Reference health
디지털세 논의에 관한 경제학적 고찰 (A Survey of Digital Tax)
1 of 80 checkable references need attention · checked 2026-08-27
At the dated check, the references listed below either did not resolve in Crossref or DataCite, or carried a retraction notice. Each one is shown with the registry record that put it there.
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References needing attention
does not resolve to a known work10.1787/63998742-en
The 79 checked references that resolve
resolves10.1016/s0047-2727(01)00173-6
Repatriation taxes, repatriation strategies and multinational financial policy
resolves10.1080/09535314.2020.1865882
How large is the corporate tax base erosion and profit shifting? A general equilibrium approach
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Multinational Firms, FDI Flows, and Imperfect Capital Markets<sup>*</sup>
resolves10.1111/j.1467-9701.2009.01210.x
Multinational Firms’ Heterogeneity in Tax Responsiveness: The Role of Transfer Pricing
resolves10.1016/j.jinteco.2012.12.002
Sorting into outsourcing: Are profits taxed at a gorilla's arm's length?
resolves10.1111/joes.12305
INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS
resolves10.17310/ntj.2013.1.03
INTERNAL DEBT AND MULTINATIONAL PROFIT SHIFTING: EMPIRICAL EVIDENCE FROM FIRM-LEVEL PANEL DATA
resolves10.1257/pandp.20191045
Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile
resolves10.17310/ntj.2016.4.09
THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND
resolves10.1257/pol.20130407
Transfer Pricing by Multinational Firms: New Evidence from Foreign Firm Ownerships
resolves10.2139/ssrn.2373549
What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature
resolves10.1016/j.jpubeco.2012.08.004
Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals
resolves10.1016/j.jpubeco.2010.12.002
Corporate taxes and the location of intangible assets within multinational firms
resolves10.1086/261404
The Costs and Benefits of Ownership: A Theory of Vertical and Lateral Integration
resolves10.17310/ntj.2003.1s.05
Intangible Income, Intercompany Transactions, Income Shifting, and the Choice of Location
resolves10.3386/w23324
Offshore Profit Shifting and Aggregate Measurement: Balance of Payments, Foreign Investment, Productivity, and the Labor Share
resolves10.17016/feds.2017.055
The Role of Transfer Prices in Profit-Shifting by U.S. Multinational Firms: Evidence from the 2004 Homeland Investment Act
resolves10.1111/caje.12283
Multinationals’ profit response to tax differentials: Effect size and shifting channels
resolves10.1162/qjec.2008.123.2.441
Estimating Trade Flows: Trading Partners and Trading Volumes
<sup>*</sup>
resolves10.1016/j.jpubeco.2007.11.002
International profit shifting within multinationals: A multi-country perspective
resolves10.1111/j.1430-9134.2005.00038.x
<scp>Keeping Two Sets of Books: The Relationship Between Tax and Incentive Transfer Prices</scp>
resolves10.1016/j.jinteco.2012.04.002
Corporate taxation and the choice of patent location within multinational firms
resolves10.1016/j.jinteco.2012.08.007
The arm's length principle and distortions to multinational firm organization
resolves10.7551/mitpress/5933.003.0005
Scale Economies, Product Differentiation, and the Pattern of Trade
resolves10.2139/ssrn.3009883
International Transfer Pricing and Tax Avoidance: Evidence from the Linked Tax-Trade Statistics in the UK
resolves10.1111/j.1468-0084.2010.00610.x
Profit Shifting and Measured Productivity of Multinational Firms*
resolves10.1111/1468-0262.00467
The Impact of Trade on Intra-Industry Reallocations and Aggregate Industry Productivity
resolves10.1016/b978-0-444-54314-1.00005-7
Domestic Institutions as a Source of Comparative Advantage
resolves10.1146/annurev-economics-080218-030312
Taking State-Capacity Research to the Field: Insights from Collaborations with Tax Authorities
resolves10.1787/236246774048
Do Corporate Taxes Reduce Productivity and Investment at the Firm Level?
resolves10.2139/ssrn.2614864
Profit Shifting Through Transfer Pricing: Evidence from French Firm Level Trade Data
The 54 references without a DOI — listed, not checked
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no DOI — not checked?EU? ????(Digital Tax) ?? ??? ????
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no DOI — not checkedDigital Companies and Their Fair Share of Taxes: Myths and Misconceptions
no DOI — not checkedref33
no DOI — not checkedTransfer Pricing and the Arm's Length Principle under Imperfect Competition
no DOI — not checkedTax-Motivated Transfer Pricing and U.S. Intrafirm Trade Prices
no DOI — not checkedDigital Services Taxes(DSTs): Policy and Economic Analysis
no DOI — not checkedref49
no DOI — not checkedref55
no DOI — not checkedThe Digital Services Tax: EU Harmonisation and Unilateral Measures
no DOI — not checkedref66
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no DOI — not checkedref68
no DOI — not checkedref69
no DOI — not checkedTime to Establish a Modern, Fair and Efficient Taxation Standard for the Digital Economy
no DOI — not checkedTax Policy and Investment Behavior
no DOI — not checkedref73
no DOI — not checkedref76
no DOI — not checkedref81
no DOI — not checkedCapital Theory and Investment Behavior
no DOI — not checkedOn Revenue and Welfare Dominance of Ad Valorem Taxes in Two-Sided Markets
no DOI — not checkedTax Responses in Platform Industries
no DOI — not checkedref91
no DOI — not checkedDo Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals
no DOI — not checkedref104
no DOI — not checkedInclusive Framework on BEPS. OECD/G20 Base Erosion and Profit Shifting Project
no DOI — not checkedRevised Guidance on the Application of the Transactional Profit Split Method
no DOI — not checkedref108
no DOI — not checkedref109
no DOI — not checkedThe Economics of Digital Services Tax
no DOI — not checkedref114
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no DOI — not checkedref121
no DOI — not checkedGoogle Revenues Sheltered in No-Tax Bermuda Soar to $10 Billion
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no DOI — not checkedWhat European OECD Countries Are Doing about Digital Services Taxes
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