Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?

Author:

Bucovetsky Sam,Haufler Andreas

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference29 articles.

1. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries;Bartelsman;Journal of Public Economics,2003

2. Existence of equilibria in a basic tax-competition model;Bayindir-Upmann;Regional Science and Urban Economics,2005

3. Asymmetric tax competition;Bucovetsky;Journal of Urban Economics,1991

4. Tax competition and foreign capital;Davies;International Tax and Public Finance,2003

5. Conclusions of the ECOFIN Council meeting on 1 December 1997 concerning taxation policy (including code of conduct for business taxation);European Communities,1998

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