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Corporate income tax avoidance in the European arena
Pál, Tibor; Tóth, Zsófia - In: Theory, methodology, practice 11 (2015) 2, pp. 61-67
Persistent link: https://www.econbiz.de/10011430945
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The effect of profit shifting on the corporate tax base in the United States and beyond
Clausing, Kimberly A. - In: National tax journal 69 (2016) 4, pp. 905-934
Persistent link: https://www.econbiz.de/10011620377
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Investigating the impact of country-by-country reporting on effective tax rates : exploratory evidence from listed South African multinational groups
Thiart, Cara - In: South African journal of accounting research 36 (2022) 1, pp. 45-56
Persistent link: https://www.econbiz.de/10012693730
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Multinational corporations and tax havens : evidence from country-by-country reporting
Garcia-Bernardo, Javier; Janský, Petr; Tørsløv, Thomas - In: International tax and public finance 28 (2021) 6, pp. 1519-1561
Persistent link: https://www.econbiz.de/10012704006
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Macroeconomic effects of corporate tax policy
Shevlin, Terry; Shivakumar, Lakshmanan; Urcan, Oktay - In: Journal of accounting & economics 68 (2019) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10012139621
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Tax avoidance at public corporations driven by shareholder taxes : evidence from changes in dividend tax policy
Amiram, Dan; Bauer, Andrew M.; Frank, Mary Margaret - In: The accounting review : a publication of the American … 94 (2019) 5, pp. 27-55
Persistent link: https://www.econbiz.de/10012121916
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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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Mixed ownership reform and corporate tax avoidance : evidence of Chinese listed firms
Wang, Wei; Wang, Hua; Wu, Ji - In: Pacific-Basin finance journal 69 (2021), pp. 1-17
Persistent link: https://www.econbiz.de/10013370374
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Do U.S. firms avoid more taxes than their European peers? : on firm characteristics and tax legislation as determinants of tax differentials
Overesch, Michael; Strüder, Sabine; Wamser, Georg - In: National tax journal 73 (2020) 2, pp. 361-400
Persistent link: https://www.econbiz.de/10012517984
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Base erosion, profit shifting and developing countries
Crivelli, Ernesto; Mooij, Ruud A. de; Keen, Michael - In: FinanzArchiv : public finance analysis 72 (2016) 3, pp. 268-301
Persistent link: https://www.econbiz.de/10011648723