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Cost behavior around corporate tax rate cuts

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References

1998Law and Finance17,902 cited
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2011Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence460 cited
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2012Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Private Belgian Firms407 cited

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2006A note on cost stickiness: Some international comparisons342 cited

1999The Effects of Taxes, Agency Costs and Information Asymmetry on Earnings Management: A Comparison of Public and Private Firms331 cited

Cited by

2020THE INFLUENCE OF CORPORATE FINANCIALIZATION ON ASYMMETRIC COST BEHAVIOR: WEAKENING OR WORSENING28 cited
2020Reducing tax compliance costs through corporate tax base harmonization in the European Union27 cited
2023Asymmetric cost behavior: Theory, meta-analysis, and implications23 cited
2022Voluntary vs. mandatory: the role of auditing in constraining corporate tax avoidance in small private firms21 cited
2024Book-tax conformity and earnings management: A research agenda13 cited
2023How does the dominant stakeholder strategically manage an innovative public policy? Evidence from the London congestion charge2 cited