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~isPartOf:"The accounting review : a publication of the American Accounting Association"
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Gewinnverlagerung
9
Income shifting
9
Steuervermeidung
9
Tax avoidance
9
Multinationales Unternehmen
7
Transnational corporation
7
income shifting
7
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Markle, Kevin S.
2
Chen, Novia X.
1
Chow, Travis K.
1
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1
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Dyreng, Scott D.
1
Goldman, Nathan C.
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Hepfer, Bradford F.
1
Hoopes, Jeffrey L.
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Hopland, Arnt O.
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Klassen, Kenneth J.
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Lehmer, Tiana
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Lisowsky, Petro
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Mardan, Mohammed
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McGuire, Sean T.
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Mills, Lilian F.
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Murphy, Frank
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The accounting review : a publication of the American Accounting Association
OECD/G20 Base Erosion and Profit Shifting Project
188
OECD/G20 base erosion and profit shifting project
125
CESifo working papers
62
Working paper
38
International tax and public finance
23
CESifo Working Paper
22
CESifo Working Paper Series
22
National tax journal
16
Journal of public economics
15
World tax journal : WTJ
15
Working paper / World Institute for Development Economics Research
14
Discussion paper
13
ZEW discussion papers
13
IES working paper
12
ZEW - Centre for European Economic Research Discussion Paper
10
Münchener Wirtschaftswissenschaftliche Beiträge : VWL ; discussion papers
9
NBER working paper series
8
Cahiers de droit fiscal international
7
Discussion paper / Department of Business and Management Science
7
Series on international taxation
7
CESifo DICE Report
6
Discussion papers / CEPR
6
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
6
Schriftenreihe Betriebswirtschaftliche Steuerlehre in Forschung und Praxis
6
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
6
Working paper / National Bureau of Economic Research, Inc.
6
CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute
5
Economic modelling
5
FinanzArchiv : European journal of public finance
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Forum der internationalen Besteuerung
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IMF working papers
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Profit shifting of multinational entities : empirical analysis of fs, mergers & acquisitions and financing structures
5
WU international taxation research paper series : research papers
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4
Europäische Hochschulschriften / 5
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ECONIS (ZBW)
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1
Profit shifting during foreign tax holidays
Chow, Travis K.
;
Hoopes, Jeffrey L.
;
Maydew, Edward L.
- In:
The accounting review : a publication of the American …
98
(
2023
)
4
,
pp. 115-142
Persistent link: https://www.econbiz.de/10014340350
Saved in:
2
Cost structure and tax-motivated income shifting
McGuire, Sean T.
;
Rane, Scott G.
;
Weaver, Connie D.
- In:
The accounting review : a publication of the American …
98
(
2023
)
7
,
pp. 435-456
Persistent link: https://www.econbiz.de/10014431558
Saved in:
3
Foreign employment, income shifting, and tax uncertainty
Drake, Katharine D.
;
Goldman, Nathan C.
;
Murphy, Frank
- In:
The accounting review : a publication of the American …
97
(
2022
)
2
,
pp. 183-212
Persistent link: https://www.econbiz.de/10013198721
Saved in:
4
Aggressive tax avoiders : U.S. multinationals shifting domestic earnings to zero
Chen, Novia X.
;
Lehmer, Tiana
- In:
The accounting review : a publication of the American …
96
(
2021
)
5
,
pp. 181-206
Persistent link: https://www.econbiz.de/10012643670
Saved in:
5
Implicit corporate taxes and income shifting
Markle, Kevin S.
;
Mills, Lilian F.
;
Williams, Braden
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 315-342
Persistent link: https://www.econbiz.de/10012254269
Saved in:
6
Tax and nontax incentives in income shifting : evidence from shadow insurers
Hepfer, Bradford F.
;
Wilde, Jaron H.
;
Wilson, Ryan J.
- In:
The accounting review : a publication of the American …
95
(
2020
)
4
,
pp. 219-262
Persistent link: https://www.econbiz.de/10012297248
Saved in:
7
Flexibility in income shifting under losses
Hopland, Arnt O.
;
Lisowsky, Petro
;
Mardan, Mohammed
; …
- In:
The accounting review : a publication of the American …
93
(
2018
)
3
,
pp. 163-183
Persistent link: https://www.econbiz.de/10011880589
Saved in:
8
Unprofitable affiliates and income shifting behavior
De Simone, Lisa
;
Klassen, Kenneth J.
;
Seidman, Jeri K.
- In:
The accounting review : a publication of the American …
92
(
2017
)
3
,
pp. 113-136
Persistent link: https://www.econbiz.de/10011691529
Saved in:
9
The effect of financial constraints on income shifting by U.S. multinationals
Dyreng, Scott D.
;
Markle, Kevin S.
- In:
The accounting review : a publication of the American …
91
(
2016
)
6
,
pp. 1601-1627
Persistent link: https://www.econbiz.de/10011621127
Saved in:
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