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~person:"Djanani, Christiana"
~person:"Jacob, Martin"
~person:"Klassen, Kenneth J."
~subject:"Corporate taxation"
~subject:"Gewinnverlagerung"
~type_genre:"Article in journal"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Steuerbilanzpolitik"
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Corporate taxation
Gewinnverlagerung
Steuerplanung
11
Tax planning
11
Steuervermeidung
5
Tax avoidance
5
Unternehmensbesteuerung
4
Income shifting
3
USA
3
United States
3
tax planning
3
2005-2010
2
Besteuerungsverfahren
2
Börsenkurs
2
Canada
2
Corporate income tax
2
Investition
2
Investment
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Kanada
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Körperschaftsteuer
2
Multinationales Unternehmen
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Taxation procedure
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Transnational corporation
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tax enforcement
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Übernahme
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1983-1991
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1998
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Auslandsinvestition
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Cross-border tax evasion
1
Deutschland
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E-commerce
1
EU countries
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Electronic Commerce
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Erbschaftsteuer
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Article in journal
Aufsatz in Zeitschrift
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English
6
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Djanani, Christiana
Jacob, Martin
Klassen, Kenneth J.
Lanis, Roman
4
Richardson, Grant
4
Weichenrieder, Alfons J.
4
Kubick, Thomas R.
3
Schanz, Deborah
3
Shevlin, Terry
3
Wilde, Jaron H.
3
Aliani, Khaoula
2
Blaufus, Kay
2
Blouin, Jennifer L.
2
Chen, Shannon
2
Cooper, Maggie
2
Donohoe, Michael P.
2
Eichfelder, Sebastian
2
Haase, Klaus Dittmar
2
Hasseldine, John
2
Hebous, Shafik
2
Holland, Kevin
2
Hoopes, Jeffrey L.
2
Hundsdoerfer, Jochen
2
Jedlička, Vít
2
Johannesen, Niels
2
Laplante, Stacie K.
2
Lee, Jimmy
2
Lim, Chee Yeow
2
Lockhart, G. Brandon
2
Moore, Rebekah D.
2
Nguyen, Quyen T. K.
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Ojala, Hannu
2
Olibe, Kingsley O.
2
Omri, Mohamed Ali
2
Overesch, Michael
2
Pavel, Jan
2
Rijt, Pernill van der
2
Sharma, Divesh S.
2
Stomberg, Bridget
2
Taylor, Grantley
2
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Journal of accounting & economics
2
The accounting review : a publication of the American Accounting Association
2
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
1
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ECONIS (ZBW)
6
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1
Do consumers pay the corporate tax?
Jacob, Martin
;
Müller, Maximilian André
;
Wulff, Thorben
- In:
Contemporary accounting research : the journal of the …
40
(
2023
)
4
,
pp. 2785-2815
Persistent link: https://www.econbiz.de/10014443125
Saved in:
2
The effect of income-shifting aggressiveness on corporate investment
De Simone, Lisa
;
Klassen, Kenneth J.
;
Seidman, Jeri
- In:
Journal of accounting & economics
74
(
2022
)
1
,
pp. 1-20
Persistent link: https://www.econbiz.de/10013448588
Saved in:
3
Beyond borders : uncertainty in supragovernmental tax enforcement and corporate investment
Fox, Zackery D.
;
Jacob, Martin
;
Wilde, Jaron H.
; …
- In:
The accounting review : a publication of the American …
97
(
2022
)
6
,
pp. 233-261
Persistent link: https://www.econbiz.de/10013499354
Saved in:
4
The role of auditors, non-auditors, and internal tax departments in corporate tax aggressiveness
Klassen, Kenneth J.
;
Lisowsky, Petro
;
Mescall, Devan
- In:
The accounting review : a publication of the American …
91
(
2016
)
1
,
pp. 179-205
Persistent link: https://www.econbiz.de/10011482719
Saved in:
5
A model of multinational income shifting and an application to tax planning with e-commerce
Klassen, Kenneth J.
;
Laplante, Stacie K.
;
Carnaghan, Carla
- In:
The journal of the American Taxation Association : a …
36
(
2014
)
2
,
pp. 27-53
Persistent link: https://www.econbiz.de/10010472070
Saved in:
6
State and provincial corporate tax planning : income shifting ans sales apportionment factor management
Klassen, Kenneth J.
;
Shackelford, Douglas A.
- In:
Journal of accounting & economics
25
(
1998
)
3
,
pp. 385-406
Persistent link: https://www.econbiz.de/10001421429
Saved in:
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