1. Whats BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules. (2016). Kayis-Kumar, Ann.
   In: MPRA Paper.
   RePEc:pra:mprapa:75741.

   Full description at Econpapers || Download paper

2. International tax planning by multinationals: Simulating a tax-minimising intercompany response to the OECDs recommendation on BEPS Action 4. (2016). Kayis-Kumar, Ann.
   In: MPRA Paper.
   RePEc:pra:mprapa:72828.

   Full description at Econpapers || Download paper

3. Daně z příjmů versus daň z přidaní hodnoty v malé otevřené ekonomice. (2012). Buus, Tomas.
   In: Politická ekonomie.
   RePEc:prg:jnlpol:v:2012:y:2012:i:1:id:832:p:58-80.

   Full description at Econpapers || Download paper

1. [1] Athanasakou, K. (2007): China IPR Enforcement: Hard as Steel or Soft as Tofu? Bringing the Question to the WTO under Trips. Georgetown Journal of International Law, 2007, vol. 39, no. 1, pp. 217-245.
   Paper not yet in RePEc: Add citation now
   

2. [10] Bond, E. W. – Samuelson, L. (1989): Strategic Behaviour and the Rules for International Taxation of Capital. The Economic Journal, 1989, vol. 99, no. 398, pp. 1099-1111.

3. [11] Buus, T. – Brada, J. (2008a): On the Necessity of Using Average Cost as a Base for Transfer Price. European Financial and Accounting Journal, 2008, vol. 3, no. 3, pp. 79–94.

4. [12] Buus, T. – Brada, J. (2008b): O vlastnostech metod stanovení transferových cen. Český finanční a účetní časopis, 2008, vol. 3, no. 3, pp. 39–55.
   Paper not yet in RePEc: Add citation now
   
5. [13] Casperen, E. – Metcalf, G (1993): Is Value Added Tax Progressive?
   Paper not yet in RePEc: Add citation now
   
6. [14] Desai, M. A. – Foley, C. F. – Hines, J. R. (2007): Labor and Capital Shares of the Corporate Tax Burden: International Evidence.
   Paper not yet in RePEc: Add citation now
   

7. [15] Eden, L. – Rodriguez, P. (2004): How Weak are the Signals? International price indices and multinational enterprises. Journal of International Business Studies, 2004, vol. 35, no. 1, pp. 61–74.

8. [19] Gordon, R. H. – Nielsen, S. B. (1997): Tax Evasion in an Open Economy: Value Added vs. Income Taxation. Journal of Public Economics, 1997, vol. 66, no. 2, pp. 173-197

9. [20] Gresik, T. A. (2001): The Taxing Task of Taxing Transnationals. Journal of Economic Literature, 2001, vol. 39, no. 3, pp. 800-838.

10. [21] Gruber, J. (1997): The Incidence of Payroll Taxation: Evidence from Chile. Journal of Labor Economics, 1997, vol. 15, no. 3, pp. 72-101.

11. [22] Hall, R. E. (2005): Guidelines for Tax Reform: The Simple, Progressive Value-Added Consumption Tax. In: Auerbach, A. J. – Hasset, K. A. (eds.): Toward Fundamental Tax Reform. Washington, D. C., American Enterprise Institute for Public Policy Research, 2005, pp. 70-80.
    Paper not yet in RePEc: Add citation now
    

12. [23] Haufler, A. – Schjelderup, G. (2000): Corporate tax systems and cross country profit shifting. Oxford Economic Papers, 2000, vol. 52, no. 2, pp. 306-325.

13. [24] Hirshleifer, J. (1956): On the Economics of Transfer Pricing. Journal of Business, 1956, vol. 29, no. 3, pp. 172 –184.

14. [25] Holstein,W. (2007):Protecting the Company Jewels in anUnprotected Country. Research Technology Management, 2007, vol. 50, no. 6; pp. 14-16.
    Paper not yet in RePEc: Add citation now
    
15. [26] Keen,M.–Wildasin,D.(2004):Pareto-EfficientInternationalTaxation. The American Economic Review, 2004, vol. 94, no. 1, pp. 259-275.
    Paper not yet in RePEc: Add citation now
    

16. [27] Kugler, A. – Kugler, M. (2003): The Labor Market Effects of Payroll Taxes in a Middle-Income Country: Evidence from Colombia.

17. [29]Metcalf, G. E. (1995): Value-Added Taxation: A Tax whose Time Has Come? The Journal of Economic Perspectives, 1995, vol. 9, no. 1, pp. 121-140.

18. [3] Auerbach, A. J. (2006): The Future of Capital Income Taxation.

19. [30] OECD (2001): Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris, Organisation for Economic Co-operation and Development, 2001.
    Paper not yet in RePEc: Add citation now
    
20. [31] OECD (2004): OECD Revenue Statistics 1965-2004. Paris, Organisation for Economic Co-operation and Development, 2004.
    Paper not yet in RePEc: Add citation now
    
21. [32] Pappas, J. L. – Brigham, E. F. – Hirschey, M. (1983): Managerial Economics. Chicago, Dryden Press. 1983.
    Paper not yet in RePEc: Add citation now
    

22. [33] Raimondos-Moller, P. – Scharf, K. (2002): Transfer pricing rules and competing governments. Oxford Economic Papers, 2002, vol. 54, no. 2. pp. 230-246.

23. [34] Ratner, M. (2008): China steps up US biotech intellectual property land grab. Nature Biotechnology, 2008, vol. 26, no. 2, pp. 141-142.
    Paper not yet in RePEc: Add citation now
    
24. [35] Sansing,R. (1999):Relationship-Specific Investments and the Transfer Pricing Paradox. Review of Accounting Studies, 1999, vol. 4, no. 2. pp. 119-134.
    Paper not yet in RePEc: Add citation now
    

25. [36] Schjelderup, G. – Weichenrieder, A. J. (1999): Trade, Multinationals and Transfer Pricing Regulation. Canadian Journal of Economics, 1999, vol. 32, no. 3, pp. 817 – 834.

26. [38] Sinn, H. (1990): Tax Harmonization and Tax Competition in Europe. European Economic Review, 1990, vol. 34, no. 2-3, pp. 489-504.

27. [39] Slemrod, J. (2007): Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 2007, vol. 21, no. 1, pp. 25-48.

28. [4] Auerbach, A. J. – Hasset, K. A. (2005): Toward Fundamental Tax Reform. Washington, D.C., American Enterprise Institute for Public Policy Research, 2005.
    Paper not yet in RePEc: Add citation now
    
29. [42]Wellisch, D. (2003): Internationale Verrechnungspreismethoden, Neutralität und die Gewinne multinationaler Unternehmen. Jahrbücher für Nationalökonomie und Statistik, 2003, vol. 223, no. 3. pp. 332 – 359.
    Paper not yet in RePEc: Add citation now
    
30. [43] Yang, W. – Yen, A. (2009): The Dragon Gets New IP Claws: The Latest Amendments to the Chinese Patent Law. Intellectual Property & Technology Law Journal, 2009, vol. 21, no. 5, pp. 18-21.
    Paper not yet in RePEc: Add citation now
    

31. [44] Zolt, E. M. – Bird, R. M. (2005): Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries. UCLA Law Review, 2005, vol. 52, no. 1. pp. 1-72.

32. [5] Baldenius, T. – Melumad, N. D. – Reichelstein, S. J. (2004): Integrating Managerial and Tax Objectives in Transfer Pricing. Accounting Review, 2004, vol. 79, no. 3, pp. 591-615.
    Paper not yet in RePEc: Add citation now
    

33. [6] Ballard, C. L. – Scholz, J. K. – Shoven, J. B. (1987): The Value-Added Tax: A General Equilibrium Look at Its Efficiency and Incidence. In: Feldstein, M. (ed.): The Effects of Taxation on Capital Accumulation. Chicago, University of Chicago Press, pp. 445-480, 1987.

34. [7] Bartelsman, E.J. – Beetsma, R.M.W.J. (2003): Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries. Journal of Public Economics, 2003, vol. 87, no. 9, pp. 2225-2252.

1. Strategic delegation in asymmetric tax competition. (2017). Ogawa, Hikaru ; Susa, Taiki.
   In: Economics and Politics.
   RePEc:bla:ecopol:v:29:y:2017:i:3:p:237-251.

   Full description at Econpapers || Download paper

2. Effects of capital taxation on economies with different demographic changes: short term versus long term. (2014). Yakita, Akira.
   In: Journal of Population Economics.
   RePEc:spr:jopoec:v:27:y:2014:i:1:p:257-273.

   Full description at Econpapers || Download paper

3. International tax competition with endogenous sequencing. (2014). Ida, Tomoya .
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:21:y:2014:i:2:p:228-247.

   Full description at Econpapers || Download paper

4. Tax Competition and Double Tax Treaties with Mergers and Acquisitions. (2013). Siggelkow, Benjamin Florian.
   In: MPRA Paper.
   RePEc:pra:mprapa:49371.

   Full description at Econpapers || Download paper

5. Further analysis on leadership in tax competition: the role of capital ownership. (2013). Ogawa, Hikaru.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:20:y:2013:i:3:p:474-484.

   Full description at Econpapers || Download paper

6. Asymmetric Oligopoly and Foreign Direct Investment: Implications for Host-Country Tax-Setting. (2012). Porter, Lynda.
   In: International Economic Journal.
   RePEc:taf:intecj:v:26:y:2012:i:2:p:229-246.

   Full description at Econpapers || Download paper

7. Steuern, Wettbewerb und Wettbewerbsneutralität. (2012). Haucap, Justus.
   In: Perspektiven der Wirtschaftspolitik.
   RePEc:bla:perwir:v:13:y:2012:i:1-2:p:103-115.

   Full description at Econpapers || Download paper

8. Race-to-the-Bottom or -Top at Home or Abroad: Health and Safety Standards and the Multinational Firm. (2011). Porter, Lynda ; Pavelin, Stephen.
   In: The Economic and Social Review.
   RePEc:eso:journl:v:42:y:2011:i:3:p:289-311.

   Full description at Econpapers || Download paper

9. Sales tax competition and a multinational with a decreasing marginal cost. (2011). Bedre Defolie, Özlem ; Alexandrov, Alexei ; Bedre-Defolie, zlem .
   In: ESMT Research Working Papers.
   RePEc:esm:wpaper:esmt-11-01.

   Full description at Econpapers || Download paper

10. Tax competition -- Greenfield investment versus mergers and acquisitions. (2011). Fuest, Clemens ; Becker, Johannes.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:41:y:2011:i:5:p:476-486.

    Full description at Econpapers || Download paper

11. The role of multinational companies in tax evasion and tax avoidance: The case of Nigeria. (2011). Otusanya, Olatunde Julius.
    In: CRITICAL PERSPECTIVES ON ACCOUNTING.
    RePEc:eee:crpeac:v:22:y:2011:i:3:p:316-332.

    Full description at Econpapers || Download paper

12. Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre. (2010). Homburg, Stefan.
    In: EconStor Books.
    RePEc:zbw:esmono:92547.

    Full description at Econpapers || Download paper

13. Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence. (2010). Davies, Ronald ; Chisik, Richard.
    In: Working Papers.
    RePEc:rye:wpaper:wp020.

    Full description at Econpapers || Download paper

14. Gradualism in Tax Treaties with Irreversible Foreign Direct Investment. (2010). Davies, Ronald ; Chisik, Richard.
    In: Working Papers.
    RePEc:rye:wpaper:wp019.

    Full description at Econpapers || Download paper

15. VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices?. (2010). Buus, Tomas ; Brada, Jaroslav.
    In: European Financial and Accounting Journal.
    RePEc:prg:jnlefa:v:2010:y:2010:i:1:id:43:p:28-50.

    Full description at Econpapers || Download paper

16. Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises. (2009). Buus, Tomas ; Brada, Jaroslav.
    In: European Financial and Accounting Journal.
    RePEc:prg:jnlefa:v:2009:y:2009:i:2:id:67:p:65-78.

    Full description at Econpapers || Download paper

17. On the Properties of Transfer Pricing Rules. (2008). Buus, Tomas ; Brada, Jaroslav.
    In: Český finanční a účetní časopis.
    RePEc:prg:jnlcfu:v:2008:y:2008:i:3:id:279:p:39-55.

    Full description at Econpapers || Download paper

18. International profit shifting within multinationals: A multi-country perspective. (2008). Laeven, Luc ; Huizinga, Harry.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:92:y:2008:i:5-6:p:1164-1182.

    Full description at Econpapers || Download paper

19. Tax Competition for Heterogeneous Firms with Endogenous Entry. (2007). Eckel, Carsten ; Davies, Ronald.
    In: The Institute for International Integration Studies Discussion Paper Series.
    RePEc:iis:dispap:iiisdp214.

    Full description at Econpapers || Download paper

20. Tax Competition for Heterogeneous Firms with Endogenous Entry:The Case of Heterogeneous Fixed Costs. (2007). Eckel, Carsten ; Davies, Ronald.
    In: The Institute for International Integration Studies Discussion Paper Series.
    RePEc:iis:dispap:iiisdp213.

    Full description at Econpapers || Download paper

21. A theory of user-fee competition. (2007). Kolmar, Martin ; Fuest, Clemens.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:91:y:2007:i:3-4:p:497-509.

    Full description at Econpapers || Download paper

22. The impact of endogenous tax treaties on foreign direct investment: theory and evidence. (2006). Winner, Hannes ; Pfaffermayr, Michael ; Larch, Mario ; Egger, Peter.
    In: Canadian Journal of Economics/Revue canadienne d'économique.
    RePEc:wly:canjec:v:39:y:2006:i:3:p:901-931.

    Full description at Econpapers || Download paper

23. Redistribution and economic growth in integrated economies. (2006). Rehme, Günther.
    In: Journal of Macroeconomics.
    RePEc:eee:jmacro:v:28:y:2006:i:2:p:392-408.

    Full description at Econpapers || Download paper

24. La neutralidad de los métodos para evitar la doble imposición internacional en un contexto de libre circulación de capitales1/The Neutrality of the Methods for the Avoidance of International Double. (2004). SANMARTÍN JARAMILLO, P. G., .
    In: Estudios de Economia Aplicada.
    RePEc:lrk:eeaart:22_1_6.

    Full description at Econpapers || Download paper

25. Asymmetric FDI and tax-treaty bargaining: theory and evidence. (2004). Davies, Ronald ; Chisik, Richard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:6:p:1119-1148.

    Full description at Econpapers || Download paper

26. Capital Mobility and Tax Competition: A Survey. (2003). Mintz, Jack ; Fuest, Clemens ; Huber, Bernd.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_956.

    Full description at Econpapers || Download paper

27. La concurrence fiscale sur le bénéfice des entreprises : théories et pratiques. (2002). Madies, Thierry ; Guimbert, Stephane ; Bretin, Emmanuel .
    In: Économie et Prévision.
    RePEc:prs:ecoprv:ecop_0249-4744_2002_num_156_5_6879.

    Full description at Econpapers || Download paper

28. Do Bilateral Tax Treaties Promote Foreign Direct Investment?. (2002). Davies, Ronald ; Blonigen, Bruce.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8834.

    Full description at Econpapers || Download paper

29. Steuerwettbewerb und Direktinvestitionen. (2002). Dickescheid, Thomas.
    In: Beiträge zur Finanzwissenschaft.
    RePEc:mhr:btrfin:urn:isbn:9783161477348.

    Full description at Econpapers || Download paper

30. Why Capital Income Taxes Survive in Open Economies: The Role of Multinational Firms. (2002). Fuest, Clemens ; Huber, Bernd.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:9:y:2002:i:5:p:567-589.

    Full description at Econpapers || Download paper

31. Puzzles Over International Taxation of Cross Border Flows of Capital Income. (2001). Whalley, John.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:8662.

    Full description at Econpapers || Download paper

32. Competition for foreign direct investment in the product cycle. (2001). Lai, Edwin.
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:13:y:2001:i:1:p:61-81.

    Full description at Econpapers || Download paper

33. The Taxing Task of Taxing Transnationals. (2001). Gresik, Thomas.
    In: Journal of Economic Literature.
    RePEc:aea:jeclit:v:39:y:2001:i:3:p:800-838.

    Full description at Econpapers || Download paper

34. Taxation of Investment and Finance in an International Setting: Implications for Tax Competition. (2000). Mintz, Jack.
    In: CoFE Discussion Papers.
    RePEc:zbw:cofedp:0033.

    Full description at Econpapers || Download paper

35. The Effects of Bilateral Tax Treaties on U.S. FDI Activity. (2000). Davies, Ronald ; Blonigen, Bruce.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:7929.

    Full description at Econpapers || Download paper

36. National and International Distributive Justice in Bilateral Tax Treaties. (1999). Cappelen, Alexander.
    In: FinanzArchiv: Public Finance Analysis.
    RePEc:mhr:finarc:urn:sici:0015-2218(200007)56:3/4_424:naidji_2.0.tx_2-m.

    Full description at Econpapers || Download paper

37. Optimale Ansiedlung sozialpolitischer Entscheidungskompetenzen in der Europäischen Union. (1999). Kolmar, Martin.
    In: Beiträge zur Finanzwissenschaft.
    RePEc:mhr:btrfin:urn:isbn:9783161471254.

    Full description at Econpapers || Download paper

38. On capital income tax policies under uncertainty. (1998). Bo Nielsen, Soren, .
    In: European Economic Review.
    RePEc:eee:eecrev:v:42:y:1998:i:8:p:1553-1580.

    Full description at Econpapers || Download paper

39. Zur Effizienz nationaler Sozialversicherungssysteme in der Europäischen Union. (1997). Kolmar, Martin.
    In: Discussion Papers, Series II.
    RePEc:zbw:kondp2:341.

    Full description at Econpapers || Download paper

40. Economic growth, (re-)distributive policies, capital mobility and tax competition in open economies. (1997). Rehme, Günther.
    In: Economics Working Papers.
    RePEc:eui:euiwps:eco1997/24.

    Full description at Econpapers || Download paper

41. The seesaw principle in international tax policy. (1997). Slemrod, Joel ; Procter, Roger ; Hansen, Carl.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:65:y:1997:i:2:p:163-176.

    Full description at Econpapers || Download paper

42. Strategic taxation of the multinational enterprise: A new argument for double taxation. (1997). Konan, Denise.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:63:y:1997:i:2:p:301-309.

    Full description at Econpapers || Download paper

43. Comments on: Capital mobility and environmental standards: Racing to the bottom with multiple tax instruments by J. Kim and D. Wilson (Japan and the World Economy 9 (1997) 537-551). (1997). Bond, Eric.
    In: Japan and the World Economy.
    RePEc:eee:japwor:v:9:y:1997:i:4:p:553-555.

    Full description at Econpapers || Download paper

44. Foreign Direct Investment, Political Resentment and the Privatization Process in Eastern Europe. (1997). Weichenrieder, Alfons ; Sinn, Hans-Werner.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_129.

    Full description at Econpapers || Download paper

45. Foreign direct investment under oligopoly: Profit shifting or profit capturing?. (1996). Janeba, Eckhard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:60:y:1996:i:3:p:423-445.

    Full description at Econpapers || Download paper

46. Optimality properties of alternative systems of taxation of foreign capital income. (1996). Tulkens, Henry ; Mintz, Jack.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:60:y:1996:i:3:p:373-399.

    Full description at Econpapers || Download paper

47. Regulation of multinational firms with two active governments: A common agency approach. (1996). Gresik, Thomas ; Bond, Eric.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:59:y:1996:i:1:p:33-53.

    Full description at Econpapers || Download paper

48. Corporate income tax competition, double taxation treaties, and foreign direct investment. (1995). Janeba, Eckhard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:56:y:1995:i:2:p:311-325.

    Full description at Econpapers || Download paper

49. Canada-U.S. Free Trade and Pressures for Tax Coordination. (1992). Gordon, Roger H..
    In: NBER Chapters.
    RePEc:nbr:nberch:7479.

    Full description at Econpapers || Download paper

50. Canada - U.S. Free Trade and Pressures for Tax Harmonization. (1990). Gordon, Roger.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:3327.

    Full description at Econpapers || Download paper

Report date: 2025-09-30 02:05:29 || Missing content? Let us know