GPCA - Tax Avoidance - Business/Marketing bibliographies - in Harvard style

In-text: (Economic and fiscal outlook, 2014)

Your Bibliography: 2014. Economic and fiscal outlook. [online] Office for Budget Responsibility, p.9. Available at: <http://cdn.budgetresponsibility.independent.gov.uk/December_2014_EFO-web513.pdf> [Accessed 10 January 2015].

In-text: (Oxfam scores tax dodging Associated British Foods worst | ActionAid, 2013)

Your Bibliography: Actionaid.org. 2013. Oxfam scores tax dodging Associated British Foods worst | ActionAid. [online] Available at: <http://www.actionaid.org/2013/02/oxfam-scores-tax-dodging-associated-british-foods-worst> [Accessed 10 January 2015].

In-text: (Amiram, Bauer and Frank, 2013)

Your Bibliography: Amiram, D., Bauer, A. and Frank, M., 2013. Corporate Tax Avoidance and Managerial Incentives Generated by Shareholder Dividend Tax Policy. Journal of Economic Literature,.

In-text: (Barford and Holt, 2013)

Your Bibliography: Barford, V. and Holt, G., 2013. Google, Amazon, Starbucks: The rise of 'tax shaming'. BBC, [online] Available at: <http://www.bbc.co.uk/news/magazine-20560359> [Accessed 10 January 2015].

In-text: (Barker and Houlder, 2014)

Your Bibliography: Barker, A. and Houlder, V., 2014. Brussels targets Amazon’s Luxembourg tax deal. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/b0330530-4d5e-11e4-8f75-00144feab7de.html#axzz3IsRZB8tP> [Accessed 10 January 2015].

In-text: (Barker and Houlder, 2014)

Your Bibliography: Barker, A. and Houlder, V., 2014. How Juncker and Luxembourg landed Silicon Valley's biggest catch. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/78abd184-813c-11e4-896c-00144feabdc0.html?siteedition=uk#axzz3ORRWpP6T> [Accessed 10 January 2015].

considerably higher investment

In-text: (Blouin, Devereux and Shackelford, 2012)

Your Bibliography: Blouin, J., Devereux, M. and Shackelford, D., 2012. Investment, Tax Uncertainty, and Aggressive Tax Avoidance. 1st ed. [ebook] p.16. Available at: <http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/symposia/2012/blouin.pdf> [Accessed 10 January 2015].

In-text: (Boffey, 2013)

Your Bibliography: Boffey, D., 2013. British sugar giant caught in global tax scandal. The Guardian, [online] Available at: <http://www.theguardian.com/business/2013/feb/09/british-sugar-giant-tax-scandal> [Accessed 10 January 2015].

In-text: (Bracewell-Milnes, 2003)

Your Bibliography: Bracewell-Milnes, B., 2003. Is Tax Avoidance Harmful?. Intertax, 31(3), p.96.

In-text: (Brauner, 2008)

Your Bibliography: Brauner, Y., 2008. The Non-Sense Tax: A Reply to New Corporate Income Tax Advocacy. Michigan State Law Review,.

In-text: (GDP per capita (current US$) | Data | Table, 2014)

Your Bibliography: Data.worldbank.org. 2014. GDP per capita (current US$) | Data | Table. [online] Available at: <http://data.worldbank.org/indicator/NY.GDP.PCAP.CD/countries/1W?display=default> [Accessed 10 January 2015].

In-text: (Devereux, Lockwood and Redoano, 2003)

Your Bibliography: Devereux, M., Lockwood, B. and Redoano, M., 2003. Is there a “Race to the Bottom” in Corporate Taxes? An Overview of Recent Research. [online] Centre for the Study of Globalisation and Regionalisation. Available at: <http://www2.warwick.ac.uk/fac/soc/csgr/research/keytopic/race/lockwood_overview_may03.pdf> [Accessed 10 January 2015].

In-text: (Devereux, Lockwood and Redoano, 2008)

Your Bibliography: Devereux, M., Lockwood, B. and Redoano, M., 2008. Do countries compete over corporate tax rates?. Journal of Public Economics, 92(5-6), pp.1210-1235.

In-text: (Dharmapala and Hines, 2009)

Your Bibliography: Dharmapala, D. and Hines, J., 2009. Which countries become tax havens?. Journal of Public Economics, 93(9-10), pp.1058-1068.

In-text: (Dowling, 2013)

Your Bibliography: Dowling, G., 2013. The Curious Case of Corporate Tax Avoidance: Is it Socially Irresponsible?. Journal of Business Ethics, 124(1), pp.173-184.

In-text: (Ebrahimi, 2012)

Your Bibliography: Ebrahimi, H., 2012. Starbucks UK tax bill comes under scrutiny. The Telegraph, [online] Available at: <http://www.telegraph.co.uk/finance/newsbysector/retailandconsumer/9610391/Starbucks-UK-tax-bill-comes-under-scrutiny.html> [Accessed 10 January 2015].

In-text: (Fehr, Kokisch, Kambhampati and Kotlikoff, 2014)

Your Bibliography: Fehr, H., Kokisch, S., Kambhampati, A. and Kotlikoff, L., 2014. Simulating the Elimination of the U.S. Corporate Income Tax. Journal of Economic Literature, [online] Available at: <http://www.ncpa.org/pdfs/CorporateTaxPaper%20Revised%20Final%2012-19-13.pdf> [Accessed 10 January 2015].

No matter what legislation is in place, the accountants and lawyers will find a way around it

In-text: (Finch, 2004)

Your Bibliography: Finch, J., 2004. 'Be fair' plea as tax loopholes targeted. The Guardian, [online] Available at: <http://www.theguardian.com/business/2004/mar/18/budget2004.budget2004> [Accessed 10 January 2015].

In-text: (Freeman, 1984)

Your Bibliography: Freeman, R., 1984. Strategic management. Boston: Pitman.

In-text: (Friedman, 1970)

Your Bibliography: Friedman, M., 1970. The Social Responsibility of Business is to Increase its Profits. The New York Times, [online] Available at: <http://www.colorado.edu/studentgroups/libertarians/issues/friedman-soc-resp-business.html> [Accessed 10 January 2015].

little evidence of reputational costs following public tax shelter scrutiny

In-text: (Gallemore, Maydew and Thornock, n.d.)

Your Bibliography: Gallemore, J., Maydew, E. and Thornock, J., n.d. The Reputational Costs of Tax Avoidance and the Under-Sheltering Puzzle. SSRN Journal, p.4.

In-text: (George, 2014)

Your Bibliography: George, S., 2014. State of Corporations. State of Power 2014. [online] Transnational Institute, p.13. Available at: <http://www.tni.org/sites/www.tni.org/files/download/state_of_power-6feb14.pdf> [Accessed 10 January 2015].

In-text: (GRANT and KEOHANE, 2005)

Your Bibliography: GRANT, R. and KEOHANE, R., 2005. Accountability and Abuses of Power in World Politics. Am. Pol. Sci. Rev., 99(01).

In-text: (Hasan, Hoi, Wu and Zhang, 2014)

Your Bibliography: Hasan, I., Hoi, C., Wu, Q. and Zhang, H., 2014. Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans. Journal of Financial Economics, 113(1), pp.109-130.

In-text: (Hines Jr., 2005)

Your Bibliography: Hines Jr., J., 2005. Do Tax Havens Flourish?. In: J. Poterba, ed., Tax Policy and the Economy, 1st ed. Cambridge, MA: MIT Press, pp.65 - 69.

In-text: (Houlder and Blas, 2013)

Your Bibliography: Houlder, V. and Blas, J., 2013. G20 to back moves to expose tax evaders. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/949428de-1580-11e3-950a-00144feabdc0.html#axzz3ORRWpP6T> [Accessed 10 January 2015].

In-text: (Houlder, 2013)

Your Bibliography: Houlder, V., 2013. G20 backs new tax transparency plan. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/5e9d2158-f155-11e2-b753-00144feabdc0.html?siteedition=uk#axzz3ORRWpP6T> [Accessed 10 January 2015].

In-text: (Houlder, Pickard, Lucas and Jopson, 2012)

Your Bibliography: Houlder, V., Pickard, J., Lucas, L. and Jopson, B., 2012. Starbucks to pay £20m UK corporate tax. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/ac97bb1e-3fa5-11e2-b0ce-00144feabdc0.html?siteedition=uk#axzz3ORRWpP6T> [Accessed 10 January 2015].

In-text: (Knight, 2012)

Your Bibliography: Knight, L., 2012. Corporate tax avoidance: How do companies do it?. BBC, [online] Available at: <http://www.bbc.co.uk/news/business-20580545> [Accessed 10 January 2015].

In-text: (Kotlikoff, 2014)

Your Bibliography: Kotlikoff, L., 2014. Abolishing the Corporate Income Tax Could Be Good for Everyone. [online] National Center for Policy Analysis. Available at: <http://www.ncpa.org/pub/ba799> [Accessed 10 January 2015].

In-text: (Loretz and Moore, 2012)

Your Bibliography: Loretz, S. and Moore, P., 2012. Corporate tax competition between firms. Int Tax Public Finance, 20(5), pp.725-752.

In-text: (Mansell, 2013)

Your Bibliography: Mansell, S., 2013. Capitalism, corporations and the social contract.

In-text: (Mc Cormack, 2011)

Your Bibliography: Mc Cormack, J., 2011. GE Filed 57,000-Page Tax Return, Paid No Taxes on $14 Billion in Profits. The Weekly Standard, [online] Available at: <http://www.weeklystandard.com/blogs/ge-filed-57000-page-tax-return-paid-no-taxes-14-billion-profits_609137.html> [Accessed 10 January 2015].

In-text: (Murphy, 2014)

Your Bibliography: Murphy, R., 2014. The Tax Gap. [online] London: Public and Commercial Services Union. Available at: <http://www.taxresearch.org.uk/Documents/PCSTaxGap2014Full.pdf> [Accessed 10 January 2015].

In-text: (OECD, 2013)

Your Bibliography: OECD, 2013. Action Plan on Base Erosion and Profit Shifting. [online] OECD Publishing, pp.14 - 20. Available at: <http://www.oecd.org/ctp/BEPSActionPlan.pdf> [Accessed 10 January 2015].

In-text: (Palan, 2002)

Your Bibliography: Palan, R., 2002. Tax Havens and the Commercialization of State Sovereignty. International Organization, 56(1), pp.151-176.

In-text: (Robinson and Oliver, 2014)

Your Bibliography: Robinson, D. and Oliver, C., 2014. Luxembourg abandons attempt to keep tax list secret. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/f3ee9600-8705-11e4-982e-00144feabdc0.html?siteedition=uk#axzz3ORRWpP6T> [Accessed 10 January 2015].

In-text: (Sikka, 2004)

Your Bibliography: Sikka, P., 2004. Nobody is called to account. The Guardian, [online] Available at: <http://www.theguardian.com/business/2004/feb/06/consumernews.money> [Accessed 10 January 2015].

In-text: (Sirota, 2014)

Your Bibliography: Sirota, D., 2014. Microsoft Admits Keeping $92 Billion Offshore to Avoid Paying $29 Billion in U.S. Taxes. International Business Times, [online] Available at: <http://www.ibtimes.com/microsoft-admits-keeping-92-billion-offshore-avoid-paying-29-billion-us-taxes-1665938> [Accessed 10 January 2015].

In-text: (Slemrod and Wilson, 2009)

Your Bibliography: Slemrod, J. and Wilson, J., 2009. Tax competition with parasitic tax havens. Journal of Public Economics, 93(11-12), pp.1261-1270.

In-text: (Stacey, 2014)

Your Bibliography: Stacey, K., 2014. US envoy defends Facebook over tax and Rigby incident. The Financial Times, [online] Available at: <http://www.ft.com/cms/s/0/a069e046-7fb4-11e4-b4f5-00144feabdc0.html#axzz3NxfnIJjW> [Accessed 10 January 2015].

In-text: (Sullivan, 2011)

Your Bibliography: Sullivan, M., 2011. Corporate tax reform. [Place of publication not identified]: Apress.

In-text: (Troeger, 2013)

Your Bibliography: Troeger, V., 2013. Tax Competition and the Myth of the ‘Race to the Bottom’. CAGE - Chatham House, [online] 4. Available at: <http://www2.warwick.ac.uk/fac/soc/economics/research/centres/cage/onlinepublications/briefing/0213bp_troeger1.pdf> [Accessed 10 January 2015].