Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Year of publication: |
2021
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Authors: | Chen, Novia X. ; Lehmer, Tiana |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 5, p. 181-206
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Subject: | income shifting | tax incentives | pretax earnings | U.S. multinationals | domestic earnings | USA | United States | Multinationales Unternehmen | Transnational corporation | Steuervermeidung | Tax avoidance | Lohn | Wages | Steuervergünstigung | Tax incentive | Gewinnverlagerung | Income shifting | Gewinn | Profit |
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