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

Roger Gordon and Jeffrey Mackie-Mason

Memorandum from Oslo University, Department of Economics

Keywords: income; taxes; competition (search for similar items in EconPapers)
Pages: 22 pages
Date: 1993
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Related works:
Chapter: Why Is There Corporate Taxation in a Small Open Economy? The Role of Transfer Pricing and Income Shifting (1995)
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 Economy? The Role of Transfer Pricing and Income Shifting
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