create a website

The role of anti-tax avoidance in tax base flow and international tax competition. (2024). Bai, Sida ; Xiong, Mengxu ; Zheng, Jiaxing ; Gu, Cheng ; Huang, Bihui.
In: Pacific-Basin Finance Journal.
RePEc:eee:pacfin:v:84:y:2024:i:c:s0927538x2400060x.

Full description at Econpapers || Download paper

Cited: 0

Citations received by this document

Cites: 36

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

    This document has not been cited yet.

References

References cited by this document

  1. Andrews, D. ; Criscuolo, C. ; Menon, C. Do Resources Flow to Patenting Firms? Cross Country Evidence From Firm Level Data. 2014 OECD Economics Department Working Paper:

  2. Arellano, M. ; Bond, S. Some tests of specification for panel data: monte carlo evidence and an application to employment equations. 1991 Rev. Econ. Stud.. 58 277-297

  3. Bai, S.D. A new research on Tax Base Erosion and profit shifting of Chinese multinationals. 2019 J. World Econo.. 42 174-192
    Paper not yet in RePEc: Add citation now
  4. Baskaran, T. ; Lopes, F.M. The Economics and Empirics of Tax Competition: A Survey. 2013 CEGE Center for European Working Paper:

  5. Becker, J. ; Clemens, F. Transfer pricing policy and the intensity of tax rate competition. 2012 Econ. Lett.. 117 146-148

  6. Bernard, A.B. ; Jensen, J.B. ; Schott, P.K. Transfer pricing by US-based multinational firms. 2008 NBER Working. 12493 -

  7. Bjorvatn, K. ; Eckel, C. Policy competition for foreign direct investment between asymmetric countries. 2006 Eur. Econ. Rev.. 50 1891-1907

  8. Blouin, J. ; Huizinga, H.P. ; Laeven, L. ; Nicodème, G. Thin capitalization rules and multinational firm capital structure. 2014 CESifo Working Paper. 4695 -

  9. Böhm, T. ; Karkinsky, T. ; Knoll, B. Corporate Taxes and Strategic Patent Location within Multinational Firms. 2015 CESifo Area Conference on Public Sector Economics Working Paper:

  10. Buettner, T. ; Overesch, M. ; Wamser, G. Anti profit- shifting rules and foreign direct investment. 2018 Int. Tax Public Financ.. 25 553-580

  11. Cristea, A.D. ; Nguyen, D.X. Transfer pricing by multinational firms: new evidence from foreign firm ownerships. 2016 Am. Econ. J.: Econ. Policy. 8 170-202

  12. Crivelli, E. ; De Mooij, R.A. ; Keen, M.M. Base Erosion, profit shifting and developing countries. 2015 IMF Working Paper. 15118 -

  13. Davies, R.B. ; Ellis, C.J. Competition in taxes and performance requirements for foreign direct investment. 2007 Eur. Econ. Rev.. 51 1423-1442

  14. Davies, R.B. ; Han, Y. ; Hynes, K. ; Wang, Y. Competition in taxes and IPR. 2020 University College Dublin, UCD Centre for economic research working paper:

  15. De Mooij, R.A. ; Griffith, M.L. ; Liu, At a Cost: The Real Effects of Transfer Pricing Regulations. 2018 IMF working paper:

  16. Devereux, M.P. ; Griffith, R. ; Klemm, A. Corporate income tax reforms and international tax competition. 2007 Econ. Policy. 17 449-495
    Paper not yet in RePEc: Add citation now
  17. Dewit, G. ; Hynes, K. ; Leahy, D. Corporate tax games with cross-border externalities from public infrastructure. 2018 Econ. Inq.. 56 1047-1063

  18. Dischinger, M. ; Knoll, B. ; Riedel, N. There's no place like home: the profitability gap between headquarters and their foreign subsidiaries. 2014 J. Econ. Manag. Strateg.. 23 369-395

  19. Egger, P. ; Raff, H. Tax rate and Tax Base competition for foreign direct investment. 2015 Int. Tax Public Financ.. 22 777-810

  20. Ferrett, B. ; Wooton, L. Competing for a duopoly: international trade and tax competition. 2010 Canadian J. Econo Revue Canadienne Doconomique. 43 776-794

  21. Fumagalli, C. On the welfare effects of competition for foreign direct investments. 2003 Eur. Econ. Rev.. 47 963-983

  22. Han, Y. ; Pieretti, P. ; Zou, B. On the desirability of tax coordination when countries compete in taxes and infrastructure. 2017 Econ. Inq.. 55 682-694

  23. He, Y. ; Xu, R. Tax information exchange, bilateral tax convention and international tax avoidance. 2016 Finance & Trade Econo.. 06 35-50
    Paper not yet in RePEc: Add citation now
  24. Hynes, K. ; Ma, J. ; Yuan, C. Transport infrastructure investment and competition for FDI. 2019 Scottish J. Polit. Econo.. 66 511-526

  25. IMF, Spillovers in International Corporate Taxation, Policy Papers 14. 2014 :
    Paper not yet in RePEc: Add citation now
  26. Johannesen, N. ; Zucman, G. The end of bank secrecy? An evaluation of the G20 tax haven crackdown. 2014 Am. Econ. J. Econ. Pol.. 6 65-91

  27. Kanbur, R. ; Keen, M. Jeux sans frontieres: tax competition and tax coordination when countries differ in size. 1993 Am. Econ. Rev.. 877-892

  28. Keen, M. ; Konrad, K.A. Chapter 5. The theory of international tax competition and coordination. 2012 SSRN Electron. J.. 5 -
    Paper not yet in RePEc: Add citation now
  29. Liu, Y. ; Mao, J. How do tax incentives affect investment and productivity?. 2019 Firm-Level Evid. from China, American Econo. J.: Econo. Policy. 11 261-291

  30. Mooij, De ; Liu, L. At a Cost: The Real Effects of Thin Capitalization Rules. 2021 :

  31. Nusser, H. Profit Shifting within Multinationals: An Analysis of its Tax-Minimization Potential and of Anti-Avoidance Measures that Extend Taxation of Interest and Royalties at Source. 2017 Job Market Paper:
    Paper not yet in RePEc: Add citation now
  32. Wilson, J.D. A theory of interregional tax competition. 1986 J. Urban Econ.. 19 296-315

  33. Xie, Z. ; Fan, Z. Chinese-style tax-sharing system, tax collection centralization and tax competition. 2015 Econ. Res. J.. 50 92-106
    Paper not yet in RePEc: Add citation now
  34. Zhang, L. ; Zhang, Y. ; Zheng, X. Global tax competition and China's policy choices. 2019 Econ. Perspect.. 02 32-46
    Paper not yet in RePEc: Add citation now
  35. Zodrow, G.R. ; Mieszkowski, P. Pigou, tiebout, property taxation, and the underprovision of local public goods. 1986 J. Urban Econ.. 19 356-370

  36. Zodrow, George R. Capital mobility and capital tax competition. 2010 Natl. Tax J.. 63 865-901

Cocites

Documents in RePEc which have cited the same bibliography

  1. What do firms gain from patenting? The case of the global ICT industry. (2024). Rungi, Armando ; Ghodsi, Mahdi ; Exadaktylos, Dimitrios.
    In: Technological Forecasting and Social Change.
    RePEc:eee:tefoso:v:208:y:2024:i:c:s0040162524005390.

    Full description at Econpapers || Download paper

  2. Does language prevent policy take-up? Evidence from the Italian Start-up Act. (2024). Fraccaroli, Nicolò ; Volpe, Roberto ; Cantarella, Michele.
    In: Research Policy.
    RePEc:eee:respol:v:53:y:2024:i:6:s0048733324000532.

    Full description at Econpapers || Download paper

  3. The role of anti-tax avoidance in tax base flow and international tax competition. (2024). Bai, Sida ; Xiong, Mengxu ; Zheng, Jiaxing ; Gu, Cheng ; Huang, Bihui.
    In: Pacific-Basin Finance Journal.
    RePEc:eee:pacfin:v:84:y:2024:i:c:s0927538x2400060x.

    Full description at Econpapers || Download paper

  4. What do Firms Gain from Patenting? The Case of the Global ICT Industry. (2024). Rungi, Armando ; Ghodsi, Mahdi ; Exadaktylos, Dimitrios.
    In: Papers.
    RePEc:arx:papers:2108.00814.

    Full description at Econpapers || Download paper

  5. R&D, patents, and financing constraints of the top global innovative firms. (2022). Neumann, Rebecca ; Milani, Sahar.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:196:y:2022:i:c:p:546-567.

    Full description at Econpapers || Download paper

  6. Productivity‐Enhancing Labour Reallocation in Australia†. (2021). Andrews, Dan ; Hansell, David.
    In: The Economic Record.
    RePEc:bla:ecorec:v:97:y:2021:i:317:p:157-169.

    Full description at Econpapers || Download paper

  7. Virtually everywhere? Digitalisation and the euro area and EU economies. (2020). Vivian, Lara ; Petroulakis, Filippos ; Morgan, Julian ; Labhard, Vincent ; Jarvis, Valerie ; Anderton, Robert.
    In: Occasional Paper Series.
    RePEc:ecb:ecbops:2020244.

    Full description at Econpapers || Download paper

  8. Do Labor Market Regulations Affect the Link between Innovation and Employment? Evidence from Latin America. (2019). Stucchi, Rodolfo ; Lotti, Giulia ; Rodolfo, Stucchi ; Giulia, Lotti ; Laura, Lanzalot Maria.
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:19:y:2019:i:3:p:13:n:6.

    Full description at Econpapers || Download paper

  9. The effect of intellectual property boxes on innovative activity & effective tax rates. (2018). Osswald, Benjamin ; Bornemann, Tobias ; Laplante, Stacie K.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:234.

    Full description at Econpapers || Download paper

  10. A cross-country analysis of start-up employment dynamics. (2018). Menon, Carlo ; Criscuolo, Chiara ; Calvino, Flavio.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:90461.

    Full description at Econpapers || Download paper

  11. Business dynamics of innovating firms: Linking U.S. patents with administrative data on workers and firms. (2018). Miranda, Javier ; Graham, Stuart ; Grim, Cheryl ; Islam, Tariqul ; Marco, Alan C.
    In: Journal of Economics & Management Strategy.
    RePEc:bla:jemstr:v:27:y:2018:i:3:p:372-402.

    Full description at Econpapers || Download paper

  12. THE INNOVATION€ EMPLOYMENT NEXUS: A CRITICAL SURVEY OF THEORY AND EMPIRICS. (2018). Virgillito, Maria Enrica ; Calvino, Flavio.
    In: Journal of Economic Surveys.
    RePEc:bla:jecsur:v:32:y:2018:i:1:p:83-117.

    Full description at Econpapers || Download paper

  13. Start-up Dynamics in Japan: Comparative Evidence from the Dynemp V.2 Database. (2017). Menon, Carlo ; Ikeuchi, Kenta ; Criscuolo, Chiara ; Calvino, Flavio.
    In: The Japanese Economic Review.
    RePEc:spr:jecrev:v:68:y:2017:i:2:d:10.1111_jere.12130.

    Full description at Econpapers || Download paper

  14. Confronting the zombies: Policies for productivity revival. (2017). Andrews, Dan ; Adalet, Muge ; Millot, Valentine ; McGowan, Muge Adalet.
    In: OECD Economic Policy Papers.
    RePEc:oec:ecoaab:21-en.

    Full description at Econpapers || Download paper

  15. Insolvency Regimes, Technology Diffusion and Productivity Growth: Evidence from Firms in OECD Countries. (2017). Andrews, Dan ; Adalet, Muge ; Millot, Valentine ; McGowan, Muge Adalet.
    In: OECD Economics Department Working Papers.
    RePEc:oec:ecoaaa:1425-en.

    Full description at Econpapers || Download paper

  16. Boosting productivity for inclusive growth in Japan. (2017). Jin, Yosuke ; Jones, Randall.
    In: OECD Economics Department Working Papers.
    RePEc:oec:ecoaaa:1414-en.

    Full description at Econpapers || Download paper

  17. Insolvency regimes, zombie firms and capital reallocation. (2017). Andrews, Dan ; Adalet, Muge ; Millot, Valentine ; McGowan, Muge Adalet.
    In: OECD Economics Department Working Papers.
    RePEc:oec:ecoaaa:1399-en.

    Full description at Econpapers || Download paper

  18. Environmental policies and productivity growth: Evidence across industries and firms. (2017). Zipperer, Vera ; Kozluk, Tomasz ; ALBRIZIO, SILVIA.
    In: Journal of Environmental Economics and Management.
    RePEc:eee:jeeman:v:81:y:2017:i:c:p:209-226.

    Full description at Econpapers || Download paper

  19. Start-up Dynamics In Japan: Comparative Evidence From the Dynemp v.2 Database. (2017). Menon, Carlo ; Ikeuchi, Kenta ; Criscuolo, Chiara ; Calvino, Flavio.
    In: The Japanese Economic Review.
    RePEc:bla:jecrev:v:68:y:2017:i:2:p:188-199.

    Full description at Econpapers || Download paper

  20. The Innovation-Employment nexus: a critical survey of theory and empirics. (2016). Virgillito, Maria Enrica ; Calvino, Flavio.
    In: LEM Papers Series.
    RePEc:ssa:lemwps:2016/10.

    Full description at Econpapers || Download paper

  21. Resources (mis)allocation, innovation and the competitiveness of Europe. (2016). Secchi, Angelo ; Criscuolo, Chiara.
    In: Economia e Politica Industriale: Journal of Industrial and Business Economics.
    RePEc:spr:epolin:v:43:y:2016:i:1:p:1-9.

    Full description at Econpapers || Download paper

  22. Resources (mis)allocation, innovation and the competitiveness of Europe. (2016). Secchi, Angelo ; Criscuolo, Chiara.
    In: Economia e Politica Industriale: Journal of Industrial and Business Economics.
    RePEc:spr:epolin:v:43:y:2016:i:1:d:10.1007_s40812-016-0026-9.

    Full description at Econpapers || Download paper

  23. Capital and labour (mis)allocation in the euro area: some stylized facts and determinants. (2016). Lopez-Garcia, Paloma ; Giordano, Claire ; Gamberoni, Elisa.
    In: Working Paper Series.
    RePEc:ecb:ecbwps:20161981.

    Full description at Econpapers || Download paper

  24. Capital and labour (mis)allocation in the euro area: Some stylized facts and determinants. (2016). Lopez-Garcia, Paloma ; Giordano, Claire ; Gamberoni, Elisa.
    In: Questioni di Economia e Finanza (Occasional Papers).
    RePEc:bdi:opques:qef_349_16.

    Full description at Econpapers || Download paper

  25. Firm Dynamics and Public Policy: Evidence from OECD Countries. (2015). Gal, Peter ; Andrews, Dan ; Criscuolo, Chiara ; Menon, Carlo.
    In: RBA Annual Conference Volume (Discontinued).
    RePEc:rba:rbaacv:acv2015-14.

    Full description at Econpapers || Download paper

  26. Productivity Spillovers from the Global Frontier and Public Policy: Industry-Level Evidence. (2015). Saia, Alessandro ; Andrews, Dan ; ALBRIZIO, SILVIA.
    In: OECD Economics Department Working Papers.
    RePEc:oec:ecoaaa:1238-en.

    Full description at Econpapers || Download paper

  27. The Future of Productivity Improving the Diffusion of Technology and Knowledge. (2015). Pilat, Dirk ; Criscuolo, Chiara ; Andrews, Dan.
    In: Communications & Strategies.
    RePEc:idt:journl:cs10004.

    Full description at Econpapers || Download paper

  28. Business Dynamics of Innovating Firms: Linking U.S. Patents with Administrative Data on Workers and Firms. (2015). Miranda, Javier ; Graham, Stuart ; Grim, Cheryl ; Islam, Tariqul ; Marco, Alan.
    In: Working Papers.
    RePEc:cen:wpaper:15-19.

    Full description at Econpapers || Download paper

  29. La propagation des grandes idées? L\impact de l\activité de brevet des firmes leader sur les inventeurs locaux.. (2014). Menon, Carlo.
    In: Cahiers du GREThA (2007-2019).
    RePEc:grt:wpegrt:2014-11.

    Full description at Econpapers || Download paper

  30. Entrepreneurship in the Netherlands - The Top sectors. (2014). Wennekers, Sander ; Et, AL.
    In: Scales Research Reports.
    RePEc:eim:papers:a201417.

    Full description at Econpapers || Download paper

  31. The dynamics of employment growth: new evidence from 18 countries. (2014). Menon, Carlo ; Gal, Peter ; Criscuolo, Chiara.
    In: LSE Research Online Documents on Economics.
    RePEc:ehl:lserod:60286.

    Full description at Econpapers || Download paper

  32. The Dynamics of Employment Growth: New Evidence from 18 Countries. (2014). Menon, Carlo ; Gal, Peter ; Criscuolo, Chiara.
    In: CEP Discussion Papers.
    RePEc:cep:cepdps:dp1274.

    Full description at Econpapers || Download paper

  33. Knowledge-Based Capital, Innovation and Resource Allocation. (2013). Criscuolo, Chiara ; Andrews, Dan.
    In: OECD Economics Department Working Papers.
    RePEc:oec:ecoaaa:1046-en.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-01 13:36:29 || 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.