Multinationals’ profit response to tax differentials: Effect size and shifting channels
Author:
Affiliation:
1. Institute of Business Administration at Kiel University ZEW Mannheim
2. University of Cologne Department of Management and Economics
Publisher
Wiley
Subject
Economics and Econometrics
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/caje.12283
Reference73 articles.
1. International corporate taxation and U.S. multinationals' behaviour: an integrated approach
2. Why pay more? Corporate tax avoidance through transfer pricing in OECD countries
3. Cross-border tax effects on affiliate investment—Evidence from European multinationals
4. Beer S. andJ.Loeprick(2013) “Profit shifting: Drivers and potential countermeasures ” WU International Taxation Research Paper Series no. 2013–03
5. Beuselinck C. M.Deloof andA.Vanstraelen(2009) “Multinational income shifting tax enforcement and firm value ” working paper University of Tilburg
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