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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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Schwerpunktthema: Internationale Unternehmensbesteuerung
2011
Persistent link: https://www.econbiz.de/10009310347
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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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How do reductions in foreign country corporate tax rates affect U.S. domestic manufacturing firms?
Kim, Jaewoo; Nessa, Michelle; Wilson, Ryan J. - In: The accounting review : a publication of the American … 96 (2021) 3, pp. 287-311
Persistent link: https://www.econbiz.de/10012596274
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Home country tax system characteristics and corporate tax avoidance : international evidence
Atwood, T. J.; Drake, Michael S.; Myers, James N.; … - In: The accounting review : a publication of the American … 87 (2012) 6, pp. 1831-1860
Persistent link: https://www.econbiz.de/10009689593
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Banking market consolidation and tax planning intermediation : evidence from client firm tax haven operations
Kim, Jeong-bon; Lin, Yupeng; Mao, Ying; Wang, Zheng - In: The accounting review : a publication of the American … 98 (2023) 4, pp. 217-245
Persistent link: https://www.econbiz.de/10014340468
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Tax loss carrybacks as firm fiscal stimulus : a tale of two recessions
Dobridge, Christine L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 153-181
Persistent link: https://www.econbiz.de/10012703005
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Tax loss carrybacks : investment stimulus versus misallocation
Bethmann, Inga; Jacob, Martin; Müller, Maximilian André - In: The accounting review : a publication of the American … 93 (2018) 4, pp. 101-125
Persistent link: https://www.econbiz.de/10011906598
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Taxation and corporate risk-taking
Langenmayr, Dominika; Lester, Rebecca - In: The accounting review : a publication of the American … 93 (2018) 3, pp. 237-266
Persistent link: https://www.econbiz.de/10011880599
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Long-run corporate tax avoidance
Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 61-82
Persistent link: https://www.econbiz.de/10003632927