create a website

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

Cited: 7

Citations received by this document

Cites: 23

References cited by this document

Cocites: 33

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Rationalizing Formula Apportionment. (2024). Becker, Johannes.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_11234.

    Full description at Econpapers || Download paper

  2. Corporate Income Taxation and Inequality: Review and Discussion of Issues Raised in The triumph of injustice—How the rich dodge taxes and how to make them pay (2019). (2022). Iacono, Roberto ; Faccio, Tommaso.
    In: Review of Income and Wealth.
    RePEc:bla:revinw:v:68:y:2022:i:3:p:819-829.

    Full description at Econpapers || Download paper

  3. Reducing tax compliance costs through corporate tax base harmonization in the European Union. (2020). Gesualdo, Maria ; d'Andria, Diego ; Barrios, Salvador.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:41:y:2020:i:c:s1061951820300562.

    Full description at Econpapers || Download paper

  4. An Assessment of Global Formula Apportionment. (2019). Prihardini, Dinar ; de Mooij, Ruud ; Liu, Li.
    In: IMF Working Papers.
    RePEc:imf:imfwpa:2019/213.

    Full description at Econpapers || Download paper

  5. Sharing the corporate tax base: equitable taxing of multinationals and the choice of formulary apportionment. (2018). Fitzgerald, Valpy ; Faccio, Tommaso.
    In: UNCTAD Transnational Corporations Journal.
    RePEc:unc:tncjou:16.

    Full description at Econpapers || Download paper

  6. Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank.
    In: Discussion Papers.
    RePEc:zbw:fubsbe:201530.

    Full description at Econpapers || Download paper

  7. Formula apportionment: Factor allocation and tax avoidance. (2015). Eichfelder, Sebastian ; Hundsdoerfer, Jochen ; Hechtner, Frank.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:199.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Altshuler, R. Recent developments in the debate on deferral. 2000 Tax Notes. 255-268

  2. Altshuler, R. ; Grubert, H. The three parties in the race to the bottom: Host governments, home governments and multinational companies. 2005 Florida Tax Review. 7 137-209

  3. Avi-Yonah, R.S. ; Clausing, K.A. Reforming corporate taxation in a global economy: A proposal to adopt formulary apportionment. 2008 En : Furman, J. ; Bordoff, J.E. Path to prosperity: Hamilton project ideas on income security, education, and taxes. Brookings Institution Press: Washington
    Paper not yet in RePEc: Add citation now
  4. Avi-Yonah, R.S. ; Clausing, K.A. ; Durst, M.C. Allocating business profits for tax purposes: A proposal to adopt a formulary profit split. 2009 Florida Tax Review. 9 497-553
    Paper not yet in RePEc: Add citation now
  5. Clausing, K.A. International tax avoidance and U.S. international trade. 2006 National Tax Journal. LVIV 269-287

  6. Clausing, K.A. Multinational tax avoidance and tax policy. 2009 National Tax Journal. 57 703-725

  7. Clausing, K.A. Tax-motivated transfer pricing and US intrafirm trade prices. 2003 Journal of Public Economics. 87 2207-2223

  8. de Mooij, R.A. Will corporate income taxation survive?. 2005 De Economist. 153 277-301

  9. de Mooij, R.A. ; Ederveen, S. Corporate tax elasticities: A reader's guide to empirical findings. 2008 Oxford Review of Economic Policy. 24 680-697

  10. de Mooij, R.A. ; Ederveen, S. Taxation and foreign direct investment: A synthesis of empirical research. 2003 International Tax and Public Finance. 10 673-693

  11. Desai, M.A. Divergence between book and tax income. Tax policy and the economy. 2003 MIT Press: Cambridge

  12. Desai, M.A. The degradation of reported corporate profits. 2005 Journal of Economic Perspectives. 19 171-192

  13. Devereux, M.P. ; Loretz, S. Increased efficiency through consolidation and formula apportionment in the European Union?. 2008 Oxford University Centre for Business Taxation Working Papers: Oxford, UK

  14. Devereux, M.P. ; Loretz, S. The effects of E.U. formula apportionment on corporate tax revenues. 2008 Fiscal Studies. 29 1-33

  15. Devereux, M.P. ; Loretz, S. The effects of EU formula apportionment on corporate tax revenues. 2007 Oxford University Centre for Business Taxation Working Papers: Oxford, UK

  16. Durst, M.C. A statutory proposal for U.S transfer pricing reform. 2007 Tax Notes International. 115 -
    Paper not yet in RePEc: Add citation now
  17. Fuest, C. ; Hemmelgarn, T. ; Ramb, F. How would the introduction of an EU-wide formula apportionment affect the tax base? An analysis based on German multinationals. 2007 International Tax and Public Finance. 14 605-626

  18. Gnaedinger, C. News analysis: CCCTB opponents stake out different positions. 2008 Tax Notes International. -
    Paper not yet in RePEc: Add citation now
  19. Hines, J..R. Income misattribution under formula apportionment. 2010 European Economic Review. 54 108-120

  20. Houlder, V. Revenue risk spurs rethink on common tax base. 2008 Financial Times. -
    Paper not yet in RePEc: Add citation now
  21. Mintz, J.M. ; Weichenrider, A.J. The indirect side of direct investment. 2010 MIT Press: Cambridge
    Paper not yet in RePEc: Add citation now
  22. Shackelford, D. ; Slemrod, J. The revenue consequences of using formula apportionment to calculate U.S. and foreign-source income: A firm-level analysis. 1998 International Tax and Public Finance. 5 41-59

  23. Zagler, M. (2009). The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, No. 31.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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

  11. 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

  12. 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

  13. 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

  14. 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

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

    Full description at Econpapers || Download paper

  16. A Comparison of the Tax-motivated Income Shifting of Multinationals in Territorial and Worldwide Countries. (2012). Markle, Kevin S.
    In: Working Papers.
    RePEc:btx:wpaper:1206.

    Full description at Econpapers || Download paper

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

    Full description at Econpapers || Download paper

  18. 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

  19. 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

  20. 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

  21. 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

  22. 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

  23. 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

  24. 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

  25. 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

  26. 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

  27. 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

  28. 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

  29. 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

  30. 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

  31. 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

  32. Deferral and the Optimal Taxation of International Investment Income. (2000). .
    In: National Tax Journal.
    RePEc:ntj:journl:v:53:y:2000:i:n._3:p:589-600.

    Full description at Econpapers || Download paper

  33. Deferral and the Optimal Taxation of International Investment Income. (2000). rousslang, donald.
    In: National Tax Journal.
    RePEc:ntj:journl:v:53:y:2000:i:3:p:589-600.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-06 15:51:40 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.