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Does eliminating international profit shifting increase tax revenue in high-tax countries?
Pieretti, Patrice; Pulina, Giuseppe - In: Economic modelling 93 (2020), pp. 717-727
Persistent link: https://www.econbiz.de/10012430344
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Cross-jurisdictional income shifting and tax enforcement : evidence from public versus private multinationals
Beuselinck, Christof; Deloof, Marc; Vanstraelen, Ann - In: Review of accounting studies 20 (2015) 2, pp. 710-746
Persistent link: https://www.econbiz.de/10011283641
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Using IRS data to identify income shifting to foreign affiliates
De Simone, Lisa; Mills, Lillian F.; Stomberg, Bridget - In: Review of accounting studies 24 (2019) 2, pp. 694-730
Persistent link: https://www.econbiz.de/10012099023
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How much profit shifting do European banks do?
Fatica, Serena; Gregori, Wildmer Daniel - In: Economic modelling 90 (2020), pp. 536-551
Persistent link: https://www.econbiz.de/10012428995
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The effect of tax-motivated income shifting on information asymmetry
Chen, Ciao-Wei; Hepfer, Bradford F.; Quinn, Phillip J.; … - In: Review of accounting studies 23 (2018) 3, pp. 958-1004
Persistent link: https://www.econbiz.de/10011900442
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Money laundering governance and income shifting : evidence from Australian financial institutions
Eulaiwi, Baban; Khalaf, Nihad Shareef; Al-Hadi, Ahmed; … - In: Economic modelling 132 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10014547970