Measuring misalignment: The location of US multinationals’ economic activity versus the location of their profits

Author:

Cobham Alex1,Janský Petr2

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

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

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