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Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
16 references·1 citing·51 second hop
Do Multinationals or Domestic Firms Face Higher Effective Tax Rates? (2009)Do Multinationals or Domestic Firms Face …Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates (2009)Using Financial Accounting Da…The Decentering of the Global Firm (2009)The Decentering of the Global…Book-tax conformity, earnings persistence and the association between earnings and future cash flows (2009)Book-tax conformity, earnings…Capital structure and international debt shifting (2008)Capital structure and interna…Capital Structure and International Debt Shifting (2006)Capital Structure and Interna…The demand for tax haven operations (2005)The demand for tax haven oper…What Can We Infer about a Firm's Taxable Income from Its Financial Statements? (2003)What Can We Infer about a Fir…Tax‐Avoidance Activities of U.S. Multinational Corporations* (2003)Tax‐Avoidance Activities of U…Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions (2002)Expectations and Expatriation…Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions (2002)Expectations and Expatriation…Empirical tax research in accounting (2001)Empirical tax research in acc…The taxation of discrete investment choices (1998)The taxation of discrete inve…Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States (1996)Corporate Domicile and Averag…Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States (1995)Corporate domicile and averag…Which Effective Tax Rate? (1983)Which Effective Tax Rate?Pitfalls in the Construction and Use of Effective Tax Rates (1981)Pitfalls in the Construction …Disappearing Subsidiaries: The Cases of Google and Oracle (2013)Disappearing Subsidiaries: Th…Capital Theory and Investment Behavior (1963)Trade, Location of Economic Activity and the MNE: A Search for an Eclectic Approach (1977)Capital-Market Imperfections and Investment (1997)Do R&D tax credits work? Evidence from a panel of countries 1979–1997 (2002)Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries (2002)Investing in Climate, Investing in Growth (2017)Positive Accounting Theory (1985)Law and Finance (1998)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Do earnings reported under IFRS tell us more about future earnings and cash flows? 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References

  • 2003Tax‐Avoidance Activities of U.S. Multinational Corporations*1,033 cited
  • 2001Empirical tax research in accounting956 cited
  • 2005The demand for tax haven operations622 cited
  • 2009Using Financial Accounting Data to Examine the Effect of Foreign Operations Located in Tax Havens and Other Countries on U.S. Multinational Firms' Tax Rates597 cited
  • 2008Capital structure and international debt shifting456 cited
  • 1998The taxation of discrete investment choices400 cited
  • 2003What Can We Infer about a Firm's Taxable Income from Its Financial Statements?321 cited
  • 2009Book-tax conformity, earnings persistence and the association between earnings and future cash flows274 cited
  • 2002Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions186 cited
  • 1983Which Effective Tax Rate?155 cited
  • 2006Capital Structure and International Debt Shifting130 cited
  • 2009The Decentering of the Global Firm122 cited
  • 2002Expectations and Expatriations: Tracing the Causes and Consequences of Corporate Inversions107 cited
  • 1996Corporate Domicile and Average Effective Tax Rates: The Cases of Canada, Japan, the United Kingdom, and the United States72 cited
  • 1995

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Corporate domicile and average effective tax rates: The cases of Canada, Japan, the United Kingdom, and the United States
59 cited
  • 1981Pitfalls in the Construction and Use of Effective Tax Rates58 cited
  • Cited by

    • 2013Disappearing Subsidiaries: The Cases of Google and Oracle23 cited