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International profit shifting within multinationals : a multi-country perspective
Huizinga, Harry; Laeven, Luc - 2006
Persistent link: https://www.econbiz.de/10013446579
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Patent boxes design, patents location and local R&D
Alstadsæter, Annette; Barrios Cobos, Salvador; … - 2015
Patent boxes have been heavily debated for their role in corporate tax competition. This paper uses firm-level data for the period 2000-2011 for the top 2,000 corporate research and development (R&D) investors worldwide to consider the determinants of patent registration across a large sample of...
Persistent link: https://www.econbiz.de/10011983778
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Foreign ownership and corporate income taxation : an empirical evaluation
Huizinga, Harry - 2003
Persistent link: https://www.econbiz.de/10013446628
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Corporate tax competition and coordination in the European Union : what do we know? Where do we stand?
Nicodème, Gaëtan - 2006
Persistent link: https://www.econbiz.de/10003374676
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Computing effective corporate tax rates : comparisons and results
Nicodème, Gaëtan - 2001
Persistent link: https://www.econbiz.de/10013421164
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Sector and size effects on effective corporate taxation
Nicodème, Gaëtan - 2002
Persistent link: https://www.econbiz.de/10013446428
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Capital structure and international debt shifting
Huizinga, Harry - 2006
Persistent link: https://www.econbiz.de/10013446582
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Corporate tax policy, entrepreneurship and incorporation in the EU
Mooij, Ruud A. de - 2006
Persistent link: https://www.econbiz.de/10013446597