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Profit shifting and tax‐rate uncertainty
16 references·2 citing·49 second hop
Profit shifting and tax‐rate uncertainty (2019)Profit shifting and tax‐rate uncertaintyThe Missing Profits of Nations (2018)The Missing Profits of NationsMeasuring Economic Policy Uncertainty (2015)Measuring Economic Policy Unc…Corporate governance, incentives, and tax avoidance (2015)Corporate governance, incenti…What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature (2014)What Do We Know about Base Er…Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference? (2012)Tax Avoidance: Does Tax-Speci…Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance (2012)Globalizing the boardroom—The…Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals (2012)Earnings shocks and tax-motiv…Corporate taxation and the choice of patent location within multinational firms (2012)Corporate taxation and the ch…Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters? (2012)Are U.S. Multinational Corpor…Corporate taxes and the location of intangible assets within multinational firms (2010)Corporate taxes and the locat…Which countries become tax havens? (2009)Which countries become tax ha…Capital structure and international debt shifting (2008)Capital structure and interna…International profit shifting within multinationals: A multi-country perspective (2007)International profit shifting…Ferreting out Tunneling: An Application to Indian Business Groups (2002)Ferreting out Tunneling: An A…Cross-Jurisdictional Income Shifting and Earnings Valuation (1998)Cross-Jurisdictional Income S…Fiscal Paradise: Foreign Tax Havens and American Business (1994)Fiscal Paradise: Foreign Tax …Corporate Social Responsibility and Profit Shifting (2024)Corporate Social Responsibili…Corporate Governance and Profit Shifting: The Role of the Audit Committee (2021)Corporate Governance and Prof…Auditor size and audit quality (1981)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)A review of tax research (2010)Home Country Tax System Characteristics and Corporate Tax Avoidance: International Evidence (2011)Is Corporate Social Responsibility Performance Associated with Tax Avoidance? 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(2007)Theft and taxes☆ (2007)
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References

  • 2002Ferreting out Tunneling: An Application to Indian Business Groups1,680 cited
  • 1994Fiscal Paradise: Foreign Tax Havens and American Business1,210 cited
  • 2015Corporate governance, incentives, and tax avoidance1,072 cited
  • 2012Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance813 cited
  • 2007International profit shifting within multinationals: A multi-country perspective647 cited
  • 2012Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?529 cited
  • 2010Corporate taxes and the location of intangible assets within multinational firms502 cited
  • 2015Measuring Economic Policy Uncertainty502 cited
  • 2009Which countries become tax havens?458 cited
  • 2008Capital structure and international debt shifting456 cited
  • 2012Corporate taxation and the choice of patent location within multinational firms373 cited
  • 2018The Missing Profits of Nations363 cited
  • 2014What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature331 cited
  • 2012Are U.S. Multinational Corporations Becoming More Aggressive Income Shifters?330 cited
  • 1998Cross-Jurisdictional Income Shifting and Earnings Valuation

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296 cited
  • 2012Earnings shocks and tax-motivated income-shifting: Evidence from European multinationals256 cited
  • Cited by

    • 2021Corporate Governance and Profit Shifting: The Role of the Audit Committee15 cited
    • 2024Corporate Social Responsibility and Profit Shifting15 cited