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draining development.pdf - Khazar University

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264 Draining Development?Kar, D., and D. Cartwright-Smith. 2008. “Illicit Financial Flows from DevelopingCountries, 2002–2006.” Global Financial Integrity, Washington, DC. http://www.gfip.org/storage/gfip/economist%20-%20final%20version%201-2-09.<strong>pdf</strong>.Keen, M., and J. E. Ligthart. 2004. “Incentives and Information Exchange in InternationalTaxation.” CentER Discussion Paper 2004–54, Center for EconomicResearch, Tilburg <strong>University</strong>, Tilburg, the Netherlands.Maffini, G., and S. Mokkas. 2008. “Transfer-Pricing and Measured Productivity ofMultinational Firms.” Unpublished working paper, Oxford <strong>University</strong> Centrefor Business Taxation, Oxford.McDonald, M. 2008. “Income Shifting from Transfer Pricing: Further Evidence fromTax Return Data.” Technical Working Paper 2, Office of Technical Analysis, U.S.Department of the Treasury, Washington, DC.Mutti, J., and H. Grubert. 2004. “Empirical Asymmetries in Foreign Direct Investmentand Taxation.” Journal of International Economics 62 (2): 337–58.OECD (Organisation for Economic Co-operation and Development). 1995. “TransferPricing Guidelines for Multinational Enterprises and Tax Administrations.”OECD, Paris.———. 2009. “An Overview of the OECD’s Work on Countering International TaxEvasion.” Background Information Brief, August 28, Centre for Tax Policy andAdministration, OECD, Paris.Stöwhase, S. 2006. “Tax-Rate Differentials and Sector Specific Foreign Direct Investment:Empirical Evidence from the EU.” FinanzArchiv: Public Finance Analysis61 (4): 535–58.Tanzi, V., and H. Zee. 2001. “Tax Policy for Developing Countries.” Economic Issues27 (March), International Monetary Fund, Washington, DC.UNCTAD (United Nations Conference on Trade and Development). 2008. WorldInvestment Report 2008: Transnational Corporations, and the InfrastructureChallenge. Geneva: UNCTAD.World Bank. 2004. World Development Report 2005: A Better Investment Climate ForEveryone. New York: World Bank; New York: Oxford <strong>University</strong> Press.Zodrow, G. 2008. “Corporation Income Taxation in Canada.” Canadian Tax Journal56 (2): 392–468.

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