Skip to main content Accessibility help

We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.

Close cookie message
×
Hostname: page-component-8448b6f56d-c4f8m Total loading time: 0 Render date: 2024-04-20T02:34:58.744Z Has data issue: false hasContentIssue false

Comments

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
Get access

Summary

A summary is not available for this content so a preview has been provided. Please use the Get access link above for information on how to access this content.
Image of the first page of this content. For PDF version, please use the ‘Save PDF’ preceeding this image.'
Type
Chapter
Information
Taxing Corporate Income in the 21st Century , pp. 296 - 299
Publisher: Cambridge University Press
Print publication year: 2007

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

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

Save book to Kindle

To save this book to your Kindle, first ensure coreplatform@cambridge.org is added to your Approved Personal Document E-mail List under your Personal Document Settings on the Manage Your Content and Devices page of your Amazon account. Then enter the ‘name’ part of your Kindle email address below. Find out more about saving to your Kindle.

Note you can select to save to either the @free.kindle.com or @kindle.com variations. ‘@free.kindle.com’ emails are free but can only be saved to your device when it is connected to wi-fi. ‘@kindle.com’ emails can be delivered even when you are not connected to wi-fi, but note that service fees apply.

Find out more about the Kindle Personal Document Service.

  • 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 Dropbox

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 Dropbox.

  • 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
×