1. Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Overesch, Michael ; Wamser, Georg.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_11018.

   Full description at Econpapers || Download paper

1. Agrawal, D., & Wildasin, D. (2020). Technology and tax systems. Journal of Public Economics, 185, 104082.

2. Altshuler, R., & Grubert, H. (2005). The three parties in the race to the bottom: Host governments, home governments and multinational companies. Florida Tax Revenue, 7, 153.

3. Altshuler, R., & Hubbard, G. (2003). The effect of the tax reform act of 1986 on the location of assets in financial services firms. Journal of Public Economics, 87, 109–127.

4. Bucovetsky, S., & Smart, M. (2006). The efficiency consequences of local revenue equalization: Tax competition and tax distortions. Journal of Public Economic Theory, 8, 119–144.

5. Buslei, H., & Simmler, M. (2012). The impact of introducing an interest barrier—Evidence from the German corporation tax reform 2008 (DIW Discussion Paper No. 1215). Berlin.

6. Clifford, S. (2019). Taxing multinationals beyond borders: Financial and locational responses to CFC rules. Journal of Public Economics, 173, 44–71.

7. Collier, R., Kari, S., Ropponen, O., Simmler, M., & Todtenhaupt, M. (2018). Dissecting the EU's recent anti‐tax avoidance measures: Merits and problems (EconPol Policy Report 08). European Network for Economic and Fiscal Policy Research.
   Paper not yet in RePEc: Add citation now
   

8. Dharmapala, D. (2008). What problems and opportunities are created by tax havens? Oxford Review of Economic Policy, 24(4), 661–679.

9. Dharmapala, D. (2019). Profit shifting in a globalized world. AEA Papers and Proceedings, 109, 488–492.

10. Dreßler, D. (2012). Empirical evaluation of interest barrier effects (ZEW Discussion Paper No. 12‐046).
    Paper not yet in RePEc: Add citation now
    

11. Egger, P., & Wamser, G. (2015). The impact of controlled foreign company legislation on real investments abroad. A multi‐dimensional regression discontinuity design. Journal of Public Economics, 129, 77–91.

12. G20 Leader's Declaration at Los Cabos, Mexico. (2012). https://www.consilium.europa.eu/uedocs/cms_data/docs/pressdata/en/ec/131069.pdf.
    Paper not yet in RePEc: Add citation now
    

13. Han, Y., Pieretti, P., & Zou, B. (2017). On the desirability of tax coordination when countries compete in taxes and infrastructure. Economic Inquiry, 55(2), 682–694.

14. Haufler, A., & Runkel, M. (2012). Firms' financial choices and thin‐capitalization rules under corporate tax competition. European Economic Review, 56, 1087–1103.

15. Haufler, A., Mardan, M., & Schindler, D. (2018). Double tax discrimination to attract FDI and fight profit shifting: The role of CFC rules. Journal of International Economics, 114, 25–43.

16. Hong, Q., & Smart, M. (2010). In praise of tax havens: International tax planning and foreign direct investment. European Economic Review, 54(1), 82–95.

17. Johannesen, N. (2010). Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens. Journal of International Economics, 81, 253–264.

18. Kanbur, R., & Keen, M. (1993). Jeux sans frontières: Tax competition and tax coordination when countries differ in size. American Economic Review, 83(4), 877–893.

19. Keen, M. (2001). Preferential regimes can make tax competition less harmful. National Tax Journal, 54, 757–762.

20. Mutti, J., & Grubert, H. (2009). The effect of tax royalties and the migration of intangible assets abroad. In M. Reinsdorf, & M. J. Slaughter (Eds.), International trade in services and intangibles in the era of globalization (pp. 111–137). University of Chicago Press.

21. OECD. (1996). OECD controlled‐foreign‐company legislation. In Studies in taxation of foreign source income. OECD Publishing.
    Paper not yet in RePEc: Add citation now
    

22. Pieretti, P., & Pulina, G. (2020). Does eliminating international profit shifting increase tax revenue in high‐tax countries? Economic Modelling, 93, 717–727.

23. Pieretti, P., & Zanaj, S. (2011). On tax competition, public goods provision and jurisdictions' size. Journal of International Economics, 84(1), 124–130.

24. Ruf, M., & Weichenrieder, A. J. (2012). The taxation of passive foreign investments: Lessons from German experience. Canadian Journal of Economics, 45, 1504–1528.

25. Trandel, G. (1994). Interstate commodity tax differentials and the distribution of residents. Journal of Public Economics, 53, 435–457.

1. Tax Incidence of VAT Enforcement Reform for Foreign Services and Small Businesses in Two-sided Markets. (2025). Nishimura, Yukihiro.
   In: Discussion Papers in Economics and Business.
   RePEc:osk:wpaper:2506.

   Full description at Econpapers || Download paper

2. Research on the tax compliance effects of corporate platform transformation. (2025). Chen, Shi.
   In: Economic Analysis and Policy.
   RePEc:eee:ecanpo:v:85:y:2025:i:c:p:1931-1948.

   Full description at Econpapers || Download paper

3. What is real and what is not in the global FDI network?. (2024). Elkjaer, Thomas ; Johannesen, Niels ; Damgaard, Jannick.
   In: Journal of International Money and Finance.
   RePEc:eee:jimfin:v:140:y:2024:i:c:s0261560623001729.

   Full description at Econpapers || Download paper

4. Profit Shifting and International Tax Reforms. (2024). Toubal, Farid ; Parenti, Mathieu ; Laffitte, Saebastien ; Ferrari, Alessandro.
   In: Working Papers.
   RePEc:dbp:wpaper:011.

   Full description at Econpapers || Download paper

5. Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising. (2023). d'Andria, Diego ; Dandria, Diego.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:1:d:10.1007_s10797-022-09735-z.

   Full description at Econpapers || Download paper

6. Taxing Uber. (2023). Agrawal, David ; Zhao, Weihua.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:221:y:2023:i:c:s0047272723000440.

   Full description at Econpapers || Download paper

7. Online shopping can redistribute local tax revenue from urban to rural America. (2023). Agrawal, David ; Shybalkina, Iuliia.
   In: Journal of Public Economics.
   RePEc:eee:pubeco:v:219:y:2023:i:c:s0047272722002201.

   Full description at Econpapers || Download paper

8. Multinational Taxation under Pressure: The Role of Tax Deductibility. (2023). Hindriks, Jean ; Chen, Xuyang.
   In: LIDAM Discussion Papers CORE.
   RePEc:cor:louvco:2023013.

   Full description at Econpapers || Download paper

9. ECONOMIC INTEGRATION AND AGGLOMERATION OF MULTINATIONAL PRODUCTION WITH TRANSFER PRICING. (2022). Okoshi, Hirofumi ; Kato, Hayato.
   In: International Economic Review.
   RePEc:wly:iecrev:v:63:y:2022:i:3:p:1325-1355.

   Full description at Econpapers || Download paper

10. Internet, Participation in International Trade, and Tax Revenue Instability. (2022). Gnangnon, Sena Kimm.
    In: Journal of Economic Integration.
    RePEc:ris:integr:0851.

    Full description at Econpapers || Download paper

11. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:111439.

    Full description at Econpapers || Download paper

12. Public finance in the era of the COVID-19 crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:6:d:10.1007_s10797-022-09769-3.

    Full description at Econpapers || Download paper

13. The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?. (2022). Paulus, Nora Alice.
    In: Journal of Public Economic Theory.
    RePEc:bla:jpbect:v:24:y:2022:i:3:p:529-546.

    Full description at Econpapers || Download paper

14. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2022). Okoshi, Hirofumi ; Kato, Hayato.
    In: Papers.
    RePEc:arx:papers:2201.02919.

    Full description at Econpapers || Download paper

15. Jurisdiction Not to Tax, Tax Sparing Clauses, and the OECD Minimum Taxation (GloBE) Proposal. (2021). Aitor, Navarro.
    In: Nordic Tax Journal.
    RePEc:vrs:notajo:v:2021:y:2021:i:1:p:6-19:n:3.

    Full description at Econpapers || Download paper

16. Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle. (2021). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2021cf1169.

    Full description at Econpapers || Download paper

17. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:111188.

    Full description at Econpapers || Download paper

18. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: MPRA Paper.
    RePEc:pra:mprapa:105536.

    Full description at Econpapers || Download paper

19. Economic Integration and Agglomeration of Multinational Production with Transfer Pricing. (2021). Okoshi, Hirofumi ; Kato, Hayato.
    In: Discussion Papers in Economics and Business.
    RePEc:osk:wpaper:2019.

    Full description at Econpapers || Download paper

20. Failure to launch: Measuring the impact of sales tax nexus standards on business activity. (2021). Bruce, Donald ; Beem, Richard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:201:y:2021:i:c:s0047272721001122.

    Full description at Econpapers || Download paper

21. The Internet as a Tax Haven?. (2021). Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8924.

    Full description at Econpapers || Download paper

22. Double Tax Avoidance and Tax Competition for Mobile Capital. (2020). Rixen, Thomas ; Leibrecht, Markus.
    In: SocArXiv.
    RePEc:osf:socarx:dgw5k_v1.

    Full description at Econpapers || Download paper

23. Double Tax Avoidance and Tax Competition for Mobile Capital. (2020). Rixen, Thomas ; Leibrecht, Markus.
    In: SocArXiv.
    RePEc:osf:socarx:dgw5k.

    Full description at Econpapers || Download paper

24. The Impact of CFC-Rules on Tax Competition. (2020). Paulus, Nora.
    In: DEM Discussion Paper Series.
    RePEc:luc:wpaper:20-17.

    Full description at Econpapers || Download paper

25. The Missing Profits of Nations. (2020). Zucman, Gabriel ; Torslov, Thomas ; Wier, Ludvig.
    In: Working Papers.
    RePEc:hal:wpaper:halshs-03022293.

    Full description at Econpapers || Download paper

26. Do Multinational Firms Use Tax Havens to the Detriment of Other Countries?. (2020). Dharmapala, Dhammika.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8275.

    Full description at Econpapers || Download paper

27. Will tax reforms alone solve the tax avoidance and tax haven problems?. (2019). Nebus, James.
    In: Journal of International Business Policy.
    RePEc:pal:joibpo:v:2:y:2019:i:3:d:10.1057_s42214-019-00027-8.

    Full description at Econpapers || Download paper

28. Aggressive Tax Planning Practices and Inward-FDI Implications for Ireland of the New US Corporate Tax Regime. (2019). Barry, Frank.
    In: The Economic and Social Review.
    RePEc:eso:journl:v:50:y:2019:i:2:p:325-340.

    Full description at Econpapers || Download paper

29. Outside employment opportunities, employee productivity, and debt discipline. (2019). Wang, Lingling ; Kale, Jayant R ; Ryan, Harley E.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:59:y:2019:i:c:p:142-161.

    Full description at Econpapers || Download paper

30. Customer–supplier relationships and corporate tax avoidance. (2017). Zuo, Luo ; Cen, Ling ; Zhang, Liandong ; Maydew, Edward L.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:123:y:2017:i:2:p:377-394.

    Full description at Econpapers || Download paper

31. Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector. (2017). Ylonen, Matti ; Finer, Lauri.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:48:y:2017:i:c:p:53-81.

    Full description at Econpapers || Download paper

32. Are we heading towards a corporate tax system fit for the 21st century?. (2014). Devereux, Michael ; Vella, John.
    In: Working Papers.
    RePEc:btx:wpaper:1425.

    Full description at Econpapers || Download paper

33. Cross-border hybrid instruments. (2012). Johannesen, Niels.
    In: EPRU Working Paper Series.
    RePEc:kud:epruwp:12-02.

    Full description at Econpapers || Download paper

34. Strategic Line Drawing between Debt and Equity. (2012). Johannesen, Niels.
    In: Working Papers.
    RePEc:btx:wpaper:1203.

    Full description at Econpapers || Download paper

35. TAX COMPETITION AS A CAUSE OF FALLING CORPORATE INCOME TAX RATES: A SURVEY OF EMPIRICAL LITERATURE. (2012). Leibrecht, Markus ; Hochgatterer, Claudia .
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:26:y:2012:i:4:p:616-648.

    Full description at Econpapers || Download paper

36. 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.

    Full description at Econpapers || Download paper

37. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad. (2009). Mutti, John ; Grubert, Harry .
    In: NBER Chapters.
    RePEc:nbr:nberch:11607.

    Full description at Econpapers || Download paper

38. Understanding US Corporate Tax Losses. (2009). Altshuler, Rosanne ; Cooper, Michael ; Knittel, Matthew ; Auerbach, Alan J..
    In: NBER Chapters.
    RePEc:nbr:nberch:10572.

    Full description at Econpapers || Download paper

39. Foreign Taxes, Domestic Income, and the Jump in the Share of Multinational Company Income Abroad. (2009). Grubert, Harry .
    In: Working Papers.
    RePEc:btx:wpaper:0926.

    Full description at Econpapers || Download paper

40. Understanding U.S. Corporate Tax Losses. (2008). Auerbach, Alan ; Altshuler, Rosanne ; Cooper, Michael ; Knittel, Matthew .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:14405.

    Full description at Econpapers || Download paper

41. Taxation Policy in EMU - Julian Alworth and Giampaolo Arachi. (2008). Arachi, Giampaolo ; Alworth, Julian .
    In: European Economy - Economic Papers 2008 - 2015.
    RePEc:euf:ecopap:0310.

    Full description at Econpapers || Download paper

42. Long persuasion games. (2008). Koessler, Frederic ; Forges, Franoise.
    In: Economics Papers from University Paris Dauphine.
    RePEc:dau:papers:123456789/179.

    Full description at Econpapers || Download paper

43. What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika.
    In: Working Papers.
    RePEc:btx:wpaper:0820.

    Full description at Econpapers || Download paper

44. The Effect of Taxes on Royalties and the Migration of Intangible Assets Abroad. (2007). Mutti, John H. ; Grubert, Harry .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:13248.

    Full description at Econpapers || Download paper

45. The Transitional Dynamics of Fiscal Policy in Small Open Economies. (2006). Heijdra, Ben ; Ligthart, J E.
    In: Other publications TiSEM.
    RePEc:tiu:tiutis:0012a555-1a7d-464e-baae-cd8d0a00dfdc.

    Full description at Econpapers || Download paper

46. The Future of Capital Income Taxation. (2006). Auerbach, Alan.
    In: Berkeley Olin Program in Law & Economics, Working Paper Series.
    RePEc:cdl:oplwec:qt90v90406.

    Full description at Econpapers || Download paper

47. The Future of Capital Income Taxation. (2006). Auerbach, Alan.
    In: Department of Economics, Working Paper Series.
    RePEc:cdl:econwp:qt90v90406.

    Full description at Econpapers || Download paper

48. Follow the Leader? Evidence on European and U.S. Tax Competition. (2002). Goodspeed, Timothy ; Altshuler, Rosanne.
    In: Departmental Working Papers.
    RePEc:rut:rutres:200226.

    Full description at Econpapers || Download paper

Report date: 2025-10-05 01:16:21 || Missing content? Let us know