Should countries control international profit shifting

By S. Peralta, Xavier Wauthy, T. Ypersele. 2006

132 citations recorded by the source corpus.

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

View Paper: https://www.semanticscholar.org/paper/44af9b4842031697281c91db5450a445969bc0fd

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. M. Runkel
2. Andreas Haufler

In Economics and Econometrics

1. M. Runkel
2. Andreas Haufler

In Political Science and International Relations

1. M. Runkel
2. Andreas Haufler

Citations in the corpus

• Firms' Financial Choices and Thin Capitalization Rules under Corporate Tax Competition (2012, background): “Schindler and Schjelderup (2008). (12)Empirical evidence for the positive relationship between the statutory tax rate and the share of external debt is given in Gordon and Lee (2001).”
• Tax Competition When Firms Choose Their Organizational Form: Should Tax Loopholes for Multinationals Be Closed? (2005, unknown): “Swenson (2001) finds, for example, that tax reforms and the associated tariff changes led to product-specific changes in the reported values of U.”