Why is there corporate taxation in a small open economy?
Subtitle: the role of transfer pricing and income shifting
By: Roger H. Gordon, Jeffrey K. MacKie-Mason.
Contributors: MacKie-Mason, Jefferey K.; National Bureau of Economic Research.
Series: NBER working paper series -- working paper no. 4690; Working paper series (National Bureau of Economic Research) -- working paper no. 4690.
Publisher: National Bureau of Economic Research
Published: 1994
Place of publication: Cambridge, MA
Language: eng
Number of pages: 32
Subjects: Corporations -- Taxation -- Mathematical models.; Transfer pricing -- Taxation -- Mathematical models.; Investments, Foreign -- Taxation.; International business enterprises -- Taxation.
Notes: "Research supported in part by N.S.F. Grant No. SES 9122240."

"March 1994."

Includes bibliographical references (p. 30-32).

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Electronic version available via the Internet at the NBER World Wide Web site.