We use publicly available financial statement information for 11,602 public corporations from 82 countries from 1988–2009 in an attempt to isolate the impact of domicile on corporate taxes. We find that the country in which the parent of a multinational is located and to a lesser extent its...

This paper offers an overview of the issues raised by disclosure of corporate tax return information by providing current and historical perspectives from the fields of accounting, economics, and law. It reaches a number of conclusions. First, we are concerned that disclosure of the entire...

Studies overcomes data limitations and analyses capital gains taxes using the 1989 RJR Nabisco leverage buyout as an example. Finds negative correlation between price and tax basis for the shares sold.

Presents evidence that TRA '86 did not significantly enhance foreign firms' advantage over domestic investors in the U.S. acquisition market. Minimal tax benefit is evident in post-acquisition tax returns of companies acquired by U.K. and Japanese investors.

In the aftermath of the recent financial crisis, a variety of taxes on financial institutions have been proposed or enacted. The justifications for these taxes range from punishing those deemed to have caused or unduly profited from the crisis, toaddressing the budgetary costs of the crisis, to...