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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
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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
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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
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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
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European banks and tax havens : evidence from country-by-country reporting
Janský, Petr - In: Applied economics 52 (2020) 54, pp. 5967-5985
Persistent link: https://www.econbiz.de/10012308390
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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
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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
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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
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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
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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