Implicit corporate taxes and income shifting
Year of publication: |
2020
|
---|---|
Authors: | Markle, Kevin S. ; Mills, Lilian F. ; Williams, Braden |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 3, p. 315-342
|
Subject: | implicit taxes | income shifting | Unternehmensbesteuerung | Corporate taxation | Körperschaftsteuer | Corporate income tax | Steuervermeidung | Tax avoidance | Multinationales Unternehmen | Transnational corporation | Gewinnverlagerung | Income shifting | Einkommensteuer | Income tax |
-
Profit shifting before and after the tax cuts and jobs act
Clausing, Kimberly A., (2020)
-
Corporate behavioral responses to the TCJA for tax years 2017-2018
Dowd, Tim A., (2020)
-
The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A., (2016)
- More ...
-
Mills, Lilian F., (2009)
-
Bozanic, Zahn, (2017)
-
Making Only America Great? Non-U.S. Market Reactions to U.S. Tax Reform
Gaertner, Fabio B., (2019)
- More ...