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Measuring and characterizing the domestic effective tax rate of US corporations

Lahav, Yaron; Salganik-Shoshan, Galla - In: Advances in taxation 23 (2017), pp. 33-57

Persistent link: https://www.econbiz.de/10012225447

Measuring corporate tax rate and tax base avoidance of U.S. Domestic and U.S. multinational firms

Lampenius, Niklas; Shevlin, Terry; Stenzel, Arthur - In: Journal of accounting & economics 72 (2021) 1, pp. 1-26

Persistent link: https://www.econbiz.de/10013203481

Corporate taxation and international financial integration : U.S. evidence from a consolidated perspective

Bénétrix, Agustín; Sanchez Pacheco, André - In: Oxford open economics 2 (2023), pp. 1-16

We document a robust relation between corporate tax differentials and US international financial integration (IFI). While this is the case for traditional IFI based on cross-border positions, the positive link also emerges for its larger consolidated-by-nationality version. The gap between these...

Persistent link: https://www.econbiz.de/10014492188

The decreasing trend in U.S. cash effective tax rates : the role of growth in pre-tax income

Edwards, Alexander; Kubata, Adrian; Shevlin, Terry - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 230-261

Persistent link: https://www.econbiz.de/10012643673

Did the tax cuts and jobs act reduce profit shifting by US multinational companies?

Garcia-Bernardo, Javier; Janský, Petr; Zucman, Gabriel - 2022

Persistent link: https://www.econbiz.de/10013341814

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408