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

Roger H. Gordon, Jeffrey K. MacKie-Mason

Chapter in NBER book The Effects of Taxation on Multinational Corporations (1995), Martin Feldstein, James R. Hines Jr., R. Glenn Hubbard (p. 67 - 94)
Conference held January 13-15, 1994
Published in January 1995 by University of Chicago Press
© 1995 by the National Bureau of Economic Research

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