Multinational corporations and tax havens: evidence from country-by-country reporting-Reference-Cited by-同舟云学术

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Multinational corporations and tax havens: evidence from country-by-country reporting

Published:2021-01-03 Issue:6 Volume:28 Page:1519-1561
ISSN:0927-5940
Container-title:International Tax and Public Finance
language:en
Short-container-title:Int Tax Public Finance

Author:

Garcia-Bernardo Javier,Janský Petr^ORCID,Tørsløv Thomas

Funder

H2020 European Research Council

Grantová Agentura České Republiky

Univerzita Karlova v Praze

Publisher

Springer Science and Business Media LLC

Subject

Economics and Econometrics,Finance,Accounting

Link

https://link.springer.com/content/pdf/10.1007/s10797-020-09639-w.pdf

Reference79 articles.

1. Bernard, A. B., Jensen, J. B., & Schott, P. K. (2006). Transfer pricing by U.S.-based multinational firms (working paper no. 12493). National Bureau of Economic Research. https://doi.org/10.3386/w12493

2. Bilicka, K. A. (2019). Comparing UK tax returns of foreign multinationals to matched domestic firms. American Economic Review, 109(8), 2921–2953. https://doi.org/10.1257/aer.20180496

3. Blonigen, B. A., Oldenski, L., & Sly, N. (2014). The differential effects of bilateral tax treaties. American Economic Journal: Economic Policy, 6(2), 1–18. https://doi.org/10.1257/pol.6.2.1

4. Blouin, J., & Robinson, L. A. (2020). Double counting accounting: How much profit of multinational enterprises is really in tax havens? (SSRN Scholarly paper ID 3491451). Social science research network. https://papers.ssrn.com/abstract=3491451. Accessed 28 September 2020.

5. Bosworth, B., Collins, S. M., & Chodorow-Reich, G. (2007). Returns on FDI: Does the US really do better? Cambridge: National Bureau of Economic Research.

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