Evaluating International Tax Reform

By Mihir A. Desai, James R. Hines. National tax journal, 2003

156 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Political Science and International Relations

View Paper: https://www.semanticscholar.org/paper/064b447bd8f277bf32bfe1a02986cbb393c22a59

Citations in the corpus

• The Decentering of the Global Firm (2008, unknown): “While smaller countries can 3 Tax policy in an international setting is discussed in Desai and Hines (2003, 2004).”
• The Indirect Side of Direct Investment: Multinational Company Finance and Taxation (2010, unknown): “11 Desai and Hines (2003) suggest capital ownership neutrality as a third efficiency criterion.”