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Leveling the playing field : constraints on multinational profit shifting and the performance of national firms
Gauß, P.; Kortenhaus, M.; Riedel, Nadine; Simmler, Martin - In: Journal of public economics 234 (2024), pp. 1-16
Persistent link: https://www.econbiz.de/10015075541
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On the effects of anti-profit shifting regulations : a developing country perspective
Laudage, Sabine; Riedel, Nadine; Strohmaier, Kristina - In: Journal of public economics 235 (2024), pp. 1-8
Persistent link: https://www.econbiz.de/10015075588
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Unilateral tax reform : border adjusted taxes, cash flow taxes, and transfer pricing
Bond, Eric W.; Gresik, Thomas A. - In: Journal of public economics 184 (2020), pp. 1-17
Persistent link: https://www.econbiz.de/10012584098
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Transfer pricing rules and corporate tax competition
Elitzur, Ramy - In: Journal of public economics 60 (1996) 3, pp. 401-422
Persistent link: https://www.econbiz.de/10001334296
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Allowing firms to choose between separate accounting and formula apportionment taxation
Gresik, Thomas A. - In: Journal of public economics 138 (2016), pp. 32-42
Persistent link: https://www.econbiz.de/10011654406
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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
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Why pay more? : Corporate tax avoidance through transfer pricing in OECD countries
Bartelsman, Eric J.; Beetsma, Roel - In: Journal of public economics 87 (2003) 9/10, pp. 2225-2252
Persistent link: https://www.econbiz.de/10001798773
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Bequests and wealth taxation : Special issue ; [on May 15 - 17, 1998, a Conference on "Bequests and Wealth Taxation" was held under the auspices of the International Seminar in Pub...
Pestieau, Pierre (contributor) - In: Journal of public economics 79,1 (2000)
Persistent link: https://www.econbiz.de/10004682650
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Immobilizing corporate income shifting : Should it be safe to strip in the harbor?
Gresik, Thomas A.; Schindler, Dirk; Schjelderup, Guttorm - In: Journal of public economics 152 (2017), pp. 68-78
Persistent link: https://www.econbiz.de/10011823849
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Optimal regulation of MNEs and government revenues
Dasgupta, Sudipto - In: Journal of public economics 58 (1995) 2, pp. 215-234
Persistent link: https://www.econbiz.de/10001187368