Narrow search
Showing 1 - 10 of 552
Cover Image
An assessment of global formula apportionment
Mooij, Ruud A. de; Liu, Li; Prihardini, Dinar - In: National tax journal 74 (2021) 2, pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Cover Image
Taxing multinationals in the presence of internal capital markets
Köthenbürger, Marko; Stimmelmayr, Michael - In: Journal of public economics 138 (2016), pp. 58-71
Persistent link: https://www.econbiz.de/10011654419
Cover Image
Assessing profit shifting using country-by-country reports : a nonlinear response to tax rate differentials
Bratta, Barbara; Santomartino, Vera; Acciari, Paolo - In: National tax journal 77 (2024) 2, pp. 349-380
Persistent link: https://www.econbiz.de/10014633961
Cover Image
Tax competition in the presence of profit shifting
Mongrain, Steeve; Oh, David; Van Ypersele, Tanguy - In: Journal of public economics 224 (2023), pp. 1-11
Persistent link: https://www.econbiz.de/10014389067
Cover Image
The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
Cover Image
International profit shifting within multinationals : a multi-country perspective
Huizinga, Harry; Laeven, Luc - In: Journal of public economics 92 (2008) 5/6, pp. 1164-1182
Persistent link: https://www.econbiz.de/10003718138
Cover Image
Profit shifting and investment effects : the implications of zero-taxable profits
Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - In: Journal of public economics 173 (2019), pp. 96-112
Persistent link: https://www.econbiz.de/10012160518
Cover Image
The global minimum tax
Johannesen, Niels - In: Journal of public economics 212 (2022), pp. 1-8
Persistent link: https://www.econbiz.de/10013369743
Cover Image
Competition in business taxes and public services : are production-based taxes superior to capital taxes?
Gugl, Elisabeth; Zodrow, George R. - In: National tax journal 68 (2015), pp. 767-802
Persistent link: https://www.econbiz.de/10011588511
Cover Image
Fiscal competition and public debt
Janeba, Eckhard; Todtenhaupt, Maximilian - In: Journal of public economics 168 (2018), pp. 47-61
Persistent link: https://www.econbiz.de/10012036001