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The effects of the tax cuts and jobs act on the tax-competitiveness of multinational corporations
Overesch, Michael; Reichert, Leon G. A.; Wamser, Georg - 2023
We exploit the 2017 US tax reform to learn about the tax-competitiveness of US multinational corporations (MNCs) relative to their international peers. Matching on the propensity score, we compare pairs of similar US and European firms listed on the S&P500 or StoxxEurope600 in a...
Persistent link: https://www.econbiz.de/10014228546
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Does CEO early-life famine experience affect corporate tax avoidance? : evidence from China
Tan, Qingmei; Ling, Yuzhu; Yang, Baochen; Geng, Peixuan - In: Research in international business and finance 66 (2023), pp. 1-25
Persistent link: https://www.econbiz.de/10014460242
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How Does Stock Liquidity Affect Corporate Tax Avoidance? Evidence from China
Kim, E. Han - 2020
that drastically increased the liquidity of stocks listed in China, we find robust evidence that higher liquidity …
Persistent link: https://www.econbiz.de/10012848816
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Public policy and multinational companies : evidence from firm-level data
Hugger, Felix Sebastian - 2021
Persistent link: https://www.econbiz.de/10012484449
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Corporate tax avoidance and corporate financialization : the moderating effect of managerial myopia
Zhu, Guan Ping; Gui, He Fa; Peng, Tao; Jiang, Chong Hui - In: Managerial and decision economics : MDE ; the … 44 (2023) 1, pp. 459-472
Persistent link: https://www.econbiz.de/10013467035
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The effect of mandatory extraction payment disclosures on corporate tax avoidance : evidence from the United Kingdom
Kobbi-Fakhfakh, Sameh; Driss, Fatma - In: Accounting in Europe 21 (2024) 1, pp. 44-67
Persistent link: https://www.econbiz.de/10014511955
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Firm financing in Chile after the 2014-2015 tax reform : debt of equity?
Hernández, Leonardo - In: Revista de análisis económico 31 (2016) 2, pp. 65-100
Persistent link: https://www.econbiz.de/10011654384
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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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The poverty implications of alternative tax reforms : some countries intuitive results in an application to Pakistan
Feltenstein, Andrew; Mejía Mantilla, Carolina; … - 2015
Persistent link: https://www.econbiz.de/10011450594
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Steuerpolitische Perspektiven der Unternehmensteuerreform 2008
Becker, Johannes; Fuest, Clemens - In: Reform der Unternehmensbesteuerung 2008, (pp. 39-48). 2007
Persistent link: https://www.econbiz.de/10003512451