Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing-Reference-Cited by-同舟云学术

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Unilateral tax reform: Border adjusted taxes, cash flow taxes, and transfer pricing

Published:2020-04 Issue: Volume:184 Page:104160
ISSN:0047-2727
Container-title:Journal of Public Economics
language:en
Short-container-title:Journal of Public Economics

Author:

Bond Eric W.,Gresik Thomas A.

Publisher

Elsevier BV

Subject

Economics and Econometrics,Finance

Reference32 articles.

1. Income tax evasion: a theoretical analysis;Allingham;J. Public Econ.,1972

2. Global sourcing;Antràs;J. Polit. Econ.,2004

3. Innovation and production in the global economy;Arkolakis;Am. Econ. Rev.,2018

4. Cash-flow taxes in an international setting;Auerbach;Am. Econ. J. Econ. Pol.,2018

5. The role of border adjustments in international taxation;Auerbach,2016

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1. Transfer pricing, earnings management and corporate governance among listed firms: Evidence from Ghana;Corporate Governance: The International Journal of Business in Society;2024-05-27

2. Tax policy competition under destination‐based taxation;Review of International Economics;2024-01-09

3. A THEORY OF ECONOMIC DISINTEGRATION;International Economic Review;2023-09-29

4. Transfer pricing under global adoption of destination-based cash-flow taxation;International Tax and Public Finance;2023-06-09

5. On the incentive compatibility of universal adoption of destination-based cash flow taxation;International Tax and Public Finance;2022-10-11

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