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The Alternative Minimum Tax and the Behavior of Multinational Corporations. (1995). Lyon, Andrew B. ; Silverstein, Gerald .
In: NBER Chapters.
RePEc:nbr:nberch:7743.

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  1. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2016). Ortmann, Regina ; Sureth-Sloane, Caren.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:86:y:2016:i:5:d:10.1007_s11573-015-0780-6.

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  2. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?. (2014). Sureth, Caren ; Ortmann, Regina .
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:165.

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  3. Earnings management induced by tax planning: The case of Portuguese private firms. (2011). Marques, Mario ; Craig, Russell ; Rodrigues, Lucia Lima .
    In: Journal of International Accounting, Auditing and Taxation.
    RePEc:eee:jiaata:v:20:y:2011:i:2:p:83-96.

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  4. The impact of minimum taxation by an imputable wealth tax on capital budgeting and business strategy of German companies. (2008). Maiterth, Ralf ; Sureth, Caren.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:2:y:2008:i:2:p:81-110.

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  5. Why do firms hold so much cash? A tax-based explanation. (2007). Titman, Sheridan ; Foley, Fritz C. ; Hartzell, Jay C. ; Twite, Garry .
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:86:y:2007:i:3:p:579-607.

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  6. Why do firms hold so much cash? A tax-based explanation. (2006). Titman, Sheridan ; Foley, Fritz C. ; Hartzell, Jay C. ; Twite, Garry .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:12649.

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  7. Grenzüberschreitende Investitionen nach der Steuerreform 2005: stärkt die Gruppenbesteuerung den Holdingstandort Österreich?. (2005). Treisch, Corinna ; Niemann, Rainer.
    In: arqus Discussion Papers in Quantitative Tax Research.
    RePEc:zbw:arqudp:1.

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  8. Entscheidungswirkungen von Verlustverrechnungsbeschränkungen bei der Steuerplanung grenzüberschreitender Investitionen. (2004). Niemann, Rainer.
    In: Tübinger Diskussionsbeiträge.
    RePEc:zbw:tuedps:276.

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  9. Asymmetric Taxation and Cross-Border Investment Decisions. (2004). Niemann, Rainer.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_1219.

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  10. An evaluation of alternative measures of corporate tax rates. (2003). Plesko, George A..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:35:y:2003:i:2:p:201-226.

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  11. Short-term and long-term government debt and nonresident interest withholding taxes. (1998). Lemmen, Jan ; Huizinga, Harry ; Eijffinger, Sylvester.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:68:y:1998:i:3:p:309-334.

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  12. Tax Policy and the Activities of Multinational Corporations. (1996). Hines, James ; Jr., .
    In: NBER Working Papers.
    RePEc:nbr:nberwo:5589.

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  13. The Tax Treatment of Interest and the Operations of U.S. Multinationals. (1995). Hubbard, Glenn R. ; Froot, Kenneth A. ; James R. Hines, Jr., .
    In: NBER Chapters.
    RePEc:nbr:nberch:7730.

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  14. Wealth Tax As Alternative Minimum Tax ? - the Impact of Minimum Taxation on Business Structure and Strategy -. (0000). Sureth, Caren ; Maiterth, Ralf .
    In: EcoMod2006.
    RePEc:ekd:002721:272100093.

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References

References cited by this document

  1. . 1991. The alternative minimum tax: Equity, efficiency, and incentive effects. In Economic effects of the corporate alternative minimum tax, 5 1-82. Washington, D.C.: American Council for Capital Formation.
    Paper not yet in RePEc: Add citation now

  2. Altshuler, Rosanne, and T. Scott Newlon. 1993. The effects of U.S. tax policy on the income repatriation patterns of U.S. multinational corporations. In Studies in international taxation, ed. Albert0 Giovannini, R. Glenn Hubbard, and Joel Slemrod, 77115. Chicago: University of Chicago Press.

  3. Gerardi, Geraldine, Hudson Milner, and Gerald Silverstein. 1994. The effects of the corporate alternative minimum tax: Additional results from panel data for 19871991.
    Paper not yet in RePEc: Add citation now

  4. Hines, James R., and R. Glenn Hubbard. 1990. Coming home to America: Dividend repatriations by US. multinationals. In Taxation in the global economy, ed. Assaf Razin and Joel Slemrod, 161-207. Chicago: University of Chicago Press.

  5. Hulten, Charles R., and Frank C. Wykoff. 1981.The measurement of economic depreciation. In Depreciation, inflation, and the taxation of income from capital, ed. Charles R. Hulten, 81-125. Washington, D.C.: Urban Institute Press.
    Paper not yet in RePEc: Add citation now
  6. In National Tax Association-Tax Institute of America, Proceedings of the eighty-sixth annual conference, 1993.Columbus, Ohio: National Tax Association.
    Paper not yet in RePEc: Add citation now

  7. Lyon, Andrew B. 1990. Investment incentives under the alternative minimum tax. National TaxJournal 43:451-65.

Cocites

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  2. Influence of Exchange Rate Fluctuations and Credit Supply on Dividend Repatriation Policy of U.S. Multinational Corporations. (2020). Mushtaq, Muhammad ; Zulkafli, Abdul Hadi ; Ibrahim, Haslindar ; Tahir, Muhammad.
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  3. Profit shifting and the effect of stricter transfer pricing regulation on tax revenue. (2019). Møen, Jarle ; Moen, Jarle ; Hopland, Arnt Ove ; Bakke, Julia Tropina.
    In: Discussion Papers.
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  4. The effect of international income shifting on the link between real investment and corporate taxation. (2019). Montenegro, Tania Menezes ; Pinho, Carlos ; Marques, Mario.
    In: Journal of International Accounting, Auditing and Taxation.
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  5. Banks in Tax Havens: First Evidence based on Country-by-Country Reporting. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
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  6. Banks Defy Gravity in Tax Havens. (2017). CAPELLE-BLANCARD, Gunther ; Bouvatier, Vincent ; Delatte, Anne-Laure.
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  7. TRANSFER PRICING AGGRESSIVENESS AND FINANCIAL DERIVATIVES PRACTICES: EMPIRICAL EVIDENCES FROM UNITED KINGDOM. (2016). Santos, Ricardo ; Brando, Elisio ; Pereira, Samuel .
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  8. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Hopland, Arnt Ove ; Lisowsky, Petro.
    In: Annual Conference 2015 (Muenster): Economic Development - Theory and Policy.
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  9. Income Shifting under Losses. (2015). Schindler, Dirk ; Mardan, Mohammed ; Lisowsky, Petro ; Hopland, Arnt O.
    In: Discussion Papers.
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  10. Income Shifting Incentives and Tax Haven Utilization: Evidence from Multinational U.S. Firms. (2015). Richardson, Grant ; Taylor, Grantley.
    In: The International Journal of Accounting.
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  11. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Thornton, John ; Jaafar, Aziz .
    In: The International Journal of Accounting.
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  12. Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms. (2015). Thornton, John ; Jaafar, Aziz ; Thorton, John .
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  13. Taxation and income shifting: Empirical evidence from a quasi-experiment in China. (2014). An, Zhiyong ; Tan, Congyan .
    In: Economic Systems.
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  14. Determinants of transfer pricing aggressiveness: Empirical evidence from Australian firms. (2013). Richardson, Grant ; Lanis, Roman ; Taylor, Grantley.
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  15. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms. (2013). Taylor, Grantley ; Richardson, Grant.
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  16. Tax avoidance and geographic earnings disclosure. (2013). Ma, Mark ; Thomas, Wayne B. ; Hope, Ole-Kristian.
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  17. Do multinational and domestic corporations differ in their leverage policies?. (2013). Yeung, Bernard ; Park, Soon Hong ; Suh, Jungwon.
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  18. The use of tax havens in exemption regimes. (2012). Schnitzer, Monika ; Hines, James ; Gumpert, Anna.
    In: Discussion Paper Series of SFB/TR 15 Governance and the Efficiency of Economic Systems.
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  19. International Corporate Tax Avoidance Practices: Evidence from Australian Firms. (2012). Taylor, Grantley ; Richardson, Grant.
    In: The International Journal of Accounting.
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  20. The use of tax havens in exemption regimes. (2012). Schnitzer, Monika ; Hines, James ; Gumpert, Anna.
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  21. The Use of Tax Havens in Exemption Regimes. (2011). Schnitzer, Monika ; Hines, James ; Gumpert, Anna ; James R. Hines, Jr., .
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  22. Corporate taxes and the location of intangible assets within multinational firms. (2011). Riedel, Nadine ; Dischinger, Matthias .
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  23. An empirical investigation of the effect of imputation credits on remittance of overseas dividends. (2011). Chen, Ming-Chin ; Gupta, Sanjay.
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  24. Saving taxes through foreign plant ownership. (2010). Winner, Hannes ; Egger, Peter ; Eggert, Wolfgang.
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  50. Implications of Existing Tax Policy for Cross-Border Activity Between the United States and Mexico After NAFTA. (1994). Gordon, Roger ; Ley, Eduardo .
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