This document has not been cited yet.

1. Altshuler, R. and Grubert, H., 2003. Repatriation taxes, repatriation strategies and multinational nancial policy. Journal of Public Economics 87, 73107.

2. Alworth, J. S., 1988. The Finance, Investment and Taxation Decisions of Multinationals. Blackwell, Oxford.
   Paper not yet in RePEc: Add citation now
   

3. Bartelsman, E.J. and Beetsma, R.M., 2003. Why Pay More? Corporate Tax Avoidance Through Transfer Pricing in the OECD Countries, Journal of Public Economics 87, 22252252.

4. Bellak, C. and Leibrecht, M., 2010. Does Lowering Dividend Tax Rates Increase Dividends Repatriated? Evidence of Intrarm Cross-Border Dividend Repatriation Policies by German Multinational Enterprises. FinanzArchiv 66, 350383.

5. Bertrand, M., Duo, E. and Mullainhathan, S., 2004. How much should we trust Dierence-inDi erence estimates? Quarterly Journal of Economics Vol. 119, Issue 1, p. 249275.

6. Blundell, R. and Costa Dias, M., 2009. Alternative Approaches to Evaluation in Empirical Microeconomics, Journal of Human Resources, University of Wisconsin Press, vol. 44(3).

7. Boadway, R. and Bruce, N., 1992. Problems with integrating corporate and personal income taxes in an open economy, Journal of Public Economics, Elsevier, vol. 48(1), pages 3966, June.

8. Bond, S., Chennells, L. and Devereux, M. P., 1996. Taxes and Company Dividends: A Microeconometric Investigation Exploiting Cross-section Variation in Taxes, Economic Journal 106, 320333.

9. Bond, S., R., Devereux, M. P. and Klemm, A., 2007. Dissecting Dividend Decisions: Some Clues about the Eects of Dividend Taxation from Recent UK Reforms. In Auerbach, A. Hines, J.R. Slemrod, J. (eds.). Taxing Corporate Income in the 21st Century, Cambridge University Press.

10. Cameron, C. A., Gelbach, J. B. and Miller, D. L., 2008. Bootstrap-Based Improvements for Inference with Clustered Errors. The Review of Economics and Statistics, 90(3): 414427.

11. Chetty, R. and Saez, E., 2005. Dividend taxes and corporate behaviour: Evidence from the 2003 dividend tax cut, Quarterly Journal of Economics, Vol. CXX, Issue 3, August 2005.

12. Chetty, R. and Saez, E., 2010. Dividend and Corporate Taxation in an Agency Model of the Firm. American Economic Journal: Economic Policy 2(3): 1-31.

13. Clausing, K., 2003. Tax motivated transfer pricing and US intrarm trade prices. Journal of Public Economics 87, 22072223.

14. Desai, M., Foley, C. F. and Hines, J. R., 2001. Repatriation Taxes and Dividend Distortions. National Tax Journal 54, 829851.

15. Desai, M., Foley, C. F. and Hines, J. R., 2007. Dividend Policy Inside the Multinational Firm, Financial Management 36:1.
    Paper not yet in RePEc: Add citation now
    

16. Devereux, M. and Freeman, H., 1995. The Impact of Tax on Foreign Direct Investment: Empirical Evidence and the Implications for Tax Integration Scheme, International Tax and Public Finance, Vol. 2, 85106.

17. Dharmapala, D. C., Foley, F. and Forbes, K. J., 2011. Watch what I do, not what I say: The unintended consequences of the homeland investment act. Journal of Finance 66, 753787.

18. Dharmapala, D., 2014. What Do We Know About Base Erosion and Prot Shifting? A Review of the Empirical Literature, Fiscal Studies 35, 421-448.

19. European Commission, 2003. Dividend taxation of individual in the Internal Market. COM(2003), 810 nal.
    Paper not yet in RePEc: Add citation now
    

20. Faulkender, M. and Petersen, M., 2012. Investment and capital constraints: Repatriation under the American Jobs Creation Act. Review of Financial Studies 25, 33513388.

21. Fuest, C. and Huber, B., 2000. The Optimal Taxation of Dividends in a Small Open Economy. CESifo Working Paper 348, CESifo Group, Munich.

22. Greatz, M. and Warren, A., 2007. Dividend Taxation in Europe: When the ECJ Makes Tax Policy. Common Market Law Review 44, 1577-1623.
    Paper not yet in RePEc: Add citation now
    

23. Harju, J. and Kari, S., 2011. Dividend taxes and decisions of MNEs: Evidence from a Finnish tax reform. VATT Working Papers, 27.

24. Heckemeyer, J. H. and Overesch, M., 2013. Multinationals' Prot Response to Tax Dierentials: Eect Size and Shifting Channels. ZEW Discussion Paper, No. 13-045.
    Paper not yet in RePEc: Add citation now
    

25. Hines, J. R. and Rice, E. M., 1994. Fiscal Paradise: foreign tax havens and American business. Quarterly Journal of Economics 109, 149182.

26. Huizinga, H. and Laeven, L., 2008. International prot shifting within multinationals: A multicountry perspective. Journal of Public Economics 92, 11641182.

27. Huizinga, H., Laeven, L. and Nicodeme, G., 2008. Capital Structure and International Debt Shifting. Journal of Financial Economics 88, 80-118.

28. Kari, S. and Ylä-Liedenpohja, J., 2005. Eects of an Equalization Tax on Multinational Investments and Transfer Pricing, FinanzArchiv: Public Finance Analysis, vol. 61(1).

29. Kari, S., Karikallio, H. and Pirttilä, J., 2008. Anticipating Tax Changes: Evidence from the Finnish Corporate Income Tax Reform of 2005, Fiscal Studies, vol. 29(2), pages 167196.

30. Kari, S., Karikallio, H. and Pirttilä, J., 2009. The impact of dividend taxation on dividends and investment: New evidence based on a natural experiment. VATT Working Papers 9, Government Institute for Economic Research, Helsinki.

31. Korkeamäki, T., Liljeblom, E. and Pasternack, D., 2010. Tax Reform and Payout Policy: Do Shareholder Clienteles or Payout Policy Adjust? Journal of Corporate Finance 16, 572587.

32. Poterba, J., 2004. Taxation and Corporate Payout Policy, American Economic Review, 94(2), 171175.

33. Ruding Committee, 1992. Report of the Committee of Independent Experts on Company Taxation. Brussels, European community.
    Paper not yet in RePEc: Add citation now
    
34. Sørensen, P. B., 2005. Dual Income Tax: Why and How. FinanzArchiv/Public Finance Analysis 61, 559586.
    Paper not yet in RePEc: Add citation now
    
35. Sinn, H.-W., 1987. Capital income taxation and resource allocation. North-Holland, Amsterdam.
    Paper not yet in RePEc: Add citation now
    
36. Sinn, H.-W., 1993. Taxation and the birth of foreign subsidiaries. In Herberg, H. and Van Long, N. (Eds.): Trade, Welfare and Economic Policies: Essays in Honor of Murray C. Kemp, University of Michigan Press, Ann Arbor, Mi, 325352.
    Paper not yet in RePEc: Add citation now
    

37. Slemrod, J., 1992. Do Taxes Matter? Lessons from the 1980s. American Economic Review, 82, 2, 250256.

38. Slemrod, J., 1995. Income Creation or Income Shifting? Behavioral Responses to the Tax Reform Act of 1986. American Economic Review, 85, 2, 175180.

39. Weichenrieder, A. J., 1994. Freistellungsverfahren und Nachholeekt Eine Studie zum SiemensE ekt. FinanzArchiv 51, 172195.
    Paper not yet in RePEc: Add citation now
    
40. Weichenrieder, A. J., 1998. Foreign Prots and Domestic Investment, Journal of Public Economics 69, 451463.
    Paper not yet in RePEc: Add citation now
    

1. International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots. (2018). de Mooij, Ruud ; Liu, Li ; Beer, Sebastian.
   In: IMF Working Papers.
   RePEc:imf:imfwpa:2018/168.

   Full description at Econpapers || Download paper

2. The relation among trapped cash, permanently reinvested earnings, and foreign cash. (2017). Laplante, Stacie K ; Nesbitt, Wayne L.
   In: Journal of Corporate Finance.
   RePEc:eee:corfin:v:44:y:2017:i:c:p:126-148.

   Full description at Econpapers || Download paper

3. Determinants and home-country effects of FDI outflows: Evidence from Latin American countries. (2015). Padilla, Ramon ; Nogueira, Caroline Gomes.
   In: Estudios y Perspectivas – Sede Subregional de la CEPAL en México.
   RePEc:ecr:col031:38914.

   Full description at Econpapers || Download paper

4. Dividend Taxes and Decisions of MNEs: Evidence from a Finnish Tax Reform. (2015). Kari, Seppo ; Harju, Jarkko.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_5606.

   Full description at Econpapers || Download paper

5. Evaluating the Effects of ACE Systems on Multinational Debt Financing and Investment. (2015). Ruf, Martin ; Hebous, Shafik.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_5360.

   Full description at Econpapers || Download paper

6. Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, J..
   In: Discussion Paper.
   RePEc:tiu:tiucen:7da9af08-4f09-45c7-8c6f-d6ebdcfa39e8.

   Full description at Econpapers || Download paper

7. Bilateral internal debt financing and tax planning of multinational firms. (2014). Wamser, Georg ; Overesch, Michael.
   In: Review of Quantitative Finance and Accounting.
   RePEc:kap:rqfnac:v:42:y:2014:i:2:p:191-209.

   Full description at Econpapers || Download paper

8. Debt shifting in Europe. (2014). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:21:y:2014:i:3:p:397-435.

   Full description at Econpapers || Download paper

9. Thin Capitalization Rules and Multinational Firm Capital Structure. (2014). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Blouin, Jennifer .
   In: CEPR Discussion Papers.
   RePEc:cpr:ceprdp:9830.

   Full description at Econpapers || Download paper

10. M&A and the Tax Benefits of Debt Financing. (2013). Scheuering, Uwe.
    In: Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79817.

    Full description at Econpapers || Download paper

11. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2013). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia ; Moen, Jarle.
    In: Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order.
    RePEc:zbw:vfsc13:79749.

    Full description at Econpapers || Download paper

12. Capital structure choice and company taxation: A meta-study. (2013). Heckemeyer, Jost ; Feld, Lars ; Overesch, Michael.
    In: Journal of Banking & Finance.
    RePEc:eee:jbfina:v:37:y:2013:i:8:p:2850-2866.

    Full description at Econpapers || Download paper

13. Form follows function? Evidence on tax savings by multinational holding structures. (2012). Dreßler, Daniel.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:12057.

    Full description at Econpapers || Download paper

14. The Debt-Equity Bias: consequences and solutions. (2012). Nicodème, Gaëtan ; Hemmelgarn, Thomas ; Fatica, Serena ; Nicodeme, Gaetan .
    In: Taxation Papers.
    RePEc:tax:taxpap:0033.

    Full description at Econpapers || Download paper

15. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18415.

    Full description at Econpapers || Download paper

16. Debt shifting and ownership structure. (2012). Schjelderup, Guttorm ; Schindler, Dirk.
    In: European Economic Review.
    RePEc:eee:eecrev:v:56:y:2012:i:4:p:635-647.

    Full description at Econpapers || Download paper

17. Corporate Taxes and Internal Borrowing within Multinational Firms. (2012). Wamser, Georg ; Merlo, Valeria ; Keuschnigg, Christian ; Egger, Peter.
    In: Working Papers.
    RePEc:btx:wpaper:1221.

    Full description at Econpapers || Download paper

18. Capital structure choice and company taxation: A meta-study. (2011). Heckemeyer, Jost ; Feld, Lars ; Overesch, Michael.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:11075.

    Full description at Econpapers || Download paper

19. Tax Reforms in EU Member States 2011: tax policy challenges for economic growth and fiscal sustainability. (2011). Wöhlbier, Florian ; Saveyn, Bert ; Prammer, Doris ; Nicodème, Gaëtan ; Kutlina-Dimitrova, Zornitsa ; Heimann, Beata ; Hemmelgarn, Thomas ; Fatica, Serena ; Commission, European.
    In: Taxation Papers.
    RePEc:tax:taxpap:0028.

    Full description at Econpapers || Download paper

20. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2011). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia .
    In: Working Paper Series of the Department of Economics, University of Konstanz.
    RePEc:knz:dpteco:1140.

    Full description at Econpapers || Download paper

21. International Debt Shifting: Do Multinationals Shift Internal or External Debt?. (2011). Schjelderup, Guttorm ; Schindler, Dirk ; Møen, Jarle ; Tropina, Julia .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3519.

    Full description at Econpapers || Download paper

22. Wages and International Tax Competition. (2011). Schmidt-Eisenlohr, Tim ; Krautheim, Sebastian.
    In: Working Papers.
    RePEc:btx:wpaper:1123.

    Full description at Econpapers || Download paper

23. Debt shifting in Europe. (2011). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele.
    In: Working Papers.
    RePEc:btx:wpaper:1121.

    Full description at Econpapers || Download paper

24. A review of tax research. (2010). Heitzman, Shane ; Hanlon, Michelle.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:127-178.

    Full description at Econpapers || Download paper

25. Saving taxes through foreign plant ownership. (2010). Winner, Hannes ; Egger, Peter ; Eggert, Wolfgang.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:81:y:2010:i:1:p:99-108.

    Full description at Econpapers || Download paper

26. Corporate taxation, debt financing and foreign-plant ownership. (2010). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter ; Eggert, Wolfgang.
    In: European Economic Review.
    RePEc:eee:eecrev:v:54:y:2010:i:1:p:96-107.

    Full description at Econpapers || Download paper

27. Multinationals, Minority Ownership and Tax-Efficient Financing Structures. (2010). Schjelderup, Guttorm ; Schindler, Dirk.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_3034.

    Full description at Econpapers || Download paper

28. Profit Shifting by Debt Financing in Europe. (2010). Panteghini, Paolo ; Parisi, Maria Laura ; Miniaci, Raffaele ; Barion, Francesca .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2985.

    Full description at Econpapers || Download paper

29. Corporate Taxation, Debt Financing and Foreign Plant Ownership. (2009). Winner, Hannes ; Keuschnigg, Christian ; Egger, Peter ; Eggert, Wolfgang.
    In: University of St. Gallen Department of Economics working paper series 2009.
    RePEc:usg:dp2009:2009-01.

    Full description at Econpapers || Download paper

30. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Studies.
    RePEc:tax:taxstu:0028.

    Full description at Econpapers || Download paper

31. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2009). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Papers.
    RePEc:tax:taxpap:0017.

    Full description at Econpapers || Download paper

32. Corporate Income Tax and Economic Distortions. (2009). Nicodème, Gaëtan ; Nicodème, Gaëtan.
    In: Taxation Papers.
    RePEc:tax:taxpap:0015.

    Full description at Econpapers || Download paper

33. Taxes, institutions and foreign diversification opportunities. (2009). Dharmapala, Dhammika ; Desai, Mihir A..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:93:y:2009:i:5-6:p:703-714.

    Full description at Econpapers || Download paper

34. Alternative Systems of Business Tax in Europe: An applied analysis of ACE and CBIT Reforms. (2008). de Mooij, Ruud ; Devereux, Michael.
    In: Taxation Studies.
    RePEc:tax:taxstu:0023.

    Full description at Econpapers || Download paper

35. Welcome Home to Japan: Repatriation of Foreign Profits by Japanese Multinationals. (2008). Nakatani, Ryota ; Tajika, Eiji .
    In: Discussion Papers.
    RePEc:hit:econdp:2008-04.

    Full description at Econpapers || Download paper

36. Capital structure and international debt shifting. (2008). Nicodème, Gaëtan ; Laeven, Luc ; Huizinga, Harry ; Nicodème, Gaëtan.
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:88:y:2008:i:1:p:80-118.

    Full description at Econpapers || Download paper

37. Corporate Income Tax and Economic Distortions. (2008). Nicodème, Gaëtan ; Gaetan J. A. Nicodeme, ; Nicodème, Gaëtan ; Gaetan J. A. Nicodeme, .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2477.

    Full description at Econpapers || Download paper

38. Thin-Capitalization Rules and Company Responses Experience from German Legislation. (2008). Weichenrieder, Alfons ; Windischbauer, Helen.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2456.

    Full description at Econpapers || Download paper

39. Taxes and the Efficiency Costs of Capital Distortions. (2008). Weichenrieder, Alfons ; Klautke, Tina.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_2431.

    Full description at Econpapers || Download paper

40. What Problems and Opportunities are Created by Tax Havens?. (2008). Dharmapala, Dhammika.
    In: Working Papers.
    RePEc:btx:wpaper:0820.

    Full description at Econpapers || Download paper

41. The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence. (2007). Devereux, Michael.
    In: Working Papers.
    RePEc:btx:wpaper:0702.

    Full description at Econpapers || Download paper

42. The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options.. (2006). AGUNDEZ GARCIA, ANA ; Agundez-Garcia, Ana.
    In: Taxation Papers.
    RePEc:tax:taxpap:0009.

    Full description at Econpapers || Download paper

43. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies. (2006). Altshuler, Rosanne ; Grubert, Harry .
    In: Departmental Working Papers.
    RePEc:rut:rutres:200625.

    Full description at Econpapers || Download paper

44. Which Countries Become Tax Havens?. (2006). Hines, James ; Dharmapala, Dhammika.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12802.

    Full description at Econpapers || Download paper

45. The demand for tax haven operations. (2006). Hines, James ; Foley, Fritz C. ; Desai, Mihir A..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:90:y:2006:i:3:p:513-531.

    Full description at Econpapers || Download paper

46. The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies. (2005). Altshuler, Rosanne ; Grubert, Harry .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1613.

    Full description at Econpapers || Download paper

47. Taxation and the Financial Structure of German Outbound FDI. (2005). Weichenrieder, Alfons ; Mintz, Jack.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1612.

    Full description at Econpapers || Download paper

48. Economic Effects of Regional Tax Havens. (2004). Hines, James ; Foley, Fritz C. ; Desai, Mihir A..
    In: NBER Working Papers.
    RePEc:nbr:nberwo:10806.

    Full description at Econpapers || Download paper

49. Taxes and the Financial Structure of German Inward FDI. (2004). Weichenrieder, Alfons ; Ramb, Fred .
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1355.

    Full description at Econpapers || Download paper

50. Evaluating International Tax Reform. (2003). Hines, James ; Hines, James R. Jr., ; Desai, Mihir A..
    In: National Tax Journal.
    RePEc:ntj:journl:v:56:y:2003:i:3:p:487-502.

    Full description at Econpapers || Download paper

Report date: 2025-02-25 23:03:21 || Missing content? Let us know