Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting

Roger Gordon and Jeffrey Mackie-Mason

A chapter in The Effects of Taxation on Multinational Corporations, 1995, pp 67-94 from National Bureau of Economic Research, Inc

Date: 1995
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Related works:
Working Paper: Why Is There Corporate Taxation In a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1994)
Working Paper: Why is There Corporate Taxation in a Small Open Econom? The Role of Transfer Pricing and Income Shifting (1993)
Working Paper: Why is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting
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