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~isPartOf:"Economics letters"
~isPartOf:"Journal of public economics"
~subject:"Gewinnverlagerung"
~type_genre:"Article in journal"
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Search: subject_exact:"Zinsschranke"
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Gewinnverlagerung
Income shifting
18
Multinationales Unternehmen
13
Transnational corporation
13
Profit shifting
11
Theorie
8
Theory
8
Corporate taxation
7
Steuerwettbewerb
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Johannesen, Niels
3
Dowd, Tim A.
1
Gresik, Thomas A.
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Huizinga, Harry
1
Kalamov, Zarko Y.
1
Koska, Onur A.
1
Köthenbürger, Marko
1
Laeven, Luc
1
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Liu, Li
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1
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Economics letters
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International tax and public finance
23
National tax journal
15
World tax journal : WTJ
15
The accounting review : a publication of the American Accounting Association
9
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
FinanzArchiv : public finance analysis
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Economic modelling
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Applied economics letters
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CESifo DICE report : journal for institutional comparisons
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Die Betriebswirtschaft : DBW
3
International journal of the economics of business
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Oxford bulletin of economics and statistics
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ECONIS (ZBW)
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1
Tax competition in the presence of profit shifting
Mongrain, Steeve
;
Oh, David
;
Van Ypersele, Tanguy
- In:
Journal of public economics
224
(
2023
),
pp. 1-11
Persistent link: https://www.econbiz.de/10014389067
Saved in:
2
Home or away? : profit shifting with territorial taxation
Langenmayr, Dominika
;
Liu, Li
- In:
Journal of public economics
217
(
2023
),
pp. 1-16
Persistent link: https://www.econbiz.de/10014485696
Saved in:
3
The global minimum tax
Johannesen, Niels
- In:
Journal of public economics
212
(
2022
),
pp. 1-8
Persistent link: https://www.econbiz.de/10013369743
Saved in:
4
Corporate tax cuts and firm employment : a match made in haven?
Souillard, Baptiste
- In:
Economics letters
219
(
2022
),
pp. 1-3
Persistent link: https://www.econbiz.de/10013470982
Saved in:
5
Income shifting as income creation?
Selin, Håkan
;
Simula, Laurent
- In:
Journal of public economics
182
(
2020
),
pp. 1-13
Persistent link: https://www.econbiz.de/10012583578
Saved in:
6
Tax-motivated transfer mispricing in South Africa : direct evidence using transaction data
Wier, Ludvig
- In:
Journal of public economics
184
(
2020
),
pp. 1-16
Persistent link: https://www.econbiz.de/10012584095
Saved in:
7
Are changes of organizational form costly? : income shifting and business entry responses to taxes
Tazhitdinova, Alisa
- In:
Journal of public economics
186
(
2020
),
pp. 1-13
Persistent link: https://www.econbiz.de/10012584288
Saved in:
8
Profit shifting and investment effects : the implications of zero-taxable profits
Köthenbürger, Marko
;
Mardan, Mohammed
;
Stimmelmayr, …
- In:
Journal of public economics
173
(
2019
),
pp. 96-112
Persistent link: https://www.econbiz.de/10012160518
Saved in:
9
Taxes, informality and income shifting : evidence from a recent Pakistani tax reform
Waseem, Mazhar
- In:
Journal of public economics
157
(
2018
),
pp. 41-77
Persistent link: https://www.econbiz.de/10012035082
Saved in:
10
Profit shifting of U.S. multinationals
Dowd, Tim A.
;
Landefeld, Paul
;
Moore, Anne
- In:
Journal of public economics
148
(
2017
),
pp. 1-13
Persistent link: https://www.econbiz.de/10011823529
Saved in:
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