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  4. September 2001
  5. The Taxing Task of Taxing Transnationals

Journal of Economic Literature

ISSN 0022-0515 (Print) | ISSN 2328-8175 (Online)

The Taxing Task of Taxing Transnationals

  • Thomas A. Gresik
Journal of Economic Literature
vol. 39, no. 3, September 2001
(pp. 800–838)
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Abstract

Financial and real investment flexibility, tax competition, and superior economic information by transnationals both create a rationale for corporate income taxation and limit the effectiveness of such taxation. While these factors have led to a variety of transnational tax policies, such as deferral, double taxation, apportionment, and trade rules, very few of these institutional features have been integrated into tax competition and agency models. In this paper, I show how the integration of investment flexibility, tax competition, and agency issues is crucial to our understanding of corporate tax policies.

Citation

Gresik, Thomas, A. 2001. "The Taxing Task of Taxing Transnationals." Journal of Economic Literature 39 (3): 800–838. DOI: 10.1257/jel.39.3.800

JEL Classification

  • F23 Multinational Firms; International Business
  • H87 International Fiscal Issues; International Public Goods