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Tax Havens: International Tax Avoidance and Evasion
4 references·16 citing·46 second hop
Tax Havens: International Tax Avoidance and Evasion (2009)Tax Havens: International Tax Avoidance a…The unpublished manuscript (2018)The unpublished manuscriptWhich countries become tax havens? (2009)Which countries become tax ha…Lessons from Behavioral Responses to International Taxation (1999)Lessons from Behavioral Respo…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens (2021)Redrawing the Map of Global C…Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results (2018)Global distribution of revenu…Profit shifting of U.S. multinationals (2017)Profit shifting of U.S. multi…Changes in corporate effective tax rates over the past 25 years (2017)Changes in corporate effectiv…Unprofitable Affiliates and Income Shifting Behavior (2016)Unprofitable Affiliates and I…Going to Haven? Corporate Social Responsibility and Tax Avoidance (2016)Going to Haven? Corporate Soc…Base Erosion, Profit Shifting and Developing Countries (2016)Base Erosion, Profit Shifting…THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND (2015)THE EFFECT OF PROFIT SHIFTING…Measuring and Monitoring BEPS, Action 11 - 2015 Final Report (2015)Measuring and Monitoring BEPS…Base Erosion, Profit Shifting and Developing Countries (2015)Base Erosion, Profit Shifting…Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach (2013)Why Do Firms Evade Taxes? The…Transfer Pricing: Strategies, Practices, and Tax Minimization (2013)Transfer Pricing: Strategies,…The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?* (2013)The Missing Wealth of Nations…Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets (2013)Taking the Long Way Home: U.S…Exploring the role Delaware plays as a domestic tax haven (2013)Exploring the role Delaware p…Exploring the Role Delaware Plays as a Domestic Tax Haven (2011)Exploring the Role Delaware P…Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making (1991)The Boundaries of Multinational Enterprises and the Theory of International Trade (1995)Tax-motivated transfer pricing and US intrafirm trade prices (2002)Why Pay More? Tax Avoidance through Transfer Pricing in the OECD (2003)Corporate Tax Avoidance and High Powered Incentives (2004)Income tax evasion: a theoretical analysis (1972)The external wealth of nations mark II: Revised and extended estimates of foreign assets and liabilities, 1970–2004 (2007)Inequality in the long run (2014)Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data * (2016)Distributional National Accounts: Methods and Estimates for the United States* (2017)Why Doesn't Capital Flow from Rich to Poor Countries? (2017)Corporate tax avoidance and high-powered incentives (2005)A review of tax research (2010)Corporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Perspectives on Corporate Tax Planning: Observations from the Past Decade (2018)When Does Tax Avoidance Result in Tax Uncertainty? (2018)The impact of corporate governance on corporate tax avoidance—A literature review (2019)Taxing across Borders: Tracking Personal Wealth and Corporate Profits (2014)CORPORATE TAX AVOIDANCE: A LITERATURE REVIEW AND RESEARCH AGENDA (2019)You’ve Got Mail: A Randomized Field Experiment on Tax Evasion (2019)Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry* (2020)Initial conditions and moment restrictions in dynamic panel data models (1998)Taxes and the location of production: evidence from a panel of US multinationals (1998)Do countries compete over corporate tax rates? (2007)Destination-Based Cash Flow Taxation (2017)PROFIT SHIFTING BEFORE AND AFTER THE TAX CUTS AND JOBS ACT (2018)Taxation and Foreign Direct Investment: A Synthesis of Empirical Research (2003)The Elasticity of Taxable Income with Respect to Marginal Tax Rates: A Critical Review (2012)Intellectual Monopoly in Global Value Chains (2018)Comparing UK Tax Returns of Foreign Multinationals to Matched Domestic Firms (2019)Relative valuation roles of equity book value and net income as a function of financial health (1998)Enjoying the Quiet Life? Corporate Governance and Managerial Preferences (2003)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)The Use and Misuse of Patent Data: Issues for Corporate Finance and Beyond (2017)Does Private Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from BEPS Action Item 13 (2020)Organizational capital, corporate tax avoidance, and firm value (2021)Corruption and Growth (1995)The quality of government (1999)Econometric Analysis of Cross Section and Panel Data (2001)The Theory of International Tax Competition and Coordination (2013)The End of Bank Secrecy? An Evaluation of the G20 Tax Haven Crackdown (2014)A Multinational Perspective on Capital Structure Choice and Internal Capital Markets (2004)Theft and taxes☆ (2007)The Investment Model Scale: Measuring commitment level, satisfaction level, quality of alternatives, and investment size (1998)The Moral Foundations of Trust (2005)A set-theoretic approach to organizational configurations (2007)
this work references cited by second hop

References

  • 2018The unpublished manuscript3,215 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 1999Lessons from Behavioral Responses to International Taxation563 cited
  • 2009Which countries become tax havens?458 cited

Cited by

  • 2013The Missing Wealth of Nations: Are Europe and the U.S. net Debtors or net Creditors?*557 cited
  • 2017Changes in corporate effective tax rates over the past 25 years471 cited
  • 2018Global distribution of revenue loss from corporate tax avoidance: re‐estimation and country results375 cited
  • 2015THE EFFECT OF PROFIT SHIFTING ON THE CORPORATE TAX BASE IN THE UNITED STATES AND BEYOND262 cited
  • 2016Base Erosion, Profit Shifting and Developing Countries259 cited
  • 2013Exploring the role Delaware plays as a domestic tax haven244 cited
  • 2013Why Do Firms Evade Taxes? The Role of Information Sharing and Financial Sector Outreach228 cited
  • 2021Redrawing the Map of Global Capital Flows: The Role of Cross-Border Financing and Tax Havens211 cited
  • 2015Base Erosion, Profit Shifting and Developing Countries206 cited
  • 2017Profit shifting of U.S. multinationals198 cited
  • 2013Transfer Pricing: Strategies, Practices, and Tax Minimization

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188 cited
  • 2016Going to Haven? Corporate Social Responsibility and Tax Avoidance186 cited
  • 2016Unprofitable Affiliates and Income Shifting Behavior182 cited
  • 2015Measuring and Monitoring BEPS, Action 11 - 2015 Final Report178 cited
  • 2011Exploring the Role Delaware Plays as a Domestic Tax Haven153 cited
  • 2013Taking the Long Way Home: U.S. Tax Evasion and Offshore Investments in U.S. Equity and Debt Markets151 cited