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  • Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing 

    Azémar, Céline; Corcos, Gregory (University of GlasgowNorwegian School of Economics and Business Administration, 2008)
    In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI). We offer a model of international capital allocation where firms ...

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