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draining development.pdf - Khazar University

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140 Draining Development?Desai, M. A., C. F. Foley, and J. R. Hines Jr. 2004. “Foreign Direct Investment in aWorld of Multiple Taxes.” Journal of Public Economics 88 (12): 2727–44.———. 2006a. “Do Tax Havens Divert Economic Activity?” Economics Letters 90 (2):219–24.———. 2006b. “The Demand for Tax Haven Operations.” Journal of Public Economics90 (3): 513–31.Dischinger, M., and N. Riedel. 2008. “Corporate Taxes and the Location of IntangibleAssets within Multinational Firms.” Discussion Paper in Economics 5294,Department of Economics, <strong>University</strong> of Munich, Munich.Egger, P., W. Eggert and H. Winner. 2007. “Saving Taxes through Foreign Plant Ownership.”CESifo Working Paper 1887, CESifo Group, Munich.Fuest, C., and N. Riedel. 2009. “Tax Evasion, Tax Avoidance and Tax Expenditures inDeveloping Countries: A Review of the Literature.” Report, Oxford <strong>University</strong>Centre for Business Taxation, Oxford.Grubert, H., and J. Mutti. 1991. “Taxes, Tariffs and Transfer Pricing in MultinationalCorporation Decision Making.” Review of Economics and Statistics73 (2): 285–93.———. 2000. “Do Taxes Influence Where U.S. Corporations Invest?” National TaxJournal 53 (4): 825–39.Helpman, E., M. J. Melitz, and S. R. Yeaple. 2004. “Export Versus FDI with HeterogeneousFirms.” American Economic Review 94 (1): 300–16.Hong, Q., and M. Smart. 2010. “In Praise of Tax Havens: International Tax Planningand Foreign Direct Investment.” European Economic Review 54 (1): 82–95.Howard, M. 2001. Public Sector Economics for Developing Countries. Kingston,Jamaica: <strong>University</strong> Press of the West Indies.Huizinga, H., and L. Laeven. 2008. “International Profit Shifting within Multinationals:A Multi-country Perspective.” Journal of Public Economics 92 (5–6), 1164–82.Huizinga, H., L. Laeven, and G. Nicodeme. 2008. “Capital Structure and InternationalDebt Shifting.” Journal of Financial Economics 88 (1): 80–118.Keen, M., and M. Mansour. 2008. “Revenue Mobilization in Sub-Saharan Africa:Challenges from Globalization.” Draft working paper, August 11, Fiscal AffairsDepartment, International Monetary Fund, Washington, DC.Klemm, A. 2009. “Causes, Benefits, and Risks of Business Tax Incentives.” IMF WorkingPaper 09/21, International Monetary Fund, Washington, DC.Maffini, G. 2009. “Tax Haven Activities and the Tax Liabilities of MultinationalGroups.” Working Paper 09/25, Oxford <strong>University</strong> Centre for Business Taxation,Oxford.OECD (Organisation for Economic Co-operation and Development). 2001. CorporateTax Incentives for Foreign Direct Investment. OECD Tax Policy Study 4.Paris: OECD.Oxfam. 2000. “Tax Havens: Releasing the Hidden Billions for Poverty Eradication.”Oxfam Briefing Paper. Oxfam International, London.

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