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Multinational Firm Tax Avoidance and Tax Policy

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References

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1998Are "Real" Responses to Taxes Simply Income Shifting Between Corporate and Personal Tax Bases?264 cited

Cited by

2017Profit shifting of U.S. multinationals198 cited
2016The Effect of Financial Constraints on Income Shifting by U.S. Multinationals185 cited
2016Unprofitable Affiliates and Income Shifting Behavior182 cited
2015Measuring and Monitoring BEPS, Action 11 - 2015 Final Report178 cited
2018Quantifying International Tax Avoidance: A Review of the Academic Literature

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174 cited

2017Tax havens and disclosure aggregation145 cited

2019Transfer pricing, earnings management and tax avoidance of firms in Ghana144 cited

2014What Do We Know About Base Erosion and Profit Shifting? A Review of the Empirical Literature133 cited

2020Multinational enterprises and corporate tax planning: A review of literature and suggestions for a future research agenda130 cited

2019Estimating the scale of profit shifting and tax revenue losses related to foreign direct investment114 cited

2015Multinationality, Tax Havens, Intangible Assets, and Transfer Pricing Aggressiveness: An Empirical Analysis113 cited

2019Accounting for the Profits of Multinational Enterprises: Double Counting and Misattribution of Foreign Affiliate Income113 cited

2018The effect of tax-motivated income shifting on information asymmetry99 cited

2012FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED98 cited

2013Profit Shifting and 'Aggressive' Tax Planning by Multinational Firms: Issues and Options for Reform98 cited

2018Unintended Consequences of Eliminating Tax Havens96 cited