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Treasure Islands. (2010). Hines, James.
In: Journal of Economic Perspectives.
RePEc:aea:jecper:v:24:y:2010:i:4:p:103-26.

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  23. Does the use of tax haven subsidiaries by U.S. multinational corporations affect the cost of bank loans?. (2020). Obaydin, Ivan ; Richardson, Grant ; Taylor, Grantley.
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  24. Playing Easy or Playing Hard to Get: When and How to Attract FDI. (2020). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  33. Dirty money coming home: Capital flows into and out of tax havens. (2017). Miethe, Jakob ; Menkhoff, Lukas.
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  35. Taxing multinationals beyond borders: financial and locational responses to CFC rules. (2017). Clifford, Sarah.
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  36. Immobilizing corporate income shifting: Should it be safe to strip in the harbor?. (2017). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  38. Do tax havens create firm value?. (2017). Ng, Travis ; Lai, Tat-kei ; Choy, Siu Kai.
    In: Journal of Corporate Finance.
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  39. Tax Evasion in New Disguise? Examining Tax Havens’ International Bank Deposits. (2017). Miethe, Jakob ; Menkhoff, Lukas.
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  43. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2016). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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    In: Journal of International Economics.
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  46. Are tax havens good? Implications of the crackdown on secrecy. (2015). Weichenrieder, Alfons ; Xu, Fangying.
    In: SAFE Working Paper Series.
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  49. Immobilizing Corporate Income Shifting: Should It Be Safe to Strip in the Harbor?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  50. Secrecy Jurisdictions. (2015). Schjelderup, Guttorm.
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  52. Coordination and the fight against tax havens. (2015). Konrad, Kai ; Stolper, Tim.
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  54. What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Hebous, Shafik ; Weichenrieder, Alfons J.
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  55. What Do We Know about the Tax Planning of German-based Multinational Firms?. (2015). Hebous, Shafik ; Weichenrieder, Alfons.
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  56. Immobilizing Corporate Income Shifting: Should it be Safe to Strip in the Harbour?. (2015). Schjelderup, Guttorm ; Schindler, Dirk ; Gresik, Thomas.
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  57. At Your Service! The Role of Tax Havens in International Trade with Services. (2015). Johannesen, Niels ; Hebous, Shafik.
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  58. Secrecy Jurisdictions. (2015). Schjelderup, Guttorm.
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  60. Investor Valuations of Japans Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform. (2014). Hasegawa, Makoto ; Dauchy, Estelle ; Bradley, Sebastien.
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  65. A journey from a corruption port to a tax haven. (2014). Lipatov, Vilen ; Hebous, Shafik.
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  66. Exploring flows to tax havens through means of a gravity model: evidence from Italy. (2014). Tonello, Marco ; Rizzica, Lucia ; Pauselli, Claudio ; Cassetta, Alessia.
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  67. Investor Valuations of Japans Adoption of a Territorial Tax Regime: Quantifying the Direct and Competitive Effects of International Tax Reform. (2014). Hasegawa, Makoto ; Bradley, Sebastien ; Dauchy, Estelle P.
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  68. The Roles of R&D and networking for innovation by Irish and foreign-owned firms: evidence from the Irish CIS 2006-08. (2013). Doran, Justin ; O'Leary, Eoin.
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  70. The Economic Growth Effect of Offshore Banking in Host Territories: Evidence from the Caribbean. (2013). Gordon, Leo-Rey ; Butkiewicz, James.
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  71. Steueroasen und »legale Steuervermeidung«: Wie kann größere Steuergerechtigkeit erreicht werden?. (2013). Schreiber, Ulrich ; Hey, Johanna ; Bierbrauer, Felix ; Ponnighaus, Fabian .
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  72. Petro Rents, Political Institutions, and Hidden Wealth: Evidence from Bank Deposits in Tax Havens. (2013). Paltseva, Elena ; Lassen, David ; Johannesen, Niels ; Andersen, Jørgen.
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  74. Fighting multiple tax havens. (2012). Konrad, Kai ; Elsayyad, May .
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  75. Firms financial choices and thin capitalization rules under corporate tax competition. (2012). Runkel, Marco ; Haufler, Andreas.
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  76. A Journey from a Corruption Port to a Tax Haven. (2012). Lipatov, Vilen ; Hebous, Shafik.
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  77. Tax havens or safe havens. (2011). Zanaj, Skerdilajda ; THISSE, JACQUES ; Pieretti, Patrice.
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  79. A Journey from a Corruption Port to a Tax Haven. (2011). Lipatov, Vilen ; Hebous, Shafik.
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  80. Money at the Docks of Tax Havens: A Guide. (2011). Hebous, Shafik.
    In: CESifo Working Paper Series.
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  13. Hines, James R., Jr. 2005. “Do Tax Havens Flourish?” In James M. Poterba, ed. Tax Policy and the Economy, vol. 19, 65–99. Cambridge, MA: MIT Press.

  14. Hines, James R., Jr. 2006. “Will Social Welfare Expenditures Survive Tax Competition?” Oxford Review of Economic Policy, 22(3): 330–48.

  15. Hines, James R., Jr., and Eric M. Rice. 1994. “Fiscal Paradise: Foreign Tax Havens and American Business.” Quarterly Journal of Economics, 109(1): 149–82.

  16. Hong, Qing, and Michael Smart. 2007. “In Praise of Tax Havens: International Tax Planning and Foreign Direct Investment.” CESifo Working Paper 1942.

  17. Huizinga, Harry, and Luc Laeven. 2008. “International Profit Shifting within Multinationals: A Multi-Country Perspective.” Journal of Public Economics, 92(5–6): 1164–82.

  18. Kaufmann, Daniel, Aart Kraay, and Massimo Mastruzzi. 2005. “Governance Matters IV: Governance Indicators for 1996–2004.” World Bank Policy Research Working Paper 3630.
    Paper not yet in RePEc: Add citation now
  19. Keen, Michael J. 1998. “Vertical Tax Externalities in the Theory of Fiscal Federalism.” IMF Staff Papers, 45(3): 454–85.

  20. Kleinert, Jorn, and Farid Toubal. 2007. “The Impact of Locating Production Abroad on Activities at Home: Evidence from German Firm-level Data.” Working Paper, University of Tubingen.
    Paper not yet in RePEc: Add citation now
  21. Lane, Philip R., and Gian Maria Milesi-Ferretti. 2010. “Cross-border Investment in Small International Financial Centers.” IMF Working Paper 10/38.
    Paper not yet in RePEc: Add citation now
  22. OECD. 1998. Harmful Tax Competition: An Emerging Global Issue. Paris: Organisation for Economic Co-operation and Development.
    Paper not yet in RePEc: Add citation now
  23. OECD. 2000. Towards Global Tax Cooperation: Progress in Identifying and Eliminating Harmful Tax Practices. Paris: Organisation for Economic Co-operation and Development.
    Paper not yet in RePEc: Add citation now
  24. Oxfam. 2000. Tax Havens: Releasing the Hidden Billions for Poverty Eradication. London, UK: Oxfam.
    Paper not yet in RePEc: Add citation now
  25. Sharman, Jason C. 2006. Havens in a Storm: The Struggle for Global Tax Regulation. Ithaca, NY: Cornell University Press.
    Paper not yet in RePEc: Add citation now
  26. Simpson, Helen. 2008. “How Does Overseas Investment Affect Activity at Home?” Available at: http://www.ifs.org.uk/publications/4192.
    Paper not yet in RePEc: Add citation now
  27. U.S. Government Accountability Office. 2008. Large U.S. Corporations and Federal Contractors with Subsidiaries in Jurisdictions Listed as Tax Havens or Financial Privacy Jurisdictions. GAO-09-157. Washington, DC: U.S. Government Accountability Office. Journal of Economic Perspectives
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Where Does Multinational Profit Go with Territorial Taxation? Evidence from the UK. (2020). Liu, Li ; Langenmayr, Dominika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8047.

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  2. Tax Arbitration Through Offshore Centres аnd Tax Havens. (2019). Dirva, C.
    In: Вестник Киевского национального университета имени Тараса Шевченко. Экономика..
    RePEc:scn:pnoeeq:203a4.

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  3. Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2019). Palansky, Miroslav ; Janský, Petr.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:26:y:2019:i:5:d:10.1007_s10797-019-09547-8.

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  4. Heads I win, tails you lose: Asymmetric taxes, risk taking, and innovation. (2019). Levine, Oliver ; Albertus, James F ; Glover, Brent.
    In: Journal of Monetary Economics.
    RePEc:eee:moneco:v:105:y:2019:i:c:p:24-40.

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  5. The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Marques, Mario ; Pinho, Carlos.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:2.

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  6. THE HETEROGENEOUS TAX BURDEN: EVIDENCE FROM FIRM-LEVEL DATA IN CHINA. (2018). Luo, Deming ; Guo, Xiaohan ; Jin, Xiangrong ; Ye, Jianliang.
    In: The Singapore Economic Review (SER).
    RePEc:wsi:serxxx:v:63:y:2018:i:04:n:s0217590817420073.

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  7. Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment. (2018). Jansk, Petr ; Palansk, Miroslav.
    In: WIDER Working Paper Series.
    RePEc:unu:wpaper:wp2018-21.

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  8. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; Bolwijn, Richard ; Casella, Bruno.
    In: UNCTAD Transnational Corporations Journal.
    RePEc:unc:tncjou:23.

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  9. The effect of tax-motivated income shifting on information asymmetry. (2018). Wilson, Ryan J ; Quinn, Phillip J ; Chen, Ciao-Wei ; Hepfer, Bradford F.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:23:y:2018:i:3:d:10.1007_s11142-018-9439-1.

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  10. Establishing the baseline: estimating the fiscal contribution of multinational enterprises. (2018). Rigo, Davide ; CASELLA, BRUNO ; Bolwijn, Richard.
    In: MPRA Paper.
    RePEc:pra:mprapa:95190.

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  11. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equilibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martinez, Maria.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12637.

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  12. How Large is the Corporate Tax Base Erosion and Profit Shifting? A General Equlibrium Approach. (2018). Pycroft, Jonathan ; Nicodème, Gaëtan ; Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador ; Alvarez Martinez, Maria Teresa ; Alvarez-Martnez, Mara T ; Nicodme, Gatan.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6870.

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  13. Searching for Profit-Shifting in China. (2018). Reed, W. ; Qian, Xuefeng ; Chen, Ziruo ; Tian, Bifei.
    In: Working Papers in Economics.
    RePEc:cbt:econwp:18/08.

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  14. The use of SME tax incentives in the European Union. (2017). Evers, Maria Theresia ; Bräutigam, Rainer ; Spengel, Christoph ; Bergner, Soren Martin ; Brautigam, Rainer.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:17006.

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  15. Under cover: detecting the existence of profit-shifting in China. (2017). Reed, W. ; Qian, Xuefeng ; Chen, Ziruo ; Tian, Bifei.
    In: Economics Discussion Papers.
    RePEc:zbw:ifwedp:201726.

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  16. Profit shifting of U.S. multinationals. (2017). Dowd, Timothy ; Landefeld, Paul ; Moore, Anne.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:148:y:2017:i:c:p:1-13.

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  17. TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Pereira, Samuel ; Santos, Ricardo ; Brando, Elisio.
    In: FEP Working Papers.
    RePEc:por:fepwps:583.

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  18. Do Multinationals Pay Less in Taxes than Domestic Firms? Evidence from the Swedish Manufacturing Sector. (2016). Thede, Susanna ; Olofsdotter, Karin ; Hansson, Åsa.
    In: Working Papers.
    RePEc:hhs:lunewp:2016_017.

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  19. The impact of taxes on bilateral royalty flows. (2015). Dudar, Olena ; Voget, Johannes ; Spengel, Christoph.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:15052.

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  20. Formula apportionment or separate accounting? Tax-induced distortions of multinationals locational investment decisions. (2015). Ortmann, Regina ; Pummerer, Erich.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:198.

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  21. Measurement of base erosion and profit shifting phenomena through the analysis of FDI stocks. (2015). Acciari, Paolo ; Limosani, Laura ; Benedetti, Laura ; Tomarelli, Francesca .
    In: Working Papers.
    RePEc:itt:wpaper:2015-3.

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  22. The OECDs Action Plan to Raise Taxes on Multinational Corporations. (2015). Hufbauer, Gary ; Moran, Tyler ; Vieiro, Martian ; Jung, Euijin.
    In: Working Paper Series.
    RePEc:iie:wpaper:wp15-14.

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  23. Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. (2015). Richardson, Grant ; Taylor, Grantley.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:50:y:2015:i:4:p:458-485.

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  24. Grenzüberschreitende Besteuerung: Wie Privatvermögen und Unternehmensgewinne erfasst werden können. (2015). Zucman, Gabriel.
    In: Wirtschaft und Gesellschaft - WuG.
    RePEc:clr:wugarc:y:2015v:41i:1p:13.

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  25. Does Ownership Affect the Impact of Taxes on Firm Behavior? Evidence from China. (2015). Liu, Li ; Fuest, Clemens.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5316.

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  26. Does ownership affect the impact of taxes on firm behaviour? Evidence from China. (2015). Liu, Li ; Fuest, Clemens.
    In: Working Papers.
    RePEc:btx:wpaper:1505.

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  27. Tax Havens, Growth, and Welfare. (2015). Lai, Ching-chong ; Chu, Hsun ; Cheng, Chu-chuan.
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:17:y:2015:i:6:p:802-823.

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  28. Do Corporate Tax Cuts Reduce International Profit Shifting?. (2014). Brandstetter, Laura .
    In: Discussion Papers.
    RePEc:zbw:fubsbe:201410.

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  29. Do corporate tax cuts reduce international profit shifting. (2014). Brandstetter, Laura .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:162.

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  30. Taxing across borders: tracking personal wealth and corporate profits. (2014). Zucman, Gabriel.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:66119.

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  31. Taxation and income shifting: Empirical evidence from a quasi-experiment in China. (2014). An, Zhiyong ; Tan, Congyan .
    In: Economic Systems.
    RePEc:eee:ecosys:v:38:y:2014:i:4:p:588-596.

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  32. What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature. (2014). Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_4612.

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  33. Multinationals profit response to tax differentials: Effect size and shifting channels. (2013). Heckemeyer, Jost ; Overesch, Michael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13045.

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  34. Profit shifting and aggressive tax planning by multinational firms: Issues and options for reform. (2013). Heckemeyer, Jost ; Fuest, Clemens ; Spengel, Christoph ; Finke, Katharina ; Nusser, Hannah.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:13044.

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  35. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax. (2013). Altshuler, Rosanne ; Grubert, Harry .
    In: Departmental Working Papers.
    RePEc:rut:rutres:201305.

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  36. Tax Havens, Growth, and Welfare. (2013). Lai, Ching-chong ; Chu, Hsun ; Cheng, Chu-chuan.
    In: MPRA Paper.
    RePEc:pra:mprapa:52878.

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  37. Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax. (2013). Altshuler, Rosanne ; Grubert, Harry .
    In: National Tax Journal.
    RePEc:ntj:journl:v:66:y:2013:i:3:p:671-712.

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  38. Tax-Haven Incorporation for U.S.-Headquartered Firms: No Exodus Yet. (2013). Morse, Susan C ; Allen, Eric J.
    In: National Tax Journal.
    RePEc:ntj:journl:v:66:y:2013:i:2:p:395-420.

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  39. Who Pays the Corporate Tax in a Global Economy?. (2013). Clausing, Kimberly.
    In: National Tax Journal.
    RePEc:ntj:journl:v:66:y:2013:i:1:p:151-84.

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  40. Investor Responses to Dividends Received Deductions: Rewarding Multinational Tax Avoidance?. (2012). Bradley, Sebastien.
    In: School of Economics Working Paper Series.
    RePEc:ris:drxlwp:2012_010.

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  41. Foreign Taxes and the Growing Share of U.S. Multinational Company Income Abroad: Profits, Not Sales, Are Being Globalized. (2012). Grubert, Harry .
    In: National Tax Journal.
    RePEc:ntj:journl:v:65:y:2012:i:2:p:247-81.

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  42. Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data. (2012). Dwenger, Nadja ; Steiner, Viktor.
    In: National Tax Journal.
    RePEc:ntj:journl:v:65:y:2012:i:1:p:118-50.

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  43. Fiscal Consolidation in America: The Policy Options. (2011). Bosworth, Barry ; Altshuler, Rosanne.
    In: Departmental Working Papers.
    RePEc:rut:rutres:201120.

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  44. Tax Policy and the Efficiency of U.S. Direct Investment Abroad. (2011). Hines, James ; Desai, Mihir A. ; Hines, James R. Jr., ; Foley, Fritz C..
    In: National Tax Journal.
    RePEc:ntj:journl:v:64:y:2011:i:4:p:1055-82.

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  45. Tax Policy and the Efficiency of U.S. Direct Investment Abroad. (2011). Hines, James ; Desai, Mihir A. ; Foley, Fritz C..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17202.

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  46. Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms. (2011). Clausing, Kimberly ; Lahav, Yaron.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:20:y:2011:i:2:p:97-105.

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  47. Money at the Docks of Tax Havens: A Guide. (2011). Hebous, Shafik.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3587.

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  48. Transfer Pricing as a Tax Compliance Risk. (2010). Winner, Hannes ; Pfaffermayr, Michael ; Jost, Sven.
    In: Working Papers in Economics.
    RePEc:ris:sbgwpe:2010_006.

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  49. Modelling Responses to Profit Taxation over the Economic Cycle: The Case of the UK Corporation Tax. (2010). Gemmell, Norman ; Creedy, John.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(201009)66:3_207:mrtpto_2.0.tx_2-4.

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  50. Treasure Islands. (2010). Hines, James.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:24:y:2010:i:4:p:103-26.

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