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The taxman cometh : does tax uncertainty affect corporate cash holdings?

Hanlon, Michelle Lee; Maydew, Edward L.; Saavedra, Daniel - In: Review of accounting studies 22 (2017) 3, pp. 1198-1228

Persistent link: https://www.econbiz.de/10011742583

Is corporate social responsibility (CSR) associated with tax avoidance? : evidence from irresponsible CSR activities

Hoi, Chun-keung; Wu, Qiang; Zhang, Hao - In: The accounting review : a publication of the American … 88 (2013) 6, pp. 2025-2059

Persistent link: https://www.econbiz.de/10010231054

The effect of mandatory financial statement disclosures of tax uncertainty on tax reporting and collections : the case of FIN 48 and multistate tax avoidance

Gupta, Sanjay; Mills, Lillian F.; Towery, Erin M. - In: The journal of the American Taxation Association : a … 36 (2014) 2, pp. 203-229

Persistent link: https://www.econbiz.de/10010472017

Does mandatory disclosure of firm's tax avoidance position affect corporate investment efficiency?

Mehmood, Khalid; Tan, Hongbin; Tao, Xuedan; Wang, Huabing - In: Accounting and business research 53 (2023) 7, pp. 756-789

Persistent link: https://www.econbiz.de/10014450541

Why can modern governments tax so much? : an agency model of firms as fiscal intermediaries

Kleven, Henrik Jacobsen; Kreiner, Claus Thustrup; Saez, … - 2009

Persistent link: https://www.econbiz.de/10003872289

An empirical examination of corporate tax noncompliance

Hanlon, Michelle Lee; Mills, Lillian F.; Slemrod, Joel - In: Taxing corporate income in the 21st century, (pp. 171-225). 2007

Persistent link: https://www.econbiz.de/10003553731

Why pay more? : corporate tax avoidance through transfer pricing in OECD countries

Bartelsman, Eric J.; Beetsma, Roel - 2000

This paper presents suggestive evidence of income shifting in response to differences in corporate tax rates for a large selection of OECD countries. We use a new method to disentangle the income shifting effects from the effects of tax rates on real activity. Our baseline estimates suggest that...

Persistent link: https://www.econbiz.de/10011303877

Insights on tax evasion using a monetary circuit model

Di Lorenzo, Paolo - In: Metroeconomica : international review of economics 65 (2014) 1, pp. 36-57

Persistent link: https://www.econbiz.de/10010395973

Why pay more? : Corporate tax avoidance through transfer pricing in OECD countries

Bartelsman, Eric J.; Beetsma, Roel - 2000

Persistent link: https://www.econbiz.de/10001501621

The corporate profit base, tax sheltering activity, and the changing nature of employee compensation

Desai, Mihir A. - 2002

Persistent link: https://www.econbiz.de/10001661178

A service of the

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