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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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Study on labour supply when tax evasion is an option with Box-Cox functional forms and random parameters
Razzolini, Tiziano - In: Applied economics 42 (2010) 28/30, pp. 3669-3684
Persistent link: https://www.econbiz.de/10009012452
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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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R&D and the rising foreign profitability of U.S. multinational corporations
De Simone, Lisa; Huang, Jing; Krull, Linda K. - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 177-204
Persistent link: https://www.econbiz.de/10012254227
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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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Corporate tax avoidance and cost of equity capital : international evidence
Chun, Hong Min; Kang, Grace Il Joo; Lee, Sang Ho; Yoo, … - In: Applied economics 52 (2020) 29, pp. 3123-3137
Persistent link: https://www.econbiz.de/10012258819
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Excise gap and price in the Italian cigarette industry
Marzioni, Stefano; Pandimiglio, Alessandro; Spallone, Marco - In: Applied economics 52 (2020) 39, pp. 4284-4299
Persistent link: https://www.econbiz.de/10012259033
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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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Tax aggressiveness and corporate transparency
Balakrishnan, Karthik; Blouin, Jennifer L.; Guay, Wayne R. - In: The accounting review : a publication of the American … 94 (2019) 1, pp. 45-69
Persistent link: https://www.econbiz.de/10012015056
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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