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The Tax Shelter Problem
6 references·9 citing·44 second hop
The Tax Shelter Problem (2004)The Tax Shelter ProblemCorporate Tax Avoidance and Firm Value (2009)Corporate Tax Avoidance and F…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…The Economics of Corporate Tax Selfishness (2004)The Economics of Corporate Ta…The Divergence between Book Income and Tax Income (2003)The Divergence between Book I…The Relation between Financial and Tax Reporting Measures of Income (2001)The Relation between Financia…Ironing out the Flat Tax (2000)Ironing out the Flat TaxBibliometric analysis of corporate social responsibility and tax avoidance (2025)Bibliometric analysis of corp…Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises (2024)Reputational Costs as a Tax A…Fintech development, corporate tax avoidance and firm value (2024)Fintech development, corporat…Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market? (2022)Managerial abilities, financi…Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China (2022)Corporate Tax Avoidance and C…Does CSR Action Provide Insurance-Like Protection to Tax-Avoiding Firms? Evidence from China (2019)Does CSR Action Provide Insur…Discussion of “Target's Tax Shelter Participation and Takeover Premiums” (2016)Discussion of “Target's Tax S…Effects of Strategic Tax Behaviors on Corporate Governance (2009)Effects of Strategic Tax Beha…Corporate Tax Avoidance and Firm Value (2006)Corporate Tax Avoidance and F…An Explanation for Accounting Income Smoothing (1988)Earnings Management During Import Relief Investigations (1991)Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (2000)The importance of IRS monitoring to debt pricing in private firms☆ (2008)Lobbying and Taxes (2009)Religious beliefs, gambling attitudes, and financial market outcomes (2011)Taxes and firm size (1983)Book-Tax Differences and Internal Revenue Service Adjustments (1998)Taxable Income, Future Earnings, and Equity Values (2004)Institutional Ownership and Corporate Tax Avoidance: New Evidence (2016)Income tax evasion: a theoretical analysis (1972)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Cheating Ourselves: The Economics of Tax Evasion (2007)The Social Responsibility of Business Is to Increase Its Profits (2007)The effect of board of director composition on corporate tax aggressiveness (2010)Detecting Earnings Management. (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Yang Termasuk Dalam Jakarta Islamic Index (2017)The Impact of Capital Structure on Corporate Performance in Nigeria: A Quantitative Study of Consumer Goods Sector (2019)Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection (2022)Management ownership and market valuation (1988)Managing Legitimacy: Strategic and Institutional Approaches (1995)The “Six Ws” of sustainable development risks (2021)Are the good spared? Corporate social responsibility as insurance against cyber security incidents (2023)Did Corporate Social Responsibility Vaccinate Corporations Against COVID-19? (2023)What Do Judges and Justices Maximize? (The Same Thing Everybody Else Does) (1993)Social Norms and Social Roles (1996)A Behavioral Approach to Law and Economics (1998)Private Commercial Law in the Cotton Industry: Creating Cooperation through Rules, Norms, and Institutions (2001)The Law of Group Polarization (2002)The Myth of Ownership (2002)Introduction (2002)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research (2023)Capital generates green: Evidence from China's national innovation system policy (2023)The power from folk monitoring: Leading Officials’ Natural Resources Accountability Audit (NRAA) and corporate ESG performance (2023)Financial Constraints Risk (2006)The digital transformation of innovation and entrepreneurship: Progress, challenges and key themes (2019)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)What does tax aggressiveness signal? Evidence from stock price reactions to news about tax shelter involvement (2008)Is Corporate Social Responsibility (CSR) Associated with Tax Avoidance? Evidence from Irresponsible CSR Activities (2013)Corporate governance, incentives, and tax avoidance (2015)
this work references cited by second hop

References

  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2009Corporate Tax Avoidance and Firm Value1,208 cited
  • 2004The Economics of Corporate Tax Selfishness505 cited
  • 2001The Relation between Financial and Tax Reporting Measures of Income500 cited
  • 2000Ironing out the Flat Tax223 cited
  • 2003The Divergence between Book Income and Tax Income203 cited

Cited by

  • 2022Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability: Evidence from China67 cited
  • 2019Does CSR Action Provide Insurance-Like Protection to Tax-Avoiding Firms? Evidence from China27 cited
  • 2006Corporate Tax Avoidance and Firm Value23 cited
  • 2024Fintech development, corporate tax avoidance and firm value18 cited
  • 2022Managerial abilities, financial reporting quality, tax aggressiveness: Does corporate social responsibility disclosure matter in an emerging market?17 cited
  • 2009Effects of Strategic Tax Behaviors on Corporate Governance14 cited
  • 2016Discussion of “Target's Tax Shelter Participation and Takeover Premiums”11 cited
  • 2024Reputational Costs as a Tax Avoidance Deterrent in Small to Medium Enterprises10 cited
  • 2025

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Bibliometric analysis of corporate social responsibility and tax avoidance
10 cited