Geographic Income Shifting by Multinational Corporations in Response to Tax Rate ChangesKenneth J. Klassen, Mark H. Lang, Mark A. Wolfson1993-01-01articleJournal of Accounting Research278 citationsclosedNo readable copy stored yet — this record is metadata only.Corporate Taxation and AvoidanceTaxation and Legal IssuesInternational Business and FDIAbstractTaxation, Tax reform act, Effective tax rate, Tax law revisionCitations in this libraryStored only when both papers are in the corpus — 278 citations exist upstream.References1991Taxes and Business Strategy: A Planning Approach1991Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making1993Accounting earnings and top executive compensation1990Fiscal Paradise: Foreign Tax Havens and American BusinessCited by2004The costs of shared ownership: Evidence from international joint ventures2005Why Do Firms Hold so Much Cash? A Tax-Based Explanation2006Transfer Pricing by U.S.-Based Multinational Firms2003Corporate Nonfinancial Disclosure Practices and Financial Analyst Forecast Ability Across Three European Countries2008Profit shifting in the EU: evidence from Germany2001Nonfinancial disclosures across Anglo-American countries2011Can book–tax differences capture earnings management and tax Management? Empirical evidence from China2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors