Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment

Income shifting, investment, and tax competition: theory and evidence from provincial taxation in Canada

Jack Mintz, Michael Smart · Journal of Public Economics · 2003 · 337 citations

Law, Accountancy, Business Economics +17

Corporate tax systems and cross country profit shifting

Andreas Haufler · Oxford Economic Papers · 2000 · 260 citations

Law, Business Economics, Economics +17

The Taxing Task of Taxing Transnationals

Thomas A. Gresik · Journal of Economic Literature · 2001 · 228 citations · Full text

Law, Public Finance, Tax Law +17

Anti-tax-avoidance provisions and the size of foreign direct investment

Alfons J. Weichenrieder · International Tax and Public Finance · 1996 · 82 citations

Business, Economics, International Business +14

U.S. interest-allocation rules: Effects and policy

Rosanne Altshuler, Jack Mintz · International Tax and Public Finance · 1995 · 47 citations

Social Sciences, Economics, Regulatory Policy +8