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Capital gains tax
37
Wertzuwachssteuer
37
USA
29
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Gewinnverlagerung
15
Income shifting
15
Multinationales Unternehmen
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National tax journal
Working paper / National Bureau of Economic Research, Inc.
191
OECD/G20 Base Erosion and Profit Shifting Project
185
NBER working paper series
178
Journal of accounting & economics
156
NBER Working Paper
148
The accounting review : a publication of the American Accounting Association
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Betriebs-Berater : BB
126
OECD/G20 base erosion and profit shifting project
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Review of quantitative finance and accounting
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Der Betrieb
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International review of financial analysis
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64
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Economics letters
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IRZ : Zeitschrift für internationale Rechnungslegung
55
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Betriebswirtschaftliche Forschung und Praxis : BFuP
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Review of radical political economics
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The journal of corporate finance : contracting, governance and organization
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ECONIS (ZBW)
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1
Products, services, and tax-motivated income shifting
Deng, Zero
;
Rane, Scott G.
- In:
National tax journal
77
(
2024
)
1
,
pp. 7-38
Persistent link: https://www.econbiz.de/10014504643
Saved in:
2
Territorial tax reform and profit shifting by US and Japanese multinationals
Hasegawa, Makoto
- In:
National tax journal
76
(
2023
)
4
,
pp. 771-804
Persistent link: https://www.econbiz.de/10014504612
Saved in:
3
An assessment of global formula apportionment
Mooij, Ruud A. de
;
Liu, Li
;
Prihardini, Dinar
- In:
National tax journal
74
(
2021
)
2
,
pp. 431-465
Persistent link: https://www.econbiz.de/10012548883
Saved in:
4
When estimated economic effects fail the sniff test : tax examples
Gravelle, Jane G.
- In:
National tax journal
76
(
2023
)
3
,
pp. 621-645
Persistent link: https://www.econbiz.de/10014387927
Saved in:
5
Taxing book profits : new proposals and 40 years of critiques
Herzfeld, Mindy
- In:
National tax journal
73
(
2020
)
4
,
pp. 1025-1045
Persistent link: https://www.econbiz.de/10012590695
Saved in:
6
Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1233-1265
Persistent link: https://www.econbiz.de/10012590770
Saved in:
7
Small business taxation and income inequality : the view from Canada
Smart, Michael
- In:
National tax journal
74
(
2021
)
2
,
pp. 493-512
Persistent link: https://www.econbiz.de/10012548887
Saved in:
8
International tax planning under the destination-based cash flow tax
Auerbach, Alan J.
;
Devereux, Michael P.
;
Keen, Michael
; …
- In:
National tax journal
70
(
2017
)
4
,
pp. 783-801
Persistent link: https://www.econbiz.de/10011833734
Saved in:
9
Sharing the wealth : how to tax the rich
Gravelle, Jane G.
- In:
National tax journal
73
(
2020
)
4
,
pp. 951-968
Persistent link: https://www.econbiz.de/10012590689
Saved in:
10
Does the federal income tax law favor entrepreneurs?
Toder, Eric J.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1219-1231
Persistent link: https://www.econbiz.de/10012590769
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