Title:

Should Countries Control International Profit Shifting?

Authors:

Susana Peralta (U Nova)
Xavier Wauthy (CEREC, CORE, Catholic U Louvain)
Tanguy van Ypersele (U Mediterranee, Catholic U Louvain, CORE)

Journal:

Journal of International Economics

Year:

2006

Volume:

68

Pages:

24-37

JEL codes:

H87 - International Fiscal Issues; International Public Goods
R38 - Government Policies; Regulatory Policies
F23 - Multinational Firms; International Business