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Repatriation Taxes and Dividend Distortions. (2001). Hines, James ; Foley, Fritz C. ; Desai, Mihir A..
In: NBER Working Papers.
RePEc:nbr:nberwo:8507.

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  21. Hines, James R., Jr., The Flight Paths of Migratory Corporations, Journal of Accounting, Auditing, and Finance, Fall 1991, 6 (4), 447-479.
    Paper not yet in RePEc: Add citation now

  22. Hines, James R., Jr., Three Sides of Harberger Triangles, Journal of Economic Perspectives, Spring 1999b, 13 (2), 167-188.

  23. Hufbauer, Gary C., U.S. Taxation of International Income: Blueprint for Reform (Washington D.C.: Institute for International Economics, 1992).
    Paper not yet in RePEc: Add citation now
  24. King, Mervyn A., Public Policy and the Corporation (London: Chapman and Hall, 1977).
    Paper not yet in RePEc: Add citation now
  25. Lintner, John, Distribution of Incomes of Corporations Among Dividends, Retained Earnings, and Taxes, American Economic Review, May 1956, 46 (2), 97-113.
    Paper not yet in RePEc: Add citation now
  26. Mataloni, Raymond, A Guide to BEA Statistics on U.S. Multinational Companies, Survey of Current Business, March 1995, 75 (3), 38-53.
    Paper not yet in RePEc: Add citation now
  27. Mutti, John, Tax Incentives and Repatriation Decisions of U.S. Multinational Corporations, National Tax Journal, June 1981, 34 (2), 241-248.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. International Transfer Pricing and Tax Avoidance: Evidence from Linked Trade-Tax Statistics in the United Kingdom. (2020). Schmidt-Eisenlohr, Tim ; Liu, Li ; Guo, Dongxian.
    In: The Review of Economics and Statistics.
    RePEc:tpr:restat:v:102:y:2020:i:4:p:766-778.

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  2. Influence of Exchange Rate Fluctuations and Credit Supply on Dividend Repatriation Policy of U.S. Multinational Corporations. (2020). Mushtaq, Muhammad ; Zulkafli, Abdul Hadi ; Ibrahim, Haslindar ; Tahir, Muhammad.
    In: Journal of Central Banking Theory and Practice.
    RePEc:cbk:journl:v:9:y:2020:i:si:p:267-290.

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  3. Profit shifting and the effect of stricter transfer pricing regulation on tax revenue. (2019). Møen, Jarle ; Moen, Jarle ; Hopland, Arnt Ove ; Bakke, Julia Tropina.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2019_011.

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  4. The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Pinho, Carlos ; Marques, Mario.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:36:y:2019:i:c:2.

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  5. Banks in Tax Havens: First Evidence based on Country-by-Country Reporting. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:12222.

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  6. Banks Defy Gravity in Tax Havens. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
    In: Working Papers.
    RePEc:cii:cepidt:2017-16.

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  7. TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Santos, Ricardo ; Brando, Elisio ; Pereira, Samuel .
    In: FEP Working Papers.
    RePEc:por:fepwps:583.

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  8. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Hopland, Arnt Ove ; Lisowsky, Petro.
    In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
    RePEc:zbw:vfsc15:112972.

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  9. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O.
    In: Discussion Papers.
    RePEc:hhs:nhhfms:2015_021.

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  10. Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. (2015). Richardson, Grant ; Taylor, Grantley.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:50:y:2015:i:4:p:458-485.

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  11. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Thornton, John ; Jaafar, Aziz .
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:50:y:2015:i:4:p:435-457.

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  12. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Thornton, John ; Jaafar, Aziz ; Thorton, John .
    In: Working Papers.
    RePEc:bng:wpaper:15005.

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  13. Taxation and income shifting: Empirical evidence from a quasi-experiment in China. (2014). An, Zhiyong ; Tan, Congyan .
    In: Economic Systems.
    RePEc:eee:ecosys:v:38:y:2014:i:4:p:588-596.

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  14. Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. (2013). Richardson, Grant ; Lanis, Roman ; Taylor, Grantley.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:9:y:2013:i:2:p:136-150.

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  15. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Taylor, Grantley ; Richardson, Grant.
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:22:y:2013:i:1:p:12-25.

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  16. Tax avoidance and geographic earnings disclosure. (2013). Ma, Mark ; Thomas, Wayne B. ; Hope, Ole-Kristian.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:170-189.

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  17. Do multinational and domestic corporations differ in their leverage policies?. (2013). Yeung, Bernard ; Park, Soon Hong ; Suh, Jungwon.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:20:y:2013:i:c:p:115-139.

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  18. The use of tax havens in exemption regimes. (2012). Schnitzer, Monika ; Hines, James ; Gumpert, Anna.
    In: Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems.
    RePEc:trf:wpaper:381.

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  19. International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:47:y:2012:i:4:p:469-496.

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  20. The use of tax havens in exemption regimes. (2012). Schnitzer, Monika ; Hines, James ; Gumpert, Anna.
    In: CEPR Discussion Papers.
    RePEc:cpr:ceprdp:8943.

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  21. The Use of Tax Havens in Exemption Regimes. (2011). Schnitzer, Monika ; Hines, James ; Gumpert, Anna ; James R. Hines, Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:17644.

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  22. Corporate taxes and the location of intangible assets within multinational firms. (2011). Riedel, Nadine ; Dischinger, Matthias .
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:95:y:2011:i:7:p:691-707.

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  23. An empirical investigation of the effect of imputation credits on remittance of overseas dividends. (2011). Chen, Ming-Chin ; Gupta, Sanjay.
    In: Journal of Contemporary Accounting and Economics.
    RePEc:eee:jocaae:v:7:y:2011:i:1:p:18-30.

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  24. 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.

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  25. International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions. (2009). Miller, Stephen ; Dawson, Peter.
    In: Working Papers.
    RePEc:nlv:wpaper:0901.

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  26. Why do firms hold so much cash? A tax-based explanation. (2007). Titman, Sheridan ; Foley, Fritz C. ; Hartzell, Jay C. ; Twite, Garry .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:86:y:2007:i:3:p:579-607.

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  27. 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.

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  28. Corporate tax systems, multinational enterprises, and economic integration. (2005). Ulltveit-Moe, Karen Helene ; Schjelderup, Guttorm ; Kind, Hans Jarle ; Midelfart, Karen Helene.
    In: Journal of International Economics.
    RePEc:eee:inecon:v:65:y:2005:i:2:p:507-521.

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  29. Taxable income differences between foreign and domestic controlled corporations in Norway. (2004). Langli, John Christian ; Saudagaran, Shahrokh .
    In: European Accounting Review.
    RePEc:taf:euract:v:13:y:2004:i:4:p:713-741.

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  30. Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada. (2004). Smart, Michael ; Mintz, Jack.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:6:p:1149-1168.

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  31. Foreign direct investment in a world of multiple taxes. (2004). Hines, James ; Foley, Fritz C. ; Desai, Mihir A..
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:88:y:2004:i:12:p:2727-2744.

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  32. The costs of shared ownership: Evidence from international joint ventures. (2004). Hines, James ; Foley, Fritz C. ; Desai, Mihir A..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:73:y:2004:i:2:p:323-374.

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  33. Taxes, keiretsu affiliation, and income shifting. (2004). Rhee, Ghon S. ; Limpaphayom, Piman ; Gramlich, J. D. Jeffrey D., .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:37:y:2004:i:2:p:203-228.

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  34. Tax-motivated transfer pricing and US intrafirm trade prices. (2003). Clausing, Kimberly.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:87:y:2003:i:9-10:p:2207-2223.

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  35. Tax Spillovers under Separate Accounting and Formula Apportionment.. (2001). Schjelderup, Guttorm ; Raimondos, Pascalis ; Nielsen, Søren ; Raimondos-Moller, Pascalis .
    In: EPRU Working Paper Series.
    RePEc:kud:epruwp:01-07.

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  36. The taxation of domestic and foreign banking. (2001). Huizinga, Harry ; Demirguc-Kunt, Asli.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:79:y:2001:i:3:p:429-453.

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  37. The Taxing Task of Taxing Transnationals. (2001). Gresik, Thomas.
    In: Journal of Economic Literature.
    RePEc:aea:jeclit:v:39:y:2001:i:3:p:800-838.

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  38. An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership. (2000). Lawrence, Janice ; Kinney, Michael.
    In: National Tax Journal.
    RePEc:ntj:journl:v:53:y:2000:i:n._1:p:9-22.

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  39. An Analysis of the Relative U.S. Tax Burden of U.S. Corporations Having Substantial Foreign Ownership. (2000). Lawrence, Janice ; Kinney, Michael.
    In: National Tax Journal.
    RePEc:ntj:journl:v:53:y:2000:i:1:p:9-22.

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  40. The Revenue Consequences of Using Formula Apportionment to Calculate U.S. and Foreign-Source Income: A Firm-Level Analysis. (1998). Slemrod, Joel ; Shackelford, Douglas.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:5:y:1998:i:1:p:41-59.

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  41. State and provincial corporate tax planning: income shifting and sales apportionment factor management. (1998). Shackelford, Douglas ; Klassen, Kenneth J..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:25:y:1998:i:3:p:385-406.

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  42. Global organizations and taxes: An analysis of the dividend, interest, royalty, and management fee payments between U.S. multinationals foreign affiliates. (1997). Shackelford, Douglas ; Collins, Julie H..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:24:y:1997:i:2:p:151-173.

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  43. The transfer pricing concerns of developed and developing countries. (1997). Borkowski, Susan C..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:32:y:1997:i:3:p:321-336.

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  44. Transfer pricing rules and corporate tax competition. (1996). Mintz, Jack ; Elitzur, Ramy.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:60:y:1996:i:3:p:401-422.

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  45. An analysis (meta- and otherwise) of multinational transfer pricing research. (1996). Borkowski, Susan C..
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:31:y:1996:i:1:p:39-53.

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  46. The Importance of Income Shifting to the Design and Analysis of Tax Policy. (1995). Hubbard, Glenn R. ; Gordon, Roger H. ; MacKie-Mason, Jeffrey K..
    In: NBER Chapters.
    RePEc:nbr:nberch:7725.

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  47. Free trade taxation and protectionist taxation. (1995). Slemrod, Joel.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:2:y:1995:i:3:p:471-489.

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  48. Taxation, regulation, and the organizational structure of property-casualty insurers. (1995). Shackelford, Douglas ; Petroni, Kathy R..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:20:y:1995:i:3:p:229-253.

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  49. Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico after NAFTA. (1994). Ley, Eduardo ; Gordon, Roger H..
    In: National Tax Journal.
    RePEc:ntj:journl:v:47:y:1994:i:no._2:p:435-46.

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  50. Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA. (1994). Gordon, Roger ; Ley, Eduardo .
    In: National Tax Journal.
    RePEc:ntj:journl:v:47:y:1994:i:2:p:435-46.

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