12
H index
12
i10 index
1093
Citations
Peter G. Peterson Institute for International Economics (IIE) (20% share) | 12 H index 12 i10 index 1093 Citations RESEARCH PRODUCTION: 22 Articles 11 Papers 1 Chapters RESEARCH ACTIVITY: 30 years (1994 - 2024). See details. MORE DETAILS IN: ABOUT THIS REPORT: Permalink: http://citec.repec.org/pcl135 |
Works with: Authors registered in RePEc who have co-authored more than one work in the last five years with Kimberly A. Clausing. | Is cited by: | Cites to: |
Journals with more than one article published | # docs |
---|---|
National Tax Journal | 10 |
Year | Title of citing document |
---|---|
2023 | Profit Shifting of Multinational Corporations Worldwide. (2022). Jansk, Petr ; Garcia-Bernardo, Javier. In: Papers. RePEc:arx:papers:2201.08444. Full description at Econpapers || Download paper |
2023 | Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Toubal, Farid ; Parenti, Mathieu ; Laffitte, S'Ebastien ; Ferrari, Alessandro. In: Papers. RePEc:arx:papers:2211.04388. Full description at Econpapers || Download paper |
2023 | Profit shifting under the arms length principle. (2023). , Alex. In: Papers. RePEc:arx:papers:2309.13449. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: Papers. RePEc:arx:papers:2404.14302. Full description at Econpapers || Download paper |
2024 | . Full description at Econpapers || Download paper |
2023 | Trade in services related to intangibles and the profit shifting hypothesis. (2023). Oddo, Giacomo ; Federico, Stefano ; Accoto, Nadia. In: Temi di discussione (Economic working papers). RePEc:bdi:wptemi:td_1414_23. Full description at Econpapers || Download paper |
2023 | Macroeconomic Implications of Changes in Corporate Tax Rates: A Review. (2023). Mukherjee, Sacchidananda ; Badola, Shivani. In: Australian Economic Review. RePEc:bla:ausecr:v:56:y:2023:i:1:p:20-41. Full description at Econpapers || Download paper |
2024 | Do Customs Union Members Engage in More Bilateral Trade than Free-Trade Agreement Members?. (2010). Roy, Jayjit. In: Review of International Economics. RePEc:bla:reviec:v:18:y:2010:i:4:p:663-681. Full description at Econpapers || Download paper |
2024 | . Full description at Econpapers || Download paper |
2023 | The Effects of the Tax Cuts and Jobs Act on the Tax-Competitiveness of Multinational Corporations. (2023). Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10310. Full description at Econpapers || Download paper |
2023 | Fiscal Consequences of Corporate Tax Avoidance. (2023). Janský, Petr ; Dubinina, Evgeniya ; Bilicka, Katarzyna. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10415. Full description at Econpapers || Download paper |
2023 | The Race between Tax Enforcement and Tax Planning: Evidence from a Natural Experiment in Chile. (2023). Zucman, Gabriel ; Vila-Belda, Jose ; Suarez, Juan Carlos ; Pomeranz, Dina ; Bustos, Sebastian. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10462. Full description at Econpapers || Download paper |
2023 | The Consequences of the 2017 US International Tax Reform: A Survey of the Evidence. (2023). Dharmapala, Dhammika. In: CESifo Working Paper Series. RePEc:ces:ceswps:_10802. Full description at Econpapers || Download paper |
2024 | Principles for Pareto Efficient Border Carbon Adjustment. (2024). Kotsogiannis, Christos ; Keen, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11016. Full description at Econpapers || Download paper |
2024 | Design and Consequences of CFC and GILTI Rules: A Review and Potential Lessons for the Global Minimum Tax. (2024). Schindler, Dirk ; Wamser, Georg ; Overesch, Michael. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11018. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Haufler, Andreas. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11087. Full description at Econpapers || Download paper |
2024 | Measures against Carbon Leakage – Combining Output-Based Allocation with Consumption Taxes. (2024). Rosendahl, Knut Einar ; Bohringer, Christoph ; Storrosten, Halvor Briseid. In: CESifo Working Paper Series. RePEc:ces:ceswps:_11102. Full description at Econpapers || Download paper |
2023 | Multinational Taxation under Pressure: The Role of Tax Deductibility. (2023). Hindriks, Jean ; Chen, Xuyang. In: LIDAM Discussion Papers CORE. RePEc:cor:louvco:2023013. Full description at Econpapers || Download paper |
2023 | Profit Shifting Frictions and the Geography of Multinational Activity. (2022). Laffitte, Sebastien ; Parenti, Mathieu ; Toubal, Farid ; Ferrari, Alessandro. In: Working Papers ECARES. RePEc:eca:wpaper:2013/351241. Full description at Econpapers || Download paper |
2023 | Onshore and offshore profit shifting and tax revenue losses in the European Union. (2023). Litzman, Marek ; Solilova, Veronika ; Dobranschi, Marian ; Nerudova, Danuse. In: Economic Modelling. RePEc:eee:ecmode:v:119:y:2023:i:c:s0264999322003480. Full description at Econpapers || Download paper |
2023 | How to estimate whether preferential trade agreements contribute to international environmental impact shifting. A new methodology and empirical illustration for Switzerland. (2023). Bernauer, Thomas ; Pfister, Stephan ; Presberger, David ; Jonsson, Oskar Martin. In: Ecological Economics. RePEc:eee:ecolec:v:205:y:2023:i:c:s0921800922003512. Full description at Econpapers || Download paper |
2023 | Corporate tax evasion: Evidence from international trade. (2023). Bussy, Adrien. In: European Economic Review. RePEc:eee:eecrev:v:159:y:2023:i:c:s001429212300199x. Full description at Econpapers || Download paper |
2024 | U.S. multinational corporations income shifting incentives and share repurchases: Evidence across differential taxation systems. (2024). Al-Hadi, Ahmed ; Alghamdi, Fatmah Saeed ; Eulaiwi, Baban ; Taylor, Grantley ; Duong, Lien. In: Global Finance Journal. RePEc:eee:glofin:v:60:y:2024:i:c:s1044028324000383. Full description at Econpapers || Download paper |
2023 | Tax and tariff planning through transfer prices: The role of the head office and business unit. (2023). Wielhouwer, Jacco L ; Kohlhase, Saskia. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:75:y:2023:i:2:s016541012200091x. Full description at Econpapers || Download paper |
2024 | “Just BEAT it” do firms reclassify costs to avoid the base erosion and anti-abuse tax (BEAT) of the TCJA?. (2024). , David ; Lynch, Daniel P ; Lewellen, Christina M ; Kelley, Stacie O. In: Journal of Accounting and Economics. RePEc:eee:jaecon:v:77:y:2024:i:2:s0165410123000721. Full description at Econpapers || Download paper |
2023 | Loss expectation and income shifting. (2023). Yoo, Ji Seon ; Ji, YE. In: Journal of Contemporary Accounting and Economics. RePEc:eee:jocaae:v:19:y:2023:i:2:s1815566923000024. Full description at Econpapers || Download paper |
2024 | Comment on: “Optimal Taxation of Multinational Enterprises: A Ramsey Approach”, by Sebastian Dyrda, Guangbin Hong, and Joseph B. Steinberg. (2024). Santacreu, Ana Maria. In: Journal of Monetary Economics. RePEc:eee:moneco:v:141:y:2024:i:c:p:98-100. Full description at Econpapers || Download paper |
2023 | Home or away? Profit shifting with territorial taxation. (2023). Liu, Li ; Langenmayr, Dominika. In: Journal of Public Economics. RePEc:eee:pubeco:v:217:y:2023:i:c:s0047272722001785. Full description at Econpapers || Download paper |
2023 | Pareto-improving minimum corporate taxation. (2023). Keen, Michael ; Hebous, Shafik. In: Journal of Public Economics. RePEc:eee:pubeco:v:225:y:2023:i:c:s0047272723001342. Full description at Econpapers || Download paper |
2023 | The effect of market-based sourcing on labor outcomes. (2023). Welsch, Anthony. In: Journal of Public Economics. RePEc:eee:pubeco:v:225:y:2023:i:c:s0047272723001482. Full description at Econpapers || Download paper |
2023 | Tax losses and ex-ante offshore transfer of intellectual property. (2023). Stimmelmayr, Michael ; Slemrod, Joel ; Sharma, Rishi. In: Journal of Public Economics. RePEc:eee:pubeco:v:226:y:2023:i:c:s0047272723001494. Full description at Econpapers || Download paper |
2023 | Does government reduction of the corporate income tax rate increase employment? Evidence from China. (2023). Feng, Jun ; Wu, Bangzheng ; Zuo, Shengqiang. In: International Review of Economics & Finance. RePEc:eee:reveco:v:83:y:2023:i:c:p:365-372. Full description at Econpapers || Download paper |
2024 | Globalization and ICT capital endowment: How do they impact on an inclusive Green Growth Index?. (2024). Romagno, Anna ; de Pascale, Gianluigi. In: Structural Change and Economic Dynamics. RePEc:eee:streco:v:69:y:2024:i:c:p:463-474. Full description at Econpapers || Download paper |
2024 | Profit shifting of multinational corporations worldwide. (2024). Janský, Petr ; Garcia-Bernardo, Javier. In: World Development. RePEc:eee:wdevel:v:177:y:2024:i:c:s0305750x23003455. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Hayato, Kato ; Haufler, Andreas. In: Discussion papers. RePEc:eti:dpaper:24051. Full description at Econpapers || Download paper |
2023 | Profit shifting of multinational enterprises: evidence from the Nordics. (2023). Viertola, Marika. In: Working Papers. RePEc:fer:wpaper:155. Full description at Econpapers || Download paper |
2023 | Normative Corporate Income Tax with Rent for SDGs’ Funding: Case of the U.S.. (2023). Shimamoto, Mihoko. In: Sustainability. RePEc:gam:jsusta:v:15:y:2023:i:4:p:3176-:d:1063210. Full description at Econpapers || Download paper |
2023 | Tax Planning by European Banks. (2023). Barake, Mona. In: Working Papers. RePEc:hal:wpaper:halshs-03925346. Full description at Econpapers || Download paper |
2023 | Following a new tax leader: the urge to implement Formulary Apportionment in the European Union. (2023). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02742023. Full description at Econpapers || Download paper |
2023 | Rethinking corporate taxation in the European Union: how and where to tax Multinational Enterprises. (2023). Vicente, Joana Andrade. In: Working Papers REM. RePEc:ise:remwps:wp02862023. Full description at Econpapers || Download paper |
2023 | Minimum Global Tax: Winners and Losers in the Race for Mergers and Acquisitions. (2023). de Pascale, Gianluigi ; Cipollina, Maria ; Bruno, Randolph Luca ; Amendolagine, Vito. In: IZA Discussion Papers. RePEc:iza:izadps:dp16144. Full description at Econpapers || Download paper |
2024 | A Global Minimum Tax for Large Firms Only: Implications for Tax Competition. (2024). Kato, Hayato ; Hauer, Andreas. In: Discussion Papers in Economics and Business. RePEc:osk:wpaper:2406. Full description at Econpapers || Download paper |
2023 | Profit Shifting, Returns on Foreign Direct Investments and Investment Income Imbalances. (2023). Vicard, Vincent. In: IMF Economic Review. RePEc:pal:imfecr:v:71:y:2023:i:2:d:10.1057_s41308-022-00178-4. Full description at Econpapers || Download paper |
2023 | The Dominant Role of Large Firms in Profit Shifting. (2023). Erasmus, Hayley ; Wier, Ludvig. In: IMF Economic Review. RePEc:pal:imfecr:v:71:y:2023:i:3:d:10.1057_s41308-022-00180-w. Full description at Econpapers || Download paper |
2023 | Foreign competitive pressure and inversions by U.S. multinational enterprises. (2023). Kumaraswamy, Arun ; Upadhyay, Arun ; Reyes-Pea, Robinson. In: Journal of International Business Studies. RePEc:pal:jintbs:v:54:y:2023:i:5:d:10.1057_s41267-022-00568-w. Full description at Econpapers || Download paper |
2023 | Arbitrage spaces in the offshore world: Layering, ‘fuses’ and partitioning of the legal structure of modern firms. (2023). Phillips, Richard ; Petersen, Hannah ; Palan, Ronen. In: Environment and Planning A. RePEc:sae:envira:v:55:y:2023:i:4:p:1041-1061. Full description at Econpapers || Download paper |
2024 | Complementarity Versus Substitution Relationship between Outward FDI and Exports: Evidence from India. (2024). Goldar, Bishwanath ; Parida, Yashobanta. In: Journal of Asian Economic Integration. RePEc:sae:jfasei:v:6:y:2024:i:1:p:90-117. Full description at Econpapers || Download paper |
2023 | Corporate Effective Tax Rates for Research and Policy. (2023). Janský, Petr. In: Public Finance Review. RePEc:sae:pubfin:v:51:y:2023:i:2:p:171-205. Full description at Econpapers || Download paper |
2023 | THE ROLE OF TAX OPTIMIZATION IN THE CURRENT ECONOMIC CONTEXT - A BIBLIOMETRIC AND META-ANALYSIS APPROACH. (2023). Brnzaru, Gabriela ; Socoliuc, Marian. In: European Journal of Accounting, Finance & Business. RePEc:scm:ejafbu:v:11:y:2023:i:2:p:138-150. Full description at Econpapers || Download paper |
2023 | Profit shifting and the attractiveness of Advance Pricing Agreements. (2023). Antonio, Rafael M ; Watrin, Christoph ; Rezende, Amaury J. In: Journal of Business Economics. RePEc:spr:jbecon:v:93:y:2023:i:5:d:10.1007_s11573-022-01125-5. Full description at Econpapers || Download paper |
2023 | Testing the necessary conditions for sustainability in the mining sector in Burkina Faso. (2023). Ouoba, Youmanli. In: Mineral Economics. RePEc:spr:minecn:v:36:y:2023:i:1:d:10.1007_s13563-021-00281-4. Full description at Econpapers || Download paper |
2023 | When do firms use one set of books in an international tax compliance game?. (2023). Weiskirchner-Merten, Katrin ; Reineke, Rebecca ; Wielenberg, Stefan. In: Review of Accounting Studies. RePEc:spr:reaccs:v:28:y:2023:i:3:d:10.1007_s11142-021-09667-9. Full description at Econpapers || Download paper |
2023 | Intrafirm trade and tax haven linkages: Evidence from Indian manufacturing. (2023). Verma, Swati. In: UNCTAD Transnational Corporations Journal. RePEc:unc:tncjou:109. Full description at Econpapers || Download paper |
2023 | The Advantages and Disadvantages of Taxation Strategies Applied on MNEs in the European Union. (2023). Irene-Ioana, Drghici ; Laureniu-Mihai, Tnase. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:17:y:2023:i:1:p:298-313:n:4. Full description at Econpapers || Download paper |
2023 | The use of accounting information in the tax base in the Pillar 2 global minimum tax: a discussion of the rules, potential problems, and possible alternatives. (2023). Hanlon, Michelle. In: Fiscal Studies. RePEc:wly:fistud:v:44:y:2023:i:1:p:37-52. Full description at Econpapers || Download paper |
2023 | How do bidirectional migration and multinational business networks affect Japanese international royalty and license revenues?. (2023). Tomohara, Akinori. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:28:y:2023:i:1:p:127-143. Full description at Econpapers || Download paper |
2023 | Study of linkages between productivity, export, and outward foreign direct investment: An empirical perspective of Indian manufacturing industries. (2023). Mishra, Bikash Ranjan ; Behera, Pragyanrani ; Tripathy, Prajukta. In: International Journal of Finance & Economics. RePEc:wly:ijfiec:v:28:y:2023:i:2:p:1527-1548. Full description at Econpapers || Download paper |
2023 | A clean and discreet service: The role of corruption and secrecy in profit shifting by multinational firms. (2023). Gillanders, Robert ; Binhadab, Nouf ; McCluskey, Thomas. In: Journal of International Development. RePEc:wly:jintdv:v:35:y:2023:i:7:p:1551-1573. Full description at Econpapers || Download paper |
2023 | Multinational firms in tax havens: Corporate motives, regulatory countermeasures, and recent statistics. (2023). Weck, Stefan ; Spengel, Christoph ; Olbert, Marcel. In: ZEW Discussion Papers. RePEc:zbw:zewdip:23036. Full description at Econpapers || Download paper |
Year | Title | Type | Cited |
---|---|---|---|
2023 | Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary In: Journal of Economic Perspectives. [Full Text][Citation analysis] | article | 6 |
2023 | Carbon border adjustments, climate clubs, and subsidy races when climate policies vary.(2023) In: Working Paper Series. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
2023 | Carbon Border Adjustments, Climate Clubs, and Subsidy Races When Climate Policies Vary.(2023) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 6 | paper | |
2005 | Re-entering Europe: Does European Union candidacy boost foreign direct investment? In: The Economics of Transition. [Full Text][Citation analysis] | article | 60 |
2011 | The Indirect Side of Direct Investment – By Jack Mintz and Alfons Weichenrieder In: Review of International Economics. [Full Text][Citation analysis] | article | 0 |
2008 | Closer Economic Integration and Corporate Tax Systems In: Global Economy Journal. [Full Text][Citation analysis] | article | 5 |
2001 | Trade creation and trade diversion in the Canada - United States Free Trade Agreement In: Canadian Journal of Economics. [Full Text][Citation analysis] | article | 156 |
2001 | Trade creation and trade diversion in the Canada – United States Free Trade Agreement.(2001) In: Canadian Journal of Economics/Revue canadienne d'économique. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 156 | article | |
2011 | Corporate tax payments under formulary apportionment: Evidence from the financial reports of 50 major U.S. multinational firms In: Journal of International Accounting, Auditing and Taxation. [Full Text][Citation analysis] | article | 7 |
2003 | Tax-motivated transfer pricing and US intrafirm trade prices In: Journal of Public Economics. [Full Text][Citation analysis] | article | 319 |
2015 | A Price-Based Royalty Tax? In: Working Papers. [Full Text][Citation analysis] | paper | 2 |
2014 | Lessons for International Tax Reform from the US State Experience under Formulary Apportionment In: Working Papers. [Full Text][Citation analysis] | paper | 7 |
2016 | A Price-Based Royalty Tax? In: Working Papers. [Full Text][Citation analysis] | paper | 0 |
2023 | The international tax agreement of 2021: Why its needed, what it does, and what comes next? In: Policy Briefs. [Full Text][Citation analysis] | paper | 0 |
2023 | How an international agreement on methane emissions can pave the way for enhanced global cooperation on climate change In: Policy Briefs. [Full Text][Citation analysis] | paper | 1 |
2024 | Why Trumps tariff proposals would harm working Americans In: Policy Briefs. [Full Text][Citation analysis] | paper | 1 |
2023 | How trade cooperation by the United States, the European Union, and China can fight climate change In: Working Paper Series. [Full Text][Citation analysis] | paper | 1 |
2016 | U.S. Corporate Income Tax Reform and its Spillovers In: IMF Working Papers. [Full Text][Citation analysis] | paper | 1 |
2007 | Corporate tax revenues in OECD countries In: International Tax and Public Finance. [Full Text][Citation analysis] | article | 93 |
2000 | The Impact of Transfer Pricing on Intrafirm Trade In: NBER Chapters. [Full Text][Citation analysis] | chapter | 14 |
1998 | The Impact of Transfer Pricing on Intrafirm Trade.(1998) In: NBER Working Papers. [Full Text][Citation analysis] This paper has nother version. Agregated cites: 14 | paper | |
1994 | Tax Reform and Realizations of Capital Gains in 1986 In: National Tax Journal. [Full Text][Citation analysis] | article | 25 |
2005 | Tax Holidays (And Other Escapes) in the American Jobs Creation Act In: National Tax Journal. [Full Text][Citation analysis] | article | 7 |
2006 | International Tax Avoidance and U.S. International Trade In: National Tax Journal. [Full Text][Citation analysis] | article | 13 |
2009 | Multinational Firm Tax Avoidance and Tax Policy In: National Tax Journal. [Full Text][Citation analysis] | article | 75 |
2010 | Should Tax Policy Target Multinational Firm Headquarters? In: National Tax Journal. [Full Text][Citation analysis] | article | 3 |
2013 | Who Pays the Corporate Tax in a Global Economy? In: National Tax Journal. [Full Text][Citation analysis] | article | 47 |
2016 | The U.S. State Experience Under Formulary Apportionment: Are There Lessons for International Reform? In: National Tax Journal. [Full Text][Citation analysis] | article | 8 |
2016 | The Effect of Profit Shifting on the Corporate Tax Base in the United States and Beyond In: National Tax Journal. [Full Text][Citation analysis] | article | 101 |
2017 | Is U.S. Corporate Income Double-Taxed? In: National Tax Journal. [Full Text][Citation analysis] | article | 0 |
2020 | Profit Shifting before and after the Tax Cuts and Jobs Act In: National Tax Journal. [Full Text][Citation analysis] | article | 38 |
2000 | Does Multinational Activity Displace Trade? In: Economic Inquiry. [Citation analysis] | article | 94 |
2000 | Customs Unions and Free Trade Areas In: Journal of Economic Integration. [Citation analysis] | article | 8 |
2018 | Does tax drive the headquarters locations of the world’s biggest companies? In: UNCTAD Transnational Corporations Journal. [Full Text][Citation analysis] | article | 1 |
CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated November, 3 2024. Contact: CitEc Team