Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits
Author:
Affiliation:
1. Director of Tax Justice Network, UK, and visiting fellow at King's College London
2. Assistant Professor, Institute of Economic Studies, Faculty of Social Sciences; Charles University in Prague; Czech Republic
Publisher
Wiley
Subject
Management, Monitoring, Policy and Law,Development,Geography, Planning and Development
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/dpr.12315/fullpdf
Reference42 articles.
1. Corporate tax in developing countries: Current trends and design issues;Abramovsky;Fiscal Studies,2014
2. Globalisation and developing countries - a shrinking tax base?;Aizenman;The Journal of Development Studies,2009
3. U.S. multinational companies: Operations in the U.S. and abroad in 2008;Barefoot;Survey of Current Business,2010
4. Are tax havens good neighbours? FDI spillovers and developing countries;Blanco;The Journal of Development Studies,2014
5. The differential effects of bilateral tax treaties;Blonigen;American Economic Journal: Economic Policy,2014
Cited by 39 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Profit shifting of multinational corporations worldwide;World Development;2024-05
2. The long way to tax transparency: lessons from the early publishers of country-by-country reports;International Tax and Public Finance;2024-01-11
3. Revenue losses from corporate tax avoidance: Estimations from the UNUWIDER Government Revenue Dataset;Review of Development Economics;2023-11-08
4. BEPS: Changing International Fiscal Standards and the Unchanging Fortunes of ‘Sustainable Development’;Law and Development Review;2023-06-01
5. Global corporate structure of Chinese state-owned financial institutions through Hong Kong;Journal of International Relations and Development;2023-03-25
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3