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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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Corporate taxes and intra-firm trade
Egger, Peter; Seidel, Tobias - In: European economic review : EER 63 (2013), pp. 225-242
Persistent link: https://www.econbiz.de/10010233871
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Attracting profit shifting or fostering innovation? : on patent boxes and R&D subsidies
Haufler, Andreas; Schindler, Dirk - In: European economic review : EER 155 (2023), pp. 1-28
Persistent link: https://www.econbiz.de/10014438915
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Foreign ownership and corporate income taxation : an empirical evaluation
Huizinga, Harry; Nicodème, Gaëtan - In: European economic review : EER 50 (2006) 5, pp. 1223-1244
Persistent link: https://www.econbiz.de/10003338861
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Company taxation and tax spillovers : separate accounting versus formula apportionment
Nielsen, Søren Bo; Raimondos-Møller, Pascalis; … - In: European economic review : EER 54 (2010) 1, pp. 121-132
Persistent link: https://www.econbiz.de/10003944524
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian - In: European economic review : EER 73 (2014), pp. 18-34
Persistent link: https://www.econbiz.de/10011342297
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A mechanism design approach to transfer pricing by the multinational firm
Stoughton, Neal M. - In: European economic review : EER 38 (1994) 1, pp. 143-170
Persistent link: https://www.econbiz.de/10001156073
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Firms' financial choices and thin capitalization rules under corporate tax competition
Haufler, Andreas; Runkel, Marco - In: European economic review : EER 56 (2012) 6, pp. 1087-1103
Persistent link: https://www.econbiz.de/10009696390
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Global corporate income tax competition, knowledge spillover, and growth
Maebayashi, Noritaka; Morimoto, Keiichi - In: European economic review : EER 164 (2024), pp. 1-35
Persistent link: https://www.econbiz.de/10015076236
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Income misattribution under formula apportionment
Hines, James R. - In: European economic review : EER 54 (2010) 1, pp. 108-120
Persistent link: https://www.econbiz.de/10003944516