Firm valuation effects of the expatriation of US corporations to tax-haven countries
Year of publication: |
2003
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Authors: | Cloyd, C. Bryan ; Mills, Lillian F. ; Weaver, Connie D. |
Published in: |
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association. - Sarasota, Fla., ISSN 0198-9073, ZDB-ID 900285-6. - Vol. 25.2003, Suppl., p. 87-109
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Subject: | Steuerflucht | Cross-border tax evasion | Börsenkurs | Share price | Ankündigungseffekt | Announcement effect | Betriebliche Standortwahl | Firm location choice | USA | United States | 1998-2002 |
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