
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Designing a revenue structure in local self-government entities in Poland : taxes versus grants
Guziejewska, Beata - In: Equilibrium : quarterly journal of economics and … 10 (2015) 3, pp. 45-63
Persistent link: https://www.econbiz.de/10011499140
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Local tax management in Spain : a study of the conditional efficiency of provincial tax agencies
Belmonte-Martin, Irene; Ortiz, Lidia; Polo, Cristina - In: Socio-economic planning sciences : the international … 78 (2021), pp. 1-12
Persistent link: https://www.econbiz.de/10013040762
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Building a theoretical framework to link local taxes and parental choice of education
Lin, Tin-Chun - In: Theoretical economics letters 6 (2016) 4, pp. 686-689
Persistent link: https://www.econbiz.de/10011582450