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A Model of Multinational Income Shifting and an Application to Tax Planning with E-Commerce

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2000In a World Without Borders: The Impact of Taxes on Internet Commerce246 cited
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1993The Impact of U.S. Tax Law Revision on Multinational Corporations' Capital Location and Income-Shifting Decisions

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223 cited

2004Permanently Reinvested Foreign Earnings, Taxes, and Earnings Management187 cited

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2017The relation among trapped cash, permanently reinvested earnings, and foreign cash41 cited
2016R&D INTENSITY AND THE EFFECTIVE TAX RATE: A META‐REGRESSION ANALYSIS36 cited
2013The Effect of Financial Constraints on Tax-Motivated Income Shifting by U.S. Multinationals34 cited
2022The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang24 cited
2015Taxes and Firm Size: Political Cost or Political Power? A Meta-Regression Analysis21 cited
2021Corporate Governance and Profit Shifting: The Role of the Audit Committee15 cited