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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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The effect of temporary changes and expectations on individuals' decions : evidence from a tax compliance setting
Austin, Chelsea Rae; Bobek, Donna D.; LaMothe, Ethan - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 33-58
Persistent link: https://www.econbiz.de/10012254205
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FIN 48 and tax compliance
Mills, Lillian F.; Robinson, Leslie; Sansing, Richard C. - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1721-1742
Persistent link: https://www.econbiz.de/10008667882
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The spread of aggressive corporate tax reporting : a detailed examination of the corporate-owned life insurance shelter
Brown, Jennifer L. - In: The accounting review : a publication of the American … 86 (2011) 1, pp. 23-57
Persistent link: https://www.econbiz.de/10008901159
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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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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