多谢!

1. A framework for international tax planning for managers

Journal of International Accounting, Auditing and Taxation
Volume 7, Issue 2, 1998, Pages 251-272

William F. Yancey and Karen S. Cravens, a
a Karen S. Cravens School of Accounting, University of Tulsa, 600 S. College Avenue-BAH 313E, Tulsa, OK 74104-3189; Fax: (918) 631-2164, USA

2. State and provincial corporate tax planning: income shifting and sales apportionment factor management

Kenneth J. Klassena and Douglas A. Shackelfordb, *

Journal of Accounting and Economics
Volume 25, Issue 3, 30 June 1998, Pages 385-406

3. International Tax Competition and Gains from Tax Harmonization

Assaf Razin
Tel Aviv University - Eitan Berglas School of Economics; National Bureau of Economic Research (NBER); CESifo (Center for Economic Studies and Ifo Institute for Economic Research); Centre for Economic Policy Research (CEPR)

Efraim Sadka
Tel Aviv University - Eitan Berglas School of Economics; National Bureau of Economic Research (NBER); CESifo (Center for Economic Studies and Ifo Institute for Economic Research); Institute for the Study of Labor (IZA)


December 1991

NBER Working Paper No. W3152