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Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?

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2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited

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2018

When Does Tax Avoidance Result in Tax Uncertainty?

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2017Multinationals’ profit response to tax differentials: Effect size and shifting channels322 cited

2019INTERNATIONAL CORPORATE TAX AVOIDANCE: A REVIEW OF THE CHANNELS, MAGNITUDES, AND BLIND SPOTS319 cited

2012The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors202 cited

2013Transfer Pricing: Strategies, Practices, and Tax Minimization188 cited

2015Does a common set of accounting standards affect tax-motivated income shifting for multinational firms?186 cited

2016The Effect of Financial Constraints on Income Shifting by U.S. Multinationals185 cited

2016Unprofitable Affiliates and Income Shifting Behavior182 cited

2019Understanding the Rise in Corporate Cash: Precautionary Savings or Foreign Taxes161 cited

2017Tax havens and disclosure aggregation145 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

2010The Effect of Political Sensitivity and Bargaining Power on Taxes: Evidence from Federal Contractors126 cited

2020Does Public Country‐by‐Country Reporting Deter Tax Avoidance and Income Shifting? Evidence from the European Banking Industry*124 cited

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