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Tax Losses and Ex-Ante Offshore Transfer of Intellectual Property
Sharma, Rishi; Slemrod, Joel; Stimmelmayr, Michael - 2021
We develop a positive model of multinational firm behavior and analyze a firm’s incentive to transfer an intellectual property (IP) right of uncertain value offshore ex ante, i.e. before its success or failure is realized. With an asymmetric treatment of losses in the home country, the...
Persistent link: https://www.econbiz.de/10013214342
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The role of misconceptions in support for regressive tax reform
Slemrod, Joel - In: National tax journal 59 (2006) 1, pp. 57-76
Persistent link: https://www.econbiz.de/10003331853
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The distribution of income tax noncompliance
Johns, Andrew; Slemrod, Joel - In: National tax journal 63 (2010) 3, pp. 397-418
Persistent link: https://www.econbiz.de/10008748823
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The economics of corporate tax selfishness
Slemrod, Joel - In: National tax journal 57 (2004) 4, pp. 877-899
Persistent link: https://www.econbiz.de/10002576670
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Rhetoric and economics in the estate tax debate
Gale, William G.; Slemrod, Joel - In: National tax journal 54 (2001) 3, pp. 613-627
Persistent link: https://www.econbiz.de/10001620916
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Public disclosure of corporate tax return information : accounting, economics, and legal perspectives
Lenter, David; Slemrod, Joel; Shackelford, Douglas A. - In: National tax journal 56 (2003) 4, pp. 803-830
Persistent link: https://www.econbiz.de/10001891120
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Life and death questions about the estate and gift tax
Gale, William G.; Slemrod, Joel - In: National tax journal 53 (2000) 4,1, pp. 889-912
Persistent link: https://www.econbiz.de/10001547502
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Professional opinions about tax policy : 1994 and 1934
Slemrod, Joel - In: National tax journal 48 (1995) 1, pp. 121-147
Persistent link: https://www.econbiz.de/10001179518
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An economic perspective on tax evasion
Skinner, Jonathan - In: National tax journal 38 (1985) 3, pp. 345-353
Persistent link: https://www.econbiz.de/10001256792
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Rank reversals and the tax elasticity of capital gains realizations
Slemrod, Joel - In: National tax journal 42 (1989) 4, pp. 503-507
Persistent link: https://www.econbiz.de/10001084805