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Influencing Profits : The Differential Impact of Lobbying on Corporate Stock Returns

Hutchens, Michelle - 2016

Prior research provides mixed evidence on whether corporate lobbying activities increase or decrease shareholder value. In this study we use detailed data on corporate lobbying expenditures to investigate which factors influence the returns to corporate lobbying activities. Specifically, we...

Persistent link: https://www.econbiz.de/10012992236

Controversies in Tax Law : A Matter of Perspective

Infanti, Anthony C. - 2015

This volume presents a new approach to today's tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in the academic tax literature — which is filtering into everyday discussions of tax law...

Persistent link: https://www.econbiz.de/10013026122

Public Pressure and Corporate Tax Behavior

Dyreng, Scott - 2015

We use a shock to the public scrutiny of firm subsidiary locations to investigate whether that scrutiny leads to changes in firms' disclosure and corporate tax avoidance behavior. ActionAid International, a non-profit activist group, levied public pressure on noncompliant U.K. firms in the FTSE...

Persistent link: https://www.econbiz.de/10013033064

Do Firms Hedge in Response to Tax Incentives?

Graham, John R. - 2003

There are two tax incentives for corporations to hedge: To increase debt capacity and interest tax deductions, and to reduce expected tax liability if the tax function is convex. We test whether these incentives affect the extent of corporate hedging with derivatives. Using an explicit measure...

Persistent link: https://www.econbiz.de/10012786926

Media Coverage of Corporate Taxes

Chen, Shannon - 2018

Managers express growing concern over media coverage of corporate taxes, yet no large-sample empirical study examines …

Persistent link: https://www.econbiz.de/10012936795

Estimating Corporate Tax Avoidance with Accounting Data

Brock, Noel - 2020

Persistent link: https://www.econbiz.de/10012849991

The Effect of U.S. Country-by-Country Reporting on U.S. Multinationals’ Tax-Motivated Income Shifting and Real Activities

Nessa, Michelle L.; Persson, Anh; Song, Jane Z.; … - 2023

The Organization for Economic Co-operation and Development introduced country-by-country reporting (CbCR) for multinational enterprises (MNEs) to help tax authorities combat tax-motivated income shifting. This study uses confidential tax administrative data from 2011 to 2018 to examine the...

Persistent link: https://www.econbiz.de/10014254962

Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13

Joshi, Preetika - 2020

To combat tax avoidance by multinational corporations, the Organisation for Economic Co‐operation and Development introduced country‐by‐country reporting (CbCr), requiring firms to provide tax authorities with a geographic breakdown of their profitability and activities. Treating the...

Persistent link: https://www.econbiz.de/10014096142

Transfer Pricing of Intangible Assets and R&D Services with Respect to a Service Level Agreement

Brabenec, Tomas - 2011

Service level agreements (SLA) concerning services in research and development and other intangible assets in particular must be treated from the tax perspective within a multinational group of related enterprises with the setting of transfer pricing. However, this generates many problems which...

Persistent link: https://www.econbiz.de/10013117371

Why Do Loss Firms Pay Taxes?

Edwards, Alexander; Kubata, Adrian; Shevlin, Terry J. - 2022

loss firms). The amount of taxes paid by these loss firms is substantial and increasing over time. This study seeks to … understand this prevalence of taxpaying loss firms. We investigate the determinants of why loss firms pay taxes. We find that …’ tax loss carry back potential and firm size are important determinants of why loss firms are paying taxes. These variables …

Persistent link: https://www.econbiz.de/10014239667