Funder
Japan Society of the Promotion of Science
German Science Foundation
National research foundation of korea
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance,Accounting
Reference40 articles.
1. Agrawal, D. R. (2021). The Internet as a tax haven? American Economic Journal: Economic Policy, 13, 1–35.
2. Auerbach, A. J., & Devereux, M. P. (2018). Cash-flow taxes in an international setting. American Economic Journal: Economic Policy, 10, 69–94.
3. Bauer, C. J., & Langenmayr, D. (2013). Sorting into outsourcing: Are profits taxed at a gorilla’s arm’s length? Journal of International Economics, 90, 326–336.
4. Behrens, K., Peralt, S., & Picard, P. M. (2014). Transfer pricing rules, OECD guidelines, and market distortions. Journal of Public Economic Theory, 16, 650–680.
5. Choe, C., & Matsushima, N. (2013). The arm’s length principle and tacit collusion. International Journal of Industrial Organization, 31, 119–130.