Brajcich, Andrew M.; Friesner, Daniel L.; Schibik, Tim J. - In: Multinational Business Review 24 (2016) 1, pp. 8-24
Purpose The purpose of this study is to empirically identify incentives that drive resource shifting by US pharmaceutical firms to comparatively low-tax jurisdictions. Design/methodology/approach Using a panel of publicly listed companies, we investigate whether resource shifting is facilitated...