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Profit shifting frictions and the geography of multinational activity
Ferrari, Alessandro; Laffitte, Sébastien; Parenti, Mathieu - 2023
Persistent link: https://www.econbiz.de/10013483287
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Allowance for corporate equity and tax aggressiveness : do family firms differ from non-family firms?
Bauweraerts, Jonathan; Vandernoot, Julien - In: Journal of management research 5 (2013) 3, pp. 1-16
Persistent link: https://www.econbiz.de/10009769705
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Do tax havens create firm value?
Choy, Siu Kai; Lai, Tat-Kei; Ng, Travis - In: The journal of corporate finance : contracting, … 42 (2017), pp. 198-220
Persistent link: https://www.econbiz.de/10011674047
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The interplay between tax havens, geographic disclosures and corporate tax avoidance : evidence from European Union
Kobbi-Fakhfakh, Sameh - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 4, pp. 417-456
Persistent link: https://www.econbiz.de/10014369689
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Fiscally responsible businesses as a result of COVID-19 pandemic shock : taking control of countries' tax systems by putting an end to corporate tax evasion and tax havens
Popescu, Cristina Raluca; Šebestová, Jarmila - In: Handbook of research on changing dynamics in …, (pp. 161-192). 2022
Persistent link: https://www.econbiz.de/10013161845
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The role of tax risk management in international tax avoidance practices : evidence from Indonesia and Malaysia
Masri, Indah; Syakhroza, Akhmad; Wardhani, Ratna; Samingun - In: International journal of trade and global markets 12 (2019) 3/4, pp. 311-322
Persistent link: https://www.econbiz.de/10012154702
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Offshore expertise for onshore companies : director connections to island tax havens and corporate tax policy
Jiang, Chao; Kubick, Thomas R.; Miletkov, Mihail K.; … - In: Management science : journal of the Institute for … 64 (2018) 7, pp. 3241-3268
Persistent link: https://www.econbiz.de/10011899763
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Chapter 28 International taxation
Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
The integration of world capital markets carries important implications for the design and impact of tax policies. This paper evaluates research findings on international taxation, drawing attention to connections and inconsistencies between theoretical and empirical observations. Diamond and...
Persistent link: https://www.econbiz.de/10014024861
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Real effects of private country-by-country disclosure
De Simone, Lisa; Olbert, Marcel - In: The accounting review : a publication of the American … 97 (2022) 6, pp. 201-232
Persistent link: https://www.econbiz.de/10013499107
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Tax haven ownership and business groups : tax avoidance incentives in Ecuadorian firms
Granda, María L. - In: Journal of business research : JBR 130 (2021), pp. 698-708
Persistent link: https://www.econbiz.de/10012544897