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Tax-motivated transfer pricing and US intrafirm trade prices
Abstract This paper analyzes monthly data on US international trade prices between 1997 and 1999 in order to investigate the impact of tax influences on intrafirm trade prices. Results indicate thatExpand
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Trade creation and trade diversion in the Canada – United States Free Trade Agreement
In this paper the changes in trade patterns introduced by the Canada-United States Free Trade Agreement are examined. Variation in the extent of tariff liberalization under the agreement is used toExpand
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Corporate tax revenues in OECD countries
This paper studies variation among OECD countries in the size of corporate income tax revenues relative to GDP over the time period 1979–2002. A decomposition explains such variation as a function ofExpand
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The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond
This paper estimates the effect of profit shifting on corporate tax base erosion for the United States, using Bureau of Economic Analysis survey data on U.S. multinational corporations during 1983 toExpand
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Multinational Firm Tax Avoidance and Tax Policy
This paper considers the tax policy consequences of both real and financial types of international tax avoidance, focusing on U.S. multinational firms over the period 1982-2004. First, incomeExpand
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The Impact of Transfer Pricing on Intrafirm Trade
Using data on the operations of U.S. parent firms and their foreign affiliates between 1982 and 1994, this paper examines the extent to which tax minimizing behavior influences intrafirm trade. TheExpand
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Does multinational activity displace trade
Using two-panel data sets on the operations of U.S. multinational firms abroad and the operations of foreign multinational firms in the United States, this article examines the empirical relationshipExpand
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Re-Entering Europe: Does European Union Candidacy Boost Foreign Direct Investment?
This study examines the ability of the Central and Eastern European countries to attract foreign direct investment during the first decade of transition. After considering a model of profitExpand
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International Tax Avoidance and U.S. International Trade
In the context of a model of profit-maximizing multinational firms, this paper demonstrates three types of influences that international tax avoidance is expected to have on international trade.Expand
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In Search of Corporate Tax Incidence
This paper reviews existing theory and empirical evidence concerning corporate tax incidence. Corporate tax incidence is difficult to establish in theory since the burden of corporate taxation willExpand
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