Taxation of Income of Multinational Corporations: The Case of the United States Petroleum Industry
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- Jenkins, Glenn P & Wright, Brian D, 1975. "Taxation of Income of Multinational Corporations: The Case of the United States Petroleum Industry," The Review of Economics and Statistics, MIT Press, vol. 57(1), pages 1-11, February.
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Cited by:
- Jean-Thomas Bernard & Robert Weiner, 1990.
"Multinational Corporations, Transfer Prices, and Taxes: Evidence from the US Petroleum Industry,"
NBER Chapters, in: Taxation in the Global Economy, pages 123-160,
National Bureau of Economic Research, Inc.
- Bernard, J-T. & Weiner, R.J., 1988. "Multinational Corporations, Transfer Prices, And Taxes: Evidence From The U.S. Petroleum Industry," Papers 8822, Laval - Recherche en Energie.
- Jean-Thomas Bernard & Robert J. Weiner, 1989. "Multinational Corporations, Transfer Prices, and Taxes: Evidence from the U.S. Petroleum Industry," NBER Working Papers 3013, National Bureau of Economic Research, Inc.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006.
"Taxation and the international strategy of Japanese multinational enterprises,"
Working Papers
halshs-00590421, HAL.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00590421, HAL.
- Céline Azemar & Grégory Corcos & Andrew Delios, 2006. "Taxation and the international strategy of Japanese multinational enterprises," PSE Working Papers halshs-00590421, HAL.
- Ahmed, S., 2004. "Modelling corporate tax liabilities using company accounts: a new framework," Cambridge Working Papers in Economics 0412, Faculty of Economics, University of Cambridge.
- Céline Azémar & Gregory Corcos, 2009.
"Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing,"
The World Economy, Wiley Blackwell, vol. 32(9), pages 1291-1318, September.
- Céline Azémar & Paolo Gregory Corcos, "undated". "Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," Working Papers 2008_04, Business School - Economics, University of Glasgow, revised Feb 2008.
- AMERIGHI, Oscar, 2004.
"Transfer pricing and enforcement policy in oligopolistic markets,"
LIDAM Discussion Papers CORE
2004069, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- AMERIGHI, Oscar, 2009. "Transfer pricing and enforcement policy in oligopolistic markets," LIDAM Reprints CORE 2203, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- O. Amerighi, 2006. "Transfer Pricing and Enforcement Policy in Oligopolistic Markets," Working Papers 567, Dipartimento Scienze Economiche, Universita' di Bologna.
- Azemar, Celine & Corcos, Gregory, 2008. "Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing," SIRE Discussion Papers 2008-08, Scottish Institute for Research in Economics (SIRE).
- Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2022.
"The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile,"
NBER Working Papers
30114, National Bureau of Economic Research, Inc.
- Bustos, Sebastian & Pomeranz, Dina & Suárez Serrato, Juan Carlos & Vila-Belda, José & Zucman, Gabriel, 2022. "The Race Between Tax Enforcement and Tax Planning: Evidence From a Natural Experiment in Chile," CEPR Discussion Papers 17347, C.E.P.R. Discussion Papers.
- Sebastián Bustos & Dina Pomeranz & Juan Carlos Suárez Serrato & José Vila-Belda & Gabriel Zucman, 2023. "The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile," CESifo Working Paper Series 10462, CESifo.
- Raymond Vernon, 1981. "State-Owned Enterprises in Latin-American Exports," NBER Chapters, in: Export Diversification and the New Protectionism: The Experiences of Latin America, pages 98-114, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1996. "Tax Policy and the Activities of Multinational Corporations," NBER Working Papers 5589, National Bureau of Economic Research, Inc.
- James R. Hines, Jr., 1990.
"The Transfer Pricing Problem: Where the Profits Are,"
NBER Working Papers
3538, National Bureau of Economic Research, Inc.
- Hines, J.R., 1990. "The Transfer Pricing Problem: Where The Profit Are," Papers 64, Princeton, Woodrow Wilson School - Discussion Paper.
- Andrew B. Bernard & J. Bradford Jensen & Peter K. Schott, 2006.
"Transfer Pricing by U.S.-Based Multinational Firms,"
NBER Working Papers
12493, National Bureau of Economic Research, Inc.
- Andrew Bernard & J. Bradford Jensen & Peter Schott, 2008. "Transfer Pricing by U.S.-Based Multinational Firms," Working Papers 08-29, Center for Economic Studies, U.S. Census Bureau.
- Kimberly A. Clausing, 2000.
"The Impact of Transfer Pricing on Intrafirm Trade,"
NBER Chapters, in: International Taxation and Multinational Activity, pages 173-200,
National Bureau of Economic Research, Inc.
- Kimberly A. Clausing, 1998. "The Impact of Transfer Pricing on Intrafirm Trade," NBER Working Papers 6688, National Bureau of Economic Research, Inc.
- Michael P Devereux, 2007. "The Impact of Taxation on the Location of Capital, Firms and Profit: a Survey of Empirical Evidence," Working Papers 0702, Oxford University Centre for Business Taxation.
- Clausing, Kimberly A., 2003. "Tax-motivated transfer pricing and US intrafirm trade prices," Journal of Public Economics, Elsevier, vol. 87(9-10), pages 2207-2223, September.
- James R. Hines & Eric M. Rice, 1994.
"Fiscal Paradise: Foreign Tax Havens and American Business,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 109(1), pages 149-182.
- James R. Hines, Jr. & Eric M. Rice, 1990. "Fiscal Paradise: Foreign Tax Havens and American Business," NBER Working Papers 3477, National Bureau of Economic Research, Inc.
- Hines, J.R. & Rice, E.M., 1990. "Fiscal Paradise: Foreign Tax Havens And American Business," Papers 56, Princeton, Woodrow Wilson School - Discussion Paper.
- Glenn Jenkins & JOHN EVANS, 1980. "The Cost Of U.S. Direct Foreign Investment," Development Discussion Papers 1980-01, JDI Executive Programs.
- Peter C. Dawson & Stephen M. Miller, 2009. "International Transfer Pricing for Goods and Intangible Asset Licenses in a Decentralized Multinational Corporation: Review and Extensions," Working Papers 0901, University of Nevada, Las Vegas , Department of Economics.
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Keywords
:Taxation; tax policy; Petroleum Industry; Multinational Corporations;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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