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Published online by Cambridge University Press:  30 July 2009

By
Jack M. Mintz
Edited by
Alan J. Auerbach ,
James R. Hines, Jr.  and
Joel Slemrod
Jack M. Mintz
Affiliation:
University of Toronto
Alan J. Auerbach
Affiliation:
University of California, Berkeley
James R. Hines, Jr.
Affiliation:
University of Michigan, Ann Arbor
Joel Slemrod
Affiliation:
University of Michigan, Ann Arbor
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Chapter
Information
Taxing Corporate Income in the 21st Century , pp. 296 - 299
Publisher: Cambridge University Press
Print publication year: 2007

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References

Canada, Technical Committee on Business Taxation. 1998. Report. (Ottawa: Department of Finance).
Grubert, Harry, and Slemrod, Joel. 1998. “The Effect of Taxes on Investment and Income Shifting to Puerto Rico.” Review of Economics and Statistics 80(3): 365–373.CrossRefGoogle Scholar
Kanbur, Ravi, and Keen, Michael. 1993. “Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size.” American Economic Review 83(4): 877–892.Google Scholar
KPMG. 2004. Corporate Tax Survey. (Toronto: KPMG).
Mintz, Jack M. 2004. “Conduit Entities: Implications of Indirect Tax-Efficient Financing Structures for Real Investment.” International Tax and Public Finance 11(4): 419–434.CrossRefGoogle Scholar
Mintz, Jack M., and Smart, Michael A.. 2004. “Income Shifting, Investment, and Tax Competition: Theory and Evidence from Provincial Taxation in Canada.” Journal of Public Economics 88(6): 1149–1168.CrossRefGoogle Scholar

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  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.021
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  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.021
Available formats
×

Save book to Google Drive

To save content items to your account, please confirm that you agree to abide by our usage policies. If this is the first time you use this feature, you will be asked to authorise Cambridge Core to connect with your account. Find out more about saving content to Google Drive.

  • Comments
  • Edited by Alan J. Auerbach, University of California, Berkeley, James R. Hines, Jr., University of Michigan, Ann Arbor, Joel Slemrod, University of Michigan, Ann Arbor
  • Book: Taxing Corporate Income in the 21st Century
  • Online publication: 30 July 2009
  • Chapter DOI: https://doi.org/10.1017/CBO9780511510823.021
Available formats
×