Bucovetsky, Sam and Haufler, Andreas. “Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?” Technical Report 1625, CESifo 2005. [OpenAIRE]
Regional Science and Urban Economics, 1991, 21, pp. 333-350.
Collins, Julie H. and Shackelford, Douglas A. “Do US multinationals face different tax burdens than do other companies?” Tax Policy and the Economy, 2003, 17, pp. 141-168.
Desai, Mihir A.; Dyck, Alexander and Zingales, Luigi. “Theft and Taxes.” Technical Report 10978, National Bureau of Economic Research 2004.
Havens.” Technical Report 10806, National Bureau of Economic Research
Devereux, Michael P.; Griffith, Rachel and Klemm, Alexander. “Corporate Income Tax Reforms and International Tax Competition.” Economic Policy, 2002, 35, pp. 451-495.
Gordon, Roger H. “Taxation of investment and savings in a world economy.” American Economic Review, 1986, 76, pp. 1086-1102.
Gordon, Roger H and MacKie-Mason, Jeffrey K. “The importance of income shifting to the design and analysis of tax policy.” in Martin Feldstein; James R Hines and R. Glenn Hubbard, eds., Taxing multinational corporations, University of Chicago Press, 1995, pp. 29-37.
Grubert, Harry and Slemrod, Joel. “The effect of taxes on investment and income shifting to Puerto Rico.” Review of Economics and Statistics, 1998, 80, pp. 365-373.
Haufler, Andreas and Schjelderup, Guttorm. “Corporate Tax Systems and Cross-country Profit Shifting.” Oxford Economic Papers, 2000, 52, pp. 306- 325.
Hines, James R and Rice, Eric M. “Fiscal paradise: Foreign tax havens and American business.” Quarterly Journal of Economics, 1994, 109, pp. 149- 182.
Janeba, Eckhard and Peters, Wolfgang. “Tax evasion, tax competition and the gains from non-discrimination: The case of interest taxation in Europe.” Economic Journal, 1999, 109, pp. 93-101.
Marceau, Nicolas; Mongrain, Steeve and Wison, John D. “Why do most countries set high tax rates on capital?” Technical Report, Universit´e du Qu´ebec a` Montr´eal 2006.
Mintz, Jack and Smart, Michael. “Income shifting, investment, and tax competition: Theory and evidence from provincial taxation in Canada.” Journal of Public Economics, 2004, 88, pp. 1149-1168.
Mintz, Jack M. “Conduit entities: Implications of indirect tax-efficient financing structures for real investment.” International Tax and Public Finance, 2004, 11, pp. 419-434.